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14-121-101. Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-121-101. Definitions.
(a) As used in this act, unless the context otherwise requires:
(1) “Real property” shall have the same meaning as when used in § 26-1-101 et seq. and shall embrace all railroads and tramroads within the district;
(2) “Ditch” includes branch or lateral ditches, tile drains, levees, sluiceways, floodgates, and any other construction work found necessary for the reclamation of wet and overflowed land.
(b) Whenever the words “county court” or “county judge” are used in this act, they shall be construed to mean “circuit court” or “circuit judge,” and the words “county clerk” shall mean “circuit clerk” in cases where the district contains lands in more than one (1) county.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-121-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:14-121-101
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: ea5faedd594bdb39261d15b661da244ee00199b12a47a80002d49845dd2bdae0
Source location: content.xml paragraph 30422
Stored source content
14-121-101. Definitions.
(a) As used in this act, unless the context otherwise requires:
(1) “Real property” shall have the same meaning as when used in § 26-1-101 et seq. and shall embrace all railroads and tramroads within the district;
(2) “Ditch” includes branch or lateral ditches, tile drains, levees, sluiceways, floodgates, and any other construction work found necessary for the reclamation of wet and overflowed land.
(b) Whenever the words “county court” or “county judge” are used in this act, they shall be construed to mean “circuit court” or “circuit judge,” and the words “county clerk” shall mean “circuit clerk” in cases where the district contains lands in more than one (1) county.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-1-101. Definitions.
As used in this act, unless the context otherwise requires:
(1) “Credits” means the excess of the sum of all legal claims and demands, whether for money or other valuable things, or for labor or service due or to become due, to the person liable to pay taxes thereon, including deposits in banks or with persons in or out of this state, when added together, estimating every claim or demand at its true value in money, over and above the sum of legal bona fide debts owing by the person. In making up the sum of the debts owing, there shall be taken into account no obligation to any mutual insurance company; nor any unpaid subscription to the capital stock of any joint-stock company; nor any subscription for any religious, scientific, literary, or charitable purpose; nor any acknowledgment of any indebtedness, unless founded on some consideration actually received and believed at the time of making, the acknowledgment to be a full consideration therefor; nor any acknowledgment of debt made for the purpose of diminishing the amount of credits to be listed for taxation; nor any greater amount or portion of any liability as surety than the person required to make the statement of the credits believes that the surety is in equity bound and will be compelled to pay or contribute;
(2) “Investment in bonds” means all moneys invested in bonds of whatever kind or certificates of indebtedness commonly called scrip, whether issued by incorporated or unincorporated companies, towns, cities, townships, counties, states, or other corporations, held by persons residing in this state, either by themselves or by others for them, whether for themselves or as guardians, trustees, or agents;
(3) “Investment in stocks” means all moneys invested in public stocks of th
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-1-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-1-101. This identifies an authority to review, not proof of applicability.