Statutes > Arkansas Statutes > Title 14 - Local Government > Subtitle 4 - Public Finance Generally > Chapter 75 - Management Letter For Audit > § 14-75-101 - Definition.

§ 14-75-101 - Definition.

14-75-101. Definition.

For the purpose of this chapter, a "political subdivision" shall not include levy districts, drainage districts, or any other improvement districts.