In the construction of this code, and all ordinances, the following rules shall be observed, unless such construction would be inconsistent with the manifest intent of the City Council.
REFERENCES
A. 
STATE LAW REFERENCEArk. Stat. refers to the Arkansas Code of 1987 Annotated.
B. 
HDBK SEC.Refers to the Handbook for Arkansas Municipal Officials published by the Arkansas Municipal League which in most instances is a verbatim copy of the state law section.
CITY
The words "the City" or "this City" shall mean the City of Lincoln, Arkansas.
CITY COUNCIL
Whenever the words "City Council" or "council" are used they shall be construed to mean the City Council of the City of Lincoln, Arkansas.
COUNTY
The words "the county" or "this county" shall mean the county of Washington, Arkansas.
GENDER
A word importing the masculine gender only shall extend and be applied to females and to firms, partnerships, and corporations as well as to males.
MUNICIPALITY
The words "the municipality" or "this municipality" shall mean the City of Lincoln.
NUMBER
Words used in the singular include the plural, and the plural includes the singular number.
OATH
The word "oath" shall be construed to include an affirmation in all cases in which, by law, an affirmation may be substituted for an oath, and in such cases the words "swear" and "sworn" shall be equivalent to the words "affirm" and "affirmed."
OR, AND
"Or" may be read "and," and "and" may be read "or" if the sense requires it.
OTHER CITY OFFICIALS OR OFFICERS
Whenever reference is made to officials, boards, commissions, departments, etc., by title only, i.e., "Mayor," etc., they shall be deemed to refer to the officials, boards, commissions and departments of the City of Lincoln.
PERSON
The word "person" shall extend and be applied to firms, partnerships, associations, organizations and bodies politic and corporate, or any combination thereof, as well as to individuals.
SIDEWALK
The word "sidewalk" means a strip of land in front or on the side of a house or lot of land lying between the property line and the street.
STATE
The words "the state" or "this state" shall be construed to mean the state of Arkansas.
STREET
The word "street" shall be construed to embrace streets, avenues, boulevards, roads, alleys, lines, viaducts and all other public highways in the City.
TENSE
Words used in the past or present tense include the future as well as the past or present.