{"data":{"id":"us-ar/ark.-code-ann.-24-11-811","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 24-11-811","heading":"Appropriations of insurance premium tax - Planned community property owners' associations","body":"(a) As used in this section, \"planned community property owners' association\" means an incorporated nonprofit organization operating under recorded land agreements through which each lot owner in a planned unit or other described land area is automatically a member and each lot is automatically subject to a charge for a proportionate share of the expenses for the organization's activities, such as maintaining common properties, and which acts as the directing or governing body of a real estate development developed by a single developer, containing not fewer than five thousand (5,000) acres, which has been or is being developed under a comprehensive plan for a community containing streets and other public services, parks, and other recreational facilities for common use by the residents thereof; which has been subdivided into sufficient lots for residential use to accommodate a projected population of no fewer than one thousand (1,000) persons; which is not incorporated as a city or town; and for which a statement of record has been filed with the Secretary of Housing and Urban Development under the Interstate Land Sales Full Disclosure Act, 15 U.S.C. § 1701 et seq.\n\n(b) Any planned community property owners' association with a firemen's relief and pension fund established prior to July 1, 1981, under §§ 24-11-801 - 24-11-807 , 24-11-809 , 24-11-813 - 24-11-815 , and 24-11-818 - 24-11-820 , shall participate in the distribution of insurance premium tax revenues to the same extent as fire departments and fire protection districts under §§ 24-11-809 , 24-11-810 , 24-10-401 - 24-10-409 , and any other laws providing for the distribution of insurance premium tax moneys to fire departments or fire protection districts.","path":["AR Code","Title 24","Chapter 11","Subchapter 8"],"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":"bfd1b73fb2a95913db7d6ad8fa9c0783226e2376b4c30b07728a0283d920d816","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-24-11-809","next":"us-ar/ark.-code-ann.-24-11-812"},"notice":"GroundRules: Original legal text. Not legal advice."}