Ark. Code Ann. § 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.