Ark. Code Ann. § 14-284-101: Definitions

(a) As used in this subchapter, unless the context otherwise requires, wherever the words "majority in value" are used, it shall be construed to mean a majority in assessed value as shown by the latest county assessment records for general taxes.

(b) As used in this chapter, unless the context otherwise requires, "contractor" means any person, firm, partnership, copartnership, association, corporation, or other organization, or any combination thereof, who, for a fixed price, commission, fee, or wage, attempts to or submits a bid to construct, or contracts or undertakes to construct, or assumes charge, in a supervisory capacity or otherwise, or manages the construction, erection, alteration or repair, or has or have constructed, erected, altered, or repaired, under his, their, or its direction, any fire station, building, or any other improvement or structure for the benefit or use of a district created under this chapter.