For the purpose of Acts 1183, No. 114, the following terms are defined:

1. (1) “Real property” means:

   1. (A) The physical parcel of land; and
   2. (B) Improvements attached to the land, such as buildings; and
2. (2) Fixtures that can be severed from the realty without substantial damage either to itself or to the realty are “personal property”.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "STATUTORY AUTHORITY: A.C.A. 26-26-1202; (Act 1883, No. 114, C. & M. Dig., No. 9919, Pope’s Dig. No. 13653)" "Adopted 10/01/99"