Arkansas Code
Subchapter 8 - Legislative Powers
§ 14-14-801. Powers generally

(a) As provided by Arkansas Constitution, Amendment 55, § 1, Part (a), a county government, acting through its county quorum court, may exercise local legislative authority not expressly prohibited by the Arkansas Constitution or by law for the affairs of the county.
(b) These powers include, but are not limited to, the power to:
(1) Levy taxes in a manner prescribed by law;
(2) Appropriate public funds for the expenses of the county in a manner prescribed by ordinance;
(3) Preserve peace and order and secure freedom from dangerous or noxious activities. However, no act may be declared a felony;
(4) For any public purpose, contract or join with any other county, with any political subdivision, or with the federal government;
(5) Create, consolidate, separate, revise, or abandon any elected office, except during the term thereof, if a majority of those voting on the question at a general election have approved the action;
(6) Fix the number and compensation of deputies and county employees;
(7) Fix the compensation of each county officer within a minimum and maximum to be determined by law;
(8) Fill vacancies in elected county offices;
(9) Have the power to override the veto of the county judge by a vote of three-fifths (3/5) of the total membership of the quorum court;
(10) Provide for any service or performance of any function relating to county affairs;
(11) Impose a special assessment reasonably related to the cost of any special service or special benefit provided by county government or impose a fee for the provisions of a service;
(12) Provide for its own organization and management of its affairs; and
(13) Exercise other powers, not inconsistent with law, necessary for effective administration of authorized services and functions.