(1) "Acquire" means and includes construct, acquire by purchase, lease, devise, gift, or other mode of acquisition;

(2) "Board" means a board of directors of a regional water distribution district organized under this chapter;

(3) "Commission" means the Arkansas Soil and Water Conservation Commission;

(4) "Court" means the circuit court creating the water district pursuant to § 14-116-201 et seq.;

(5) "Improvement project area" means an area established by the court within the district for which an approved improvement plan has been developed and for which assessment of benefits may be made to pay the cost of development, construction, operation, and maintenance of the improvement plan and its works of improvement;

(6) "Improvement plan" means a plan developed by a water district to carry out any of the purposes contained in § 14-116-102 or the ancillary benefits derived therefrom within an improvement project area;

(7) "Obligation" includes bonds, notes, debentures, interim certificates or receipts, and all other evidences of indebtedness issued by a regional water distribution district formed under this chapter;

(8) "Person" includes any natural person, firm, association, corporation, business trust, partnership, federal agency, state agency, state or political subdivision thereof, municipality, or any body politic;

(9) "Reservoir" means any impoundment of water through the construction of a dam by or under the direction and supervision of the United States Army Corps of Engineers, or by the water district, with federal financial or other assistance furnished by the United States Secretary of Agriculture under the provisions of the Watershed Protection and Flood Prevention Act or any other federal law;

(10) "Water district" or "district" means a nonprofit regional water distribution district organized pursuant to the provisions of this chapter;

(11) "Works of improvement" means any facilities developed by the water district as district as part of an improvement plan which need not be located exclusively within a proposed improvement project area or within the water district.