Arkansas Code Title 14. Local Government § 14-86-1201. Definitions

(1) “Real property” means all property assessed for the improvement within the district including lands, town lots, railroads, tramroads, bridges, and any and all other real property embraced in the district;

(2) “Per tract” means each several and separate tract, piece, or parcel of real property listed upon the delinquent list furnished by the collector;

(3) “Collector” means any and all persons, by whatever official title known, or whether known by an official title or not, who shall have in his custody or possession the tax books for the purpose of collecting taxes as set out in § 14-86-1205.