Arkansas Code
Subchapter 2 - Suburban Improvement Districts Generally
§ 14-92-201. Definitions

As used in this subchapter, unless the context otherwise requires:
(1) “Last federal census” means the most recent federal census taken prior to the filing of any petition as provided in this subchapter for the formation of any suburban improvement district;
(2) “Majority in value” means a majority in assessed value as shown by the latest county assessment records for general taxes;
(3) “Land” or “real property” means all property subject to taxation for the purposes of this subchapter;
(4) “County court,” “county judge,” or “county clerk” means “circuit court,” “circuit judge,” or “circuit clerk” in the cases where the district contains lands in more than one (1) county;
(5) “Nearby municipalities” means municipalities within ten (10) miles of any boundary of the district.

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