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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.
Cite this article: FindLaw.com - Arkansas Code Title 14. Local Government § 14-87-102. Definitions - last updated January 01, 2020 | https://codes.findlaw.com/ar/title-14-local-government/ar-code-sect-14-87-102.html
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