Arkansas Code Title 19. Public Finance § 19-7-901. Definitions

(1) “Agreement” means a contract and shall include renewals and alterations of the contract;

(2) “County judge” means the county judge of any county in this state;

(3) “Fund” means, unless otherwise expressed, the government project fund established pursuant to § 19-7-906;

(4) “Governing body” means the board, body, or persons in which the powers of a political subdivision as body corporate, or otherwise, are vested;

(5) “Political subdivision” means any agency or unit of this state which is authorized to levy taxes or empowered to cause taxes to be levied;

(6) “Project” means any resettlement project or rural rehabilitation project for resettlement purposes of the United States located within a political subdivision and shall include the persons inhabiting such a project; and

(7) “Service” means such public and municipal functions performed for property in and persons residing within a political subdivision.