{"data":{"id":"us-ar/ark.-code-ann.-14-87-102","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-87-102","heading":"Definitions","body":"As used in this chapter, unless the context otherwise requires:\n\n(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;\n\n(2) \"Subsidiary district\" means any local improvement district whose indebtedness, or a part thereof, is assumed or absorbed by a taxing district;\n\n(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.","path":["AR Code","Title 14","Chapter 87"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"87359d46b9068826b852facccd5167eb83929d3445afc7c17fcb58ab20ea1691","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-87-101","next":"us-ar/ark.-code-ann.-14-87-103"},"notice":"GroundRules: Original legal text. Not legal advice."}