Ark. Code Ann. § 6-71-101: Definitions

As used in this chapter, unless the context otherwise requires:

(1) "Assessors" means the assessors named by the improvement district commissioners as provided for in this chapter;

(2) "Collector" means the improvement district collector named by the commissioners of the district;

(3) "Commission" means the five-member board to be appointed as provided for in this chapter;

(4) "Commissioner" means the board of improvement district commissioners appointed by the county judge of the county in which the district is located;

(5) "Corporate limits" means the municipal or city limits of any city of the first class;

(6) "District" means the special improvement districts provided for in this chapter; and

(7) "Real property" shall have the same meaning and signification as are attached to the words in the acts providing for the collection of state, county, and city revenue.