2015 Arkansas Code
Title 14 - Local Government
Subtitle 5 - Improvement Districts Generally
Chapter 87 - Reorganization Or Consolidation Of Improvement Districts
§ 14-87-102 - Definitions.
As used in this chapter, unless the context otherwise requires:
(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;
(2) "Subsidiary district" means any local improvement district whose indebtedness, or a part thereof, is assumed or absorbed by a taxing district;
(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.
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