There is a newer version of the Arkansas Code
2014 Arkansas Code
Title 14 - Local Government
Subtitle 2 - County Government
Chapter 14 - County Government Code
Subchapter 1 - General Provisions
§ 14-14-102 - County defined.
AR Code § 14-14-102 (2014) What's This?
A county is a political subdivision of the state for the more convenient administration of justice and the exercise of local legislative authority related to county affairs and is defined as a body politic and corporate operating within specified geographic limitations established by law.
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