Arkansas Code Title 14. Local Government § 14-234-501. Definitions

(1) “Mayor” means the mayor of municipalities having the mayor-council form of government and the presiding officer of municipalities having a commission or other form of government;

(2) “Municipality” means a city of the first class, a city of the second class, or an incorporated town in the State of Arkansas;

(3) “Net revenues” means the revenues of the waterworks system remaining after the payment of the reasonable costs of operation, repair, maintenance, and depreciation; and

(4) “Waterworks system” means and includes the waterworks system in its entirety or any integral part thereof, including mains, hydrants, meters, valves, standpipes, storage tanks, pumping plants, intakes, wells, impounding reservoirs, or purification plants.