{"data":{"id":"us-ar/ark.-code-ann.-20-80-403","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 20-80-403","heading":"Definitions","body":"As used in this subchapter, unless the context otherwise requires: (1) \"Applicant\" means any city, incorporated town, legal entity that intends to apply for an award of low-income housing tax credits under section 42 of the Internal Revenue Code, or community organization applying to the Commissioner of State Lands for donation of tax-forfeited land; (2) (A) \"Community organization\" means a recreational, educational, social, or benevolent organization dedicated to improving the mental or physical health and welfare of its members and of the public. (B) A community organization may be established for community betterment or beautification, environmental protection, establishment of housing, and other purposes beneficial to the community and may be a division of the federal, state, county, or local government or may be a private nonprofit corporation; (3) \"Eligible person\" means an individual person or family unit meeting eligibility criteria for the sale, lease, or grant of a homestead. A corporation, partnership, association, or similar organization shall not be an eligible person; (4) \"Homestead\" means the home and accompanying or adjoining land of the primary residence of a person; and (5) \"Urban\" means land found within the city limits of any city or incorporated town in the state. Acts 1993, No. 1009, § 2; 2011, No. 1013, § 2.\n\nAs used in this subchapter, unless the context otherwise requires:\n\n(1) \"Applicant\" means any city, incorporated town, legal entity that intends to apply for an award of low-income housing tax credits under section 42 of the Internal Revenue Code, or community organization applying to the Commissioner of State Lands for donation of tax-forfeited land;\n\n(2) (A) \"Community organization\" means a recreational, educational, social, or benevolent organization dedicated to improving the mental or physical health and welfare of its members and of the public. (B) A community organization may be established for community betterment or beautification, environmental protection, establishment of housing, and other purposes beneficial to the community and may be a division of the federal, state, county, or local government or may be a private nonprofit corporation;\n\n(A) \"Community organization\" means a recreational, educational, social, or benevolent organization dedicated to improving the mental or physical health and welfare of its members and of the public.\n\n(B) A community organization may be established for community betterment or beautification, environmental protection, establishment of housing, and other purposes beneficial to the community and may be a division of the federal, state, county, or local government or may be a private nonprofit corporation;\n\n(3) \"Eligible person\" means an individual person or family unit meeting eligibility criteria for the sale, lease, or grant of a homestead. A corporation, partnership, association, or similar organization shall not be an eligible person;\n\n(4) \"Homestead\" means the home and accompanying or adjoining land of the primary residence of a person; and\n\n(5) \"Urban\" means land found within the city limits of any city or incorporated town in the state.","path":["AR Code","Title 20","Chapter 80","Subchapter 4"],"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":"6ddff2bc48b4ef5c70d3067fd23c280261deae700e8c3415e94d8676fdd8bd5a","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-20-80-402","next":"us-ar/ark.-code-ann.-20-80-404"},"notice":"GroundRules: Original legal text. Not legal advice."}