At a sale under the provisions of this subchapter, if there be no purchaser offering as much as the total tax or assessment, plus penalty, interest, and all costs and attorney fees allowed, the property shall be sold to the plaintiff.
Ark. Code Ann. § 14-90-1410, under Assessments by Municipal Improvement Districts.
Ark. Code Ann. § 14-90-1410
At a sale under the provisions of this subchapter, if there be no purchaser offering as much as the total tax or assessment, plus penalty, interest, and all costs and attorney fees allowed, the property shall be sold to the plaintiff.