Title 26, Taxation

(a) The Commissioner of State Lands may charge a collection fee for each deed issued by the Commissioner of State Lands, whether the land is redeemed or sold. (b) The collection fee under this section shall be established by rule adopted by the Commissioner of State Lands. (c) (1…

(a) (1) The county collectors of this state shall cause a list of the delinquent lands in their respective counties, as corrected by the county collectors, to be entered in a permanent record appropriately labeled.(2) The list shall be a permanent public record and open to the in…

(a) (1) (A) The county collectors of this state shall cause the list of the delinquent lands in their respective counties to be prepared and a copy of the list to be delivered to a legal newspaper of the county by no later than December 1 of each year.(B) (i) Within seven (7) day…

(a) (1) A county collector may charge a fee of two dollars and fifty cents ($2.50) for the issuance of each certificate of land redemption for each parcel of tax-delinquent land redeemed in the county collector's office.(2) The fee under this subsection shall be deposited into th…

(1) With respect to tax-delinquent real property certified to the state, the Commissioner of State Lands:(1) Has no duty to preserve or maintain the premises;(2) Is not liable for any costs incurred to correct, remove, or abate a condition concerning the tax-delinquent real prope…

(a) (1) The Commissioner of State Lands shall publish a notice of sale of a parcel upon which the ad valorem property taxes have not been paid in a newspaper having general circulation in the county where the parcel is located.(2) (A) The publication fee for the notice shall be a…

(a) (1) An individual or entity whose home of record is outside the United States is prohibited from purchasing a tax-delinquent parcel certified to the Commissioner of State Lands.(2) Effective July 1, 2021, in the event it is determined that a tax-delinquent parcel previously c…

(a) If the tax-delinquent land is sold, the Commissioner of State Lands shall convey the tax-delinquent land by issuing a limited warranty deed to the land. (b) (1) Except as provided in subdivision (b)(2) of this section, an action to contest the validity of a conveyance under t…

(a) In the event the sale is set aside by legal action or if the land is proven to be nonexistent or double assessed, the purchaser shall be entitled to reimbursement of moneys paid. (b) The Commissioner of State Lands shall have the authority to set aside any sale. In the event …

(a) All moneys collected by the Commissioner of State Lands from the sale or redemption of tax-delinquent parcels shall be distributed as follows:(1) (A) First, to the Commissioner of State Lands, the penalties, the collection fees, the sale costs, and the other costs as prescrib…

If the taxes charged on any land or lot, or part thereof, are regularly paid, and the land or lot erroneously returned delinquent and sold for taxes, the sale of the land or lot shall be void and the money paid by the purchaser at such a void sale shall be returned to him or her …

If the title of any person holding lands by virtue of a donation deed from the state shall, for any cause, be determined to be invalid in any action brought by or against him or her at law or in equity, then such donor, his or her heirs, successors, and assigns, shall be entitled…

No sale of any land or lot for delinquent taxes shall be considered invalid on account of its having been charged on the tax book in any other name than that of the rightful owner if the land or lot is, in other respects, sufficiently described on the tax books and the taxes for …

(a) (1) A purchaser under this chapter of any land or town lot or city lot or another person claiming under the purchaser shall not be entitled to any compensation for any improvement that the purchaser shall make on the land or town lot or city lot within the time frame establis…

(a) If a timber right, an oil right, a gas right, or a mineral right is owned or assessed separate from the fee in the land and the taxes due on the right are not paid, the timber right, oil right, gas right, or mineral right is subject to the tax laws governing forfeiture and sa…

The sale of timber rights for delinquent taxes shall vest the purchaser with whatever right to enter, cut, and remove the timber that was possessed by the former owner.

(a) If an owner of land dedicates the land to the city where the land is located for park purposes by a filed and recorded plat and bill of assurance, the city approves the dedication, and there are any delinquent general taxes of the state or a political subdivision of the state…

(a) The Commissioner of State Lands shall keep a permanent record of all lands forfeited to the state for taxes and note in the record in whose name the forfeited land was listed, for what year or years it was taxed, the amount of tax due thereon, and when forfeited. (b) The reco…

(a) (1) Except as provided in § 26-37-204(a) and (b), the Commissioner of State Lands and the county from which tax-delinquent real property is certified shall be immune from liability for damages, costs, fees, or compensation for improvements made to the tax-delinquent real prop…

(a) (1) After receiving tax-delinquent land, the Commissioner of State Lands shall notify the owner, at the owner's last known address as certified by the county, by certified mail, of the owner's right to redeem by paying all taxes, penalties, interest, and costs, including the …

(a) To redeem a tax-delinquent parcel with the county collector or the Commissioner of State Lands or to purchase a tax-delinquent parcel at the Commissioner of State Lands' sale, the redeemer or purchaser of the tax-delinquent parcel shall pay all delinquent taxes, plus:(1) Ten …

(a) If the owner or redeemer redeems the tax-delinquent parcel, the Commissioner of State Lands shall issue:(1) A redemption deed in the name of the owner and record it in the county wherein the parcel is located; and(2) A redemption receipt to the redeemer. (1) A redemption deed…

Land owned by a person under a mental incapacity, a minor, or a member of the United States Armed Forces during time of war that is sold for taxes may be redeemed within two (2) years after the mental incapacity is removed, the minor reaches majority, or the person is released fr…

When any joint tenants, tenants in common, or coparceners shall be entitled to redeem any land or lot, or part thereof, sold for taxes and any person so entitled shall refuse or neglect to join in the application for the certificate of redemption, or from any cause cannot be join…

(a) All parcels forfeited to the state for nonpayment of taxes may, until disposed of by the state, be redeemed under this section. (b) To request redemption under subsection (a) of this section, a person shall submit the following to the Commissioner of State Lands:(1) (A) An ex…

(a) (1) When severed mineral interests are forfeited to the state and conveyed by certification to the Commissioner of State Lands for nonpayment of property taxes, title to the severed mineral interests shall vest in the State of Arkansas in the care of the Commissioner of State…

(a) As used in this section, “homestead” means a parcel of tax-delinquent land certified to the Commissioner of State Lands that is identified by the county assessor as a homestead eligible for a homestead credit under § 26-26-1118. (b) If an owner of a homestead did not receive …

(a) As used in this section, “homestead” means a parcel of tax-delinquent land certified to the Commissioner of State Lands that is identified by the county assessor as a homestead eligible for a homestead credit under § 26-26-1118. (b) When a homestead is certified to the Commis…

(a) As used in this section, “payment instrument” means a check, draft, order of payment, debit card order, electronic funds transfer, or other acceptable form of payment that is authorized by rule by the Commissioner of State Lands to be used for payment. (b) The Commissioner of…