Arkansas Code Title 14. Local Government § 14-14-801. General provision

(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.