(a) A municipality is authorized to perform any function and exercise full legislative power in any and all matters of whatsoever nature pertaining to its municipal affairs, including, but not limited to, the power to tax.(b) The rule of decision known as 'Dillon's Rule' is inapplicable to the municipal affairs of municipalities.Acts 1971, No. 266, § 1; A.S.A. 1947, § 19-1042; Acts 2011, No. 1187, § 2.
Arkansas Legal Code