Section 14-88-201 - Applicability(a) The provisions of § 14-88-202 shall extend to any municipal improvement district formed or created.(b) The formation and creation of these districts is authorized, in whole or in part, outside of any city of the first or second class or incorporated town.Acts 1941, No. 310, § 1A; A.S.A. 1947, § 20-102.