Arkansas Code Title 14. Local Government § 14-74-102. Taxing agencies and instrumentalities

(A) Drainage, drainage and levee, levee, reclamation, water, irrigation, or other similar districts, commonly designated as agricultural improvement districts or local improvement districts, organized or created for the purpose of constructing, improving, maintaining, and operating certain improvements or projects devoted chiefly to the improvement of lands therein for agricultural purposes;

(B) Local improvement districts such as sewer, paving, sanitary, or other similar districts, organized or created for the purposes designated by their respective names;

(C) Local improvement districts such as road, highway, or other similar districts, organized or created for the purpose of grading, paving, or otherwise improving public streets, roads, or highways;

(D) Public school districts or public school authorities organized or created for the purpose of constructing, maintaining, and operating public schools or public school facilities;

(E) Local improvement districts such as port, navigation, or other similar districts, organized or created for the purpose of constructing, improving, maintaining, and operating ports and port facilities; or

(F) A city, town, village, borough, township, or other municipality, a receiver of a city, town, village, borough, township, or municipality, or an improvement district of a public utility created under § 14-62-109(c)(5).