Ark. Code § 27-19-212
Current with legislation from 2024 effective through May 3, 2024.
"Person" means every natural person, firm, copartnership, association, corporation, or any political subdivision of the State of Arkansas, individually or collectively, which shall include all counties, municipal corporations, public transit authorities, school districts, special improvement districts, and any other political subdivision.
Ark. Code § 27-19-212