Arkansas Code Title 14. Local Government § 14-94-103. Definitions

(1) “Board” means any board of commissioners appointed pursuant to this subchapter;

(2) “Clerk” means the clerk or recorder of a municipality;

(3) “District” means any improvement district formed under the provisions of this chapter;

(4) “Facilities” means any properties, real, personal, or mixed, tangible or intangible;

(5) “Governing body” means any city council, town council, board of directors, or like body having legislative powers for any municipality;

(6) “Improvement” or “improvements” means any lands, structures, improvements, fixtures, and appurtenant equipment acquired, constructed, improved, or equipped by a district;

(7) “Municipality” means any city or incorporated town of the State of Arkansas;

(8) “Nearby municipality” means any municipality located within ten (10) miles of any boundary of a district;

(9) “Person” means an individual, corporation, partnership, association, firm, or other entity recognized by law as having capacity to own real property in the State of Arkansas;

(10) “Real property” shall be construed to embrace all property subject to assessment for the purposes of this chapter.