Arkansas Code Title 14. Local Government § 14-142-203. Definitions

(1) “Bonds” means bonds issued pursuant to this subchapter;

(2) “Capital improvements to or construction of public libraries” in the case of municipalities, or “capital improvements to or construction of county libraries for county library services or systems”, in the case of counties, or “capital improvements” generally, for the purposes of Arkansas Constitution, Amendments 30 and 38, as amended by Arkansas Constitution, Amendment 72 and this subchapter, mean, whether obtained by purchase, lease, construction, reconstruction, restoration, improvement, alteration, repair, or other means:

(3) “Chief executive” means the mayor of a municipality or the county judge of a county;

(4) “Clerk” means the clerk or recorder of a municipality or county clerk of a county;

(5) “County” means any county in the State of Arkansas;

(6) “Issuer” means a municipality or a county;

(7) “Legislative body” means the council, board of directors, board of commissioners, or similar elected governing body of a municipality;

(8) “Municipality” means any city having a population of not less than five thousand (5,000) persons in the State of Arkansas;

(9) “Order” means an order entered by the county court of a county;

(10) “Ordinance” means an ordinance or other appropriate legislative enactment of a legislative body; and

(11) “Tax” or “ad valorem tax” means a tax authorized for the payment of bonded indebtedness in Arkansas Constitution, Amendments 30 and 38, as amended by Arkansas Constitution, Amendment 72.