As used in this chapter, unless the context otherwise requires:(1) 'Assessors' means the assessors named by the improvement district commissioners as provided for in this chapter;(2) 'Collector' means the improvement district collector named by the commissioners of the district;(3) 'Commission' means the five-member board to be appointed as provided for in this chapter;(4) 'Commissioner' means the board of improvement district commissioners appointed by the county judge of the county in which the district is located;(5) 'Corporate limits' means the municipal or city limits of any city of the first class;(6) 'District' means the special improvement districts provided for in this chapter; and(7) 'Real property' shall have the same meaning and signification as are attached to the words in the acts providing for the collection of state, county, and city revenue.Acts 1949, No. 260, § 1; A.S.A. 1947, § 80-3601.
Arkansas Legal Code