GroundRules
Ark. Code Ann. § 14-87-102: Definitions
Where this section sits in the code
- AR Code
- Title 14
- Chapter 87
As used in this chapter, unless the context otherwise requires:
(1) "Taxing district" means any road, drainage, levee, or other local improvement district in which proceedings for the refunding of the indebtedness or the reorganization of the district are instituted;
(2) "Subsidiary district" means any local improvement district whose indebtedness, or a part thereof, is assumed or absorbed by a taxing district;
(3) "Original district" means any local improvement district, all or a part of whose territory is embraced in a subsidiary district, or a part of whose indebtedness is being assumed by a taxing district.
Collected 2026-09-17T21:35:43Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source