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2015 Arkansas Code
Title 14 - Local Government
Subtitle 10 - Economic Development And Tourism Generally
Chapter 174 - Economic Development Tax
§ 14-174-102 - Definitions.

AR Code § 14-174-102 (2015) What's This?

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

(1) "County" means each of the counties of this state;

(2) "Municipality" and "city" mean any city or incorporated town in this state;

(3) "Director" means the Director of the Department of Finance and Administration or any of his authorized agents;

(4) "Local government" means city or county.

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