Arkansas Administrative Code

26 CAR § 400-103. Definitions. The following definitions are applicable to this part: (1) “Bid” means an offer to purchase a parcel made by a prospective buyer, whether in person or online; (2) “Business day” means a Monday, Tuesday, Wednesday, Thursday, or Friday that is not oth…

26 CAR § 400-104. Parcel offered for sale. (a)(1) All parcels offered for sale by the Commissioner of State Lands have been certified to the state by the county in which the parcels are located for nonpayment of real property: (A) Taxes; (B) Penalties; (C) Interest; (D) Fees; and…

26 CAR § 400-105. Presale notice. (a)(1) Certain information must be included in presale notices published in newspapers and presale notices sent by certified mail and regular mail. (2) Failure to include certain information required by statute may invalidate a sale of the parcel…

26 CAR § 400-106. Redemption notice. All redemptions must be received prior to 4:00 p.m. CT on the last business day prior to the date of sale of a parcel, whether at a tax-delinquent property auction or an unsold-property auction, in the following manner: (1) If a tax-delinquent…

26 CAR § 400-107. Title being conveyed. (a)(1) The Commissioner of State Lands will issue a limited warranty deed conveying to the purchaser all rights, title, and interest received by the state in the tax-delinquent parcel through tax forfeiture. (2) This deed is limited in natu…

26 CAR § 400-108. Redemption of tax-delinquent parcels. (a) Until a tax-delinquent parcel is sold or disposed of by the state, a person who wishes to redeem the parcel shall submit the following to the Commissioner of State Lands: (1) A petition to redeem the parcel that may be o…

26 CAR § 400-109. Penalties. (a) Pursuant to the provisions of the Arkansas Hot Check Law, Arkansas Code § 5-37-301 et seq., the maker of checks returned to the Commissioner of State Lands for insufficient funds may be prosecuted. (b)(1) The Commissioner of State Lands reserves t…

26 CAR § 400-110. Legal action against the conveyance. (a) The time period during which legal action must be commenced is as follows: (1)(A) Actions to contest the validity of the deeds issued subsequent to August 16, 2013, the effective date of Acts 2013, No. 1231, must be filed…

26 CAR § 400-111. Fees. (a) The Commissioner of State Lands shall collect the following fees: (1) Emerged land deeds issued pursuant to Arkansas Code §§ 22-5-404 – 22-5-405………..……………………………………………………………………………… $5.00 (2) Deeds to sixteenth section school lands under Arkansas Code § …

26 CAR § 400-201. Registration. (a) Registration will take place prior to the time of sale as specified in the notice. (b) No bids will be accepted unless the bidder has registered and received a prenumbered bid card. (c) A valid driver’s license number, expiration date, and issu…

26 CAR § 400-202. Bidding at tax-delinquent property auctions. (a) Bidding at a tax-delinquent property auction. (1) Subject to proper registration as outlined in 26 CAR § 400-201, bids may be made at a tax-delinquent property auction on the day of the sale. (2) Each parcel will …

26 CAR § 400-203. Payment and issuance of limited warranty deed. (a) Effective July 1, 2023, issuance of a limited warranty deed will be contingent upon full payment of the purchase price. (b) The deed will be recorded in the county where the parcel is located and then forwarded …

26 CAR § 400-204. Announcements at tax-delinquent property auctions. (a)(1) Any formal announcements made by the auctioneer on the day of the sale take precedence over previously published or verbally conveyed terms and conditions. (2) Answering questions or making comments does …

26 CAR § 400-301. When a parcel becomes eligible for an unsold-property auction. (a)(1) Thirty (30) calendar days following the initial tax-delinquent property auction, all parcels not sold at the tax-delinquent property auction shall be placed on the unsold-property auction list…

26 CAR § 400-302. Registration. (a)(1) Prior to placing any online bid, prospective bidders must complete an initial online registration. (2) This registration will provide each bidder with a unique identifier that will be used in the event the bidder wishes to make multiple purc…

26 CAR § 400-303. Bidding at unsold-property auctions. (a) Bidding. (1) Online bidding for the unsold-property auction parcels shall not be available to the public until the parcel is added to the unsold-property auctions list. (2) No bid shall be accepted unless all requirements…

26 CAR § 400-304. Notice of the unsold-property auctions. (a) On the unsold-property auction commencement date, the Commissioner of State Lands shall send notice to the owner and interested parties by certified mail and regular mail in the manner prescribed in 26 CAR § 400-101 et…

26 CAR § 400-305. Reserve bid amounts. (a) For unsold-property auctions held within the first two (2) years following the date of the tax-delinquent property auction, the reserve bid amount will be set at an amount equal to the taxes, penalty, interest, fees, and costs of the sal…

26 CAR § 400-306. Payment and issuance of limited warranty deed. (a)(1) Payment by certified funds: (A) Is due and payable upon notice that a bid is successful; and (B) Must match the total amount of the bid less earnest money paid. (2) Payments made after the ten-business-day pa…

26 CAR § 400-307. Reporting requirements. The Commissioner of State Lands shall submit quarterly reports to the Legislative Council or, if the General Assembly is in session, the Joint Budget Committee, listing all tax-delinquent parcels sold at unsold-property auctions, includin…

26 CAR § 400-401. Excess proceeds, distribution, and remainder. (a) Any money collected through the sale of tax-delinquent parcels that is above the amount of the taxes, fees, penalties, interest, and costs due at the time of sale shall be deemed excess proceeds. (b) Such excess …

26 CAR § 400-402. Order of distribution. (a) Within one (1) calendar year of the receipt of the excess proceeds by the Commissioner of State Lands, the funds shall be distributed as follows: (1) To the Commissioner of State Lands to pay penalties, collection fees, sale costs, and…

26 CAR § 400-403. Submitting a claim. (a) Who can submit a claim. (1) Former owners can claim excess proceeds subject to the following: (A) The former owner must have held record title to the parcel at the time of the sale; (B) If the former owner is a corporation, partnership, o…

26 CAR § 400-404. Approval of claims. (a) The claim shall be denied if the above requirements are not strictly met. (b) Submission of a claim does not guarantee the approval of the claim.

26 CAR § 400-405. Period of time for submission of claims. (a) The excess proceeds are held: (1) For a period of two (2) years; or (2) As determined by the requirements of the law at the time the parcel was sold. (b) If the excess proceeds are not distributed during the time peri…

26 CAR § 400-501. Additional duties. In addition to other duties and powers conferred by law upon the Commissioner of State Lands, he or she shall have the following duties and powers: (1) Effectuate the policies declared in Arkansas Code § 22-5-301, to: (A) Carry out its purpose…

26 CAR § 400-502. Appraisals. (a) The Commissioner of State Lands may appoint appraisers to inspect and appraise state-owned lands for: (1) Sale; (2) Transfer; or (3) Donation. (b) It shall be unlawful for the Commissioner of State Lands to dispose of state-owned lands without an…

26 CAR § 400-503. Disposition of state lands. State lands shall be disposed of according to the following requirements: (1) State lands shall be classified as to whether they should be retained in public ownership or returned to private ownership through sale or donation, and the…

26 CAR § 400-504. Deeds to emerged lands. (a)(1) The Commissioner of State Lands, by virtue of Arkansas Code § 22-5-405, deeds to lands in lakes or rivers, is empowered to execute deeds to riparian owners in certain circumstances. (2) This section shall establish the process and …

26 CAR § 410-101. Title. This part and 26 CAR pt. 411 shall be known as the Rules of Procedure of the Tax Appeals Commission.

26 CAR § 410-102. Definitions. As used in this part and 26 CAR pt. 411, these terms have the following meanings: (1) “Authorized representative” means an individual authorized by a party to act on the party’s behalf in cases before the Tax Appeals Commission in accordance with 26…

26 CAR § 410-103. Organization. (a)(1) The Tax Appeals Commission is an independent agency with tax expertise to resolve tax disputes between the Department of Finance and Administration and taxpayers. (2) The commission was created by Acts 2021, No. 586, the Independent Tax Appe…

26 CAR § 410-104. Hours of operation. The Tax Appeals Commission’s office hours shall be 8:00 a.m. to 4:30 p.m., Monday through Friday, except state legal holidays.

26 CAR § 410-201. Freedom of Information Act of 1967 requests. (a)(1) The Tax Appeals Commission employs persons holding certain responsibilities for handling Freedom of Information Act of 1967, Arkansas Code § 25-19-101 et seq., requests or other questions so that the public may…

26 CAR § 410-202. Availability of forms, decisions, and other documents. (a) The Tax Appeals Commission maintains a list and copies of official forms used by the commission and formal, written statements of policy issued by the commission, which may be obtained from the commissio…

26 CAR § 410-301. Public meetings. (a) The Chief Commissioner: (1) Presides over public meetings; or (2) May designate another commissioner to preside. (b)(1) The Tax Appeals Commission will hold public meetings for rulemaking. (2) All public meetings are conducted in conformity …

26 CAR § 410-302. Adjudicative meetings. (a)(1) A meeting of the Tax Appeals Commission in connection with adjudication of one (1) or more matters is: (A) Confidential; (B) Closed to the public; and (C) Not publicly announced. (2) See Arkansas Code § 26-18-1115. (b) Adjudications…

26 CAR § 410-401. Authority. (a) The purpose of this subpart is to inform the public how to: (1) Initiate rulemaking; and (2) Comment on a proposed rule. (b)(1) The Tax Appeals Commission has been authorized by the General Assembly to promulgate rules. (2) See Arkansas Code §§ 25…

26 CAR § 410-402. Initiating rulemaking. The process of adopting a new rule or amending or repealing an existing rule (hereinafter referred to as “rulemaking”) may be initiated: (1) At the request of the Tax Appeals Commission; or (2)(A) By third persons outside the commission, w…

26 CAR § 410-403. Public comment. (a) If the Tax Appeals Commission proceeds with the rulemaking process, it will provide the public with a reasonable opportunity to comment on a proposed rule. (b) The public comment period will last at least thirty (30) days. (c)(1) The commissi…

26 CAR § 410-404. Decision to adopt a rule. (a) The Tax Appeals Commission will not finalize language of the rule or decide whether to adopt a rule until the period for public comment has expired. (b) Prior to adoption, the commission will consider the factors described in Arkans…

26 CAR § 410-405. Legislative approval, final filings, and effective date. (a) After the necessary legislative approvals are obtained, the Tax Appeals Commission will file the final rule with the Secretary of State. (b) The final rule will be effective ten (10) days after filing …

26 CAR § 410-406. Public inspection and records. (a) After the expiration of the thirty-day public comment period and before the effective date of the rule, the Tax Appeals Commission shall take appropriate measures to make the final rule known to the persons who may be affected …

26 CAR § 410-407. Emergency rules. (a) Need for emergency rule. (1) The Tax Appeals Commission may enact an emergency rule if it finds that an imminent peril to the public health, safety, or welfare, or that compliance with a law or regulation, requires the adoption of a rule on …

26 CAR § 411-101. Applicability. (a) This part: (1) Applies in all administrative adjudications conducted by the Tax Appeals Commission; and (2) Describes the process by which the commission hears appeal petitions challenging decisions of the Department of Finance and Administrat…

26 CAR § 411-102. Assignment of cases. (a) Once a petition is filed with the Tax Appeals Commission, the Chief Commissioner or staff of the commission at the Chief Commissioner’s direction shall designate a presiding commissioner and assign the case to one (1) commissioner or to …

26 CAR § 411-103. Appearances and representation. (a)(1) Any taxpayer has the right, at his or her own expense, to be represented by an authorized representative, who can be: (A) An attorney; (B) A certified public accountant; or (C) Any other individual. (2) Alternatively, a tax…