As used in this subchapter unless the context otherwise requires, “board of directors” means the governing body of levee districts, drainage districts, or levee and drainage districts and includes the term “board of commissioners.
Structure Arkansas Code
Subtitle 7 - Water and Soil Improvement Districts
Chapter 120 - Drainage and Levee Improvement Districts Generally
Subchapter 4 - Alternative Procedure for Extension, Collection, and Payment of Assessments and Taxes
§ 14-120-401. Legislative intent
§ 14-120-404. Due dates of taxes
§ 14-120-406. Disposition of taxes collected
§ 14-120-408. Notice of sale of land for nonpayment of taxes in certain districts
§ 14-120-409. Business interest exemption for districts with land in four or more counties