If, in the period allowed for redemption, the purchaser pays any other assessment or tax lawfully levied upon the property, the owner, upon making redemption, shall repay the assessment or tax to the purchaser, with twenty percent (20%) added thereto.
Reimbursement for assessments paid by purchaser
Ark. Code Ann. § 6-71-135 — under Improvement Districts for Colleges and Universities.
Ark. Code Ann. § 6-71-135