Arkansas Code
Chapter 93 - Property Owners' Improvement Districts
§ 14-93-103. Definitions

As used in this chapter, unless the context otherwise requires:
(1) “Board” means any board of commissioners appointed pursuant to this chapter;
(2) “District” means any improvement district formed under the provisions of this chapter;
(3) “Improvement” means any lands, structures, improvements, fixtures, and appurtenant equipment acquired, constructed, improved, or equipped by a district;
(4) “Nearby municipality” means any municipality located within ten (10) miles of any boundary of a district;
(5) “Person” means an individual, corporation, partnership, association, firm, or other entity recognized by law as having capacity to own real property in the State of Arkansas. As used in this chapter, person shall include a husband and wife owning property jointly;
(6) “Land” or “real property” means all property subject to taxation for the purposes of this chapter;
(7) “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.

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