Arkansas Code Title 14. Local Government § 14-14-1105. Jurisdiction

(1) COUNTY TAXES. Jurisdiction shall include all real and personal ad valorem taxes collected by a county government, including all related administrative processes, assessment of property, equalization of assessments on appeal, tax levies, tax collection, and distribution of tax proceeds. This jurisdiction shall be exercised pursuant to law;

(2) PAUPERS. Jurisdiction shall include all county administrative actions affecting the conduct of public human services programs serving indigent residents of the county where such services are financed, in total or in part, by county funds;

(3) APPRENTICESHIP OF MINORS. Jurisdiction over juvenile matters is vested in the county courts of each county and shall be exclusive in all cases of delinquency, juveniles in need of supervision, and dependency-neglect;

(4) JURISDICTION IN EACH OTHER CASE THAT MAY BE NECESSARY TO THE INTERNAL IMPROVEMENT AND LOCAL CONCERN OF THE RESPECTIVE COUNTIES. Jurisdiction shall include county financial activities and works of general public utility or advantage designed to promote intercommunications, trade and commerce, transportation of persons and property, or the development of natural resources, which are not otherwise transferred to the county judge to be administered in his or her executive capacity under the provision of Arkansas Constitution, Amendment 55; and

(5) OTHER JURISDICTION. The county court shall have all other jurisdiction vested by law in the county court, excepting with respect to those powers formerly vested in the county court under the provisions of Arkansas Constitution, Article 7, § 28, which were transferred to the county judge under the provisions of Arkansas Constitution, Amendment 55, § 3.