As used in this part:

1. (1) “Actual election expense” means the total amount of liabilities or expenditures incurred by a county for a particular election expense in a given election;

2. (2) “Additional cost” means a cost that:

   1. (A) Is incurred by the county when holding a school election or its runoff in conjunction with a:

      1. (i) Preferential primary election;
      2. (ii) General primary election;
      3. (iii) General election; or
      4. (iv) General election runoff; and
   2. (B) Would not have been incurred had the school election not been held on that date;
3. (3) “Allocated previous cost” means the portion of the total previous cost that is assigned to each county based on the percentage of the school district’s qualified electors living in each county;

4. (4) “Annual school election” means the election held once in a calendar year by which the residents in a given school district cast votes to:

   1. (A) Determine which candidates may fill any vacant seat on that district’s board of directors; and
   2. (B) Unless otherwise provided for in law, approve or disapprove the rate of tax proposed by the board of directors;
5. (5) “County board” refers to the county board of election commissioners;
6. (6) “Election expense” means any expenditure lawfully used by the county board of election commissioners, the county clerk, or any other authorized person to prepare for, conduct, or determine the results of an election;
7. (7) “Reimbursable additional cost” means the total cost for which the school district is required to reimburse the county board of election commissioners for the additional cost of a school election that does not exceed the previous cost of the most recent comparable election as defined by this part;

8. (8) “State-funded elections” means:

   1. (A) Preferential primary elections;
   2. (B) General primary elections;
   3. (C) Special primary elections;
   4. (D) Nonpartisan general elections;
   5. (E) Statewide special elections; and
   6. (F) Runoffs for statewide special elections; and

9. (9) “Total previous cost” means the cost:

   1. (A) Of the most recent comparable election that was held in an odd-numbered year; and
   2. (B) That the reimbursable additional cost of the election cannot exceed pursuant to Arkansas Code § 6-14-118(b)(2).