Ark. Code Ann. § 14-72-301: Authority to issue

Any county which has built, constructed, or extended a county courthouse or jail, or both, which has not been completely paid for and for which county warrants are now outstanding, may issue bonds through its county court to raise money to pay the indebtedness when authorized by a vote of the majority of the qualified electors of the county, voting on the question in the manner hereinafter provided.