Arkansas Code
Subchapter 1 - General Provisions
§ 14-362-132. Exemption from annexation and municipal regulation — Definition

(a) For purposes of this section, “authority” means an authority created with members from two (2) or more counties and three (3) or more cities, and the property of the authority shall be defined as the real property owned in fee simple title by the authority or property acquired in fee simple title by the authority in the future which is acquired for aviation purposes.
(b)
(1) The property and operations of an authority shall be exempt from the enactment of any rules, regulations, ordinances, permit requirements, and enforcement by a municipality.
(2) A municipality may enact and collect a sales tax, a liquor tax, and a hotel, motel, and restaurant tax on the operations located on the property of the authority, but other taxes or fees enacted by a municipality pertaining to the property or operations of the authority shall require the approval of a majority vote of the board of directors of the authority.

(c) If a municipality in which the property of an authority is located merges with or is annexed or consolidated by another municipality, an authority may de-annex from the municipality upon a majority vote of the board of directors of the authority.

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