ARKANSAS STATUTES AND CODES
§ 6-71-101 - Definitions.
6-71-101. Definitions.
As used in this chapter, unless the context otherwise requires:
(1) "Assessors" means the assessors named by the improvement district commissioners as provided for in this chapter;
(2) "Collector" means the improvement district collector named by the commissioners of the district;
(3) "Commission" means the five-member board to be appointed as provided for in this chapter;
(4) "Commissioner" means the board of improvement district commissioners appointed by the county judge of the county in which the district is located;
(5) "Corporate limits" means the municipal or city limits of any city of the first class;
(6) "District" means the special improvement districts provided for in this chapter; and
(7) "Real property" shall have the same meaning and signification as are attached to the words in the acts providing for the collection of state, county, and city revenue.
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