Ark. Code Ann. § 14-267-104

Any municipality and any county in this state is authorized to own, acquire, contruct, reconstruct, extend, equip, improve, operate, maintain, sell, lease, contract concerning, or otherwise deal in or dispose of, or make loans to finance the acquisition, construction, reconstruction, extension, equipment, or improvement of pollution control facilities for the disposal or control of sewerage, solid waste, water pollution, air pollution, or any combination thereof; any such undertaking, or combination of such undertakings, shall be sometimes referred to in this chapter as a “pollution control project.”