Arkansas Code
Subchapter 5 - Organization Generally
§ 14-14-501. Body politic and corporate

A county government is a body politic and corporate created by the General Assembly and subject to its exercise of power. However, county governments shall possess legislative powers not denied by the Arkansas Constitution or by law. As a corporate body, county governments shall have corporate and governmental powers, a corporate name, and perpetual succession subject to limitations imposed by the General Assembly.