2014 Arkansas Code
Title 14 - Local Government
Subtitle 4 - Public Finance Generally
Chapter 73 - Local Government Reserve Funds
§ 14-73-101 - Definitions.

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

(1) "Local government" means any:

(A) City of the first or second class;

(B) Incorporated town;

(C) County;

(D) School district;

(E) Improvement district; or

(F) Board, agency, or commission of the governments set out in subdivisions (1)(A)-(E) of this section including, but not limited to:

(i) Waterworks commission;

(ii) Sewer committee;

(iii) Airport commission;

(iv) Parking authority;

(v) Public transit authority;

(vi) Library commission;

(vii) Advertising and promotion commission; or

(viii) Port authority.

(2) "Improvement" means:

(A) Public works or projects authorized by law which are undertaken by a local government for public use or benefit including, but not limited to, streets and transportation facilities, waterworks facilities, sewer facilities, airports, parking facilities, drainage facilities, buildings, sidewalks, convention centers, schools, city halls, jails, fire stations, solid waste disposal facilities, courthouses, recreational facilities, stadiums, libraries, and hospitals; and

(B) Engineering and architectural fees and other development and acquisition costs of those public works or projects.

(3) "Governing body" means:

(A) The legislative body of any:

(i) City, town, or county;

(ii) Improvement district; or

(iii) School board; and

(B) The body or board authorized to operate a board, agency, or commission including, but not limited to, the board of commissioners of a waterworks commission, members of a sewer committee, the board of commissioners of an airport commission, members of a parking authority, the board of commissioners or directors of an improvement district, the board of directors of a public transit authority, members of an advertising and promotion commission, commissioners of a housing authority, board of trustees of a library, or members of a port authority.