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.Acts 1927, No. 162, § 1; Pope's Dig., § 11322; A.S.A. 1947, § 20-1001.
Arkansas Legal Code