Ark. Code Ann. § 14-92-201 (2026)
Definitions
As used in this subchapter, unless the context otherwise requires:
- “Last federal census” means the most recent federal census taken prior to the filing of any petition as provided in this subchapter for the formation of any suburban improvement district;
- “Majority in value” means a majority in assessed value as shown by the latest county assessment records for general taxes;
- “Land” or “real property” means all property subject to taxation for the purposes of this subchapter;
- “County court,” “county judge,” or “county clerk” means “circuit court,” “circuit judge,” or “circuit clerk” in the cases where the district contains lands in more than one (1) county;
- “Nearby municipalities” means municipalities within ten (10) miles of any boundary of the district.
History. Acts 1941, No. 41, §§ 1, 4, 5, 23; 1951, No. 115, § 1; 1967, No. 286, §§ 1-3; 1969, No. 230, §§ 1, 2; 1971, No. 263, § 1; 1981, No. 510, § 1; A.S.A. 1947, §§ 20-701, 20-704, 20-705, 20-723.
Case Notes
Land.
While timeshare owners do not receive an individual tax bill, the property itself is assessed real property taxes by the assessor and improvement-district assessments, which are then paid by the timeshare owners through the owners association; thus, a timeshare owner owns property subject to taxation and thereby satisfies the definition of a “property owner” entitled to individual notice of commissioner elections under § 14-92-240(c), and each timeshare owner is entitled to one vote for each commissioner position to be filled. Roberts v. Holiday Island Suburban Improvement Dist. #1, 2018 Ark. App. 394, 559 S.W.3d 269 (2018).