Arkansas Code Title 14. Local Government § 14-87-102. Definitions

(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.