Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-37-101 Transfer of tax-delinquent lands
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(a) (1) (A) All lands upon which the taxes have not been paid for one (1) year following the date the taxes were due, October 15, shall be forfeited to the state and transmitted by certification to the Commissioner of State Lands for collection or sale.(B) The Commissioner of Sta…
Ark. Code Ann. § 26-37-102 Publication of notice — Fee
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(a) The county collector in each county shall, not less than thirty (30) days nor more than forty (40) days prior to the certification of the land, publish in a newspaper of general circulation in the county:(1) A list of real property not previously redeemed;(2) The names of the…
Ark. Code Ann. § 26-37-103 Verification by county assessor
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(a) Prior to certification to the Commissioner of State Lands, the county assessor shall:(1) Verify the assessment to establish value on all parcels to be certified;(2) Verify the name and last known address of the owner of record of the tax-delinquent parcel; and(3) Determine wh…
Ark. Code Ann. § 26-37-104 Costs of notices
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(a) All costs of notice shall be added to the costs to be collected from the purchaser or redeemer. (b) Costs of notice shall include, but not be limited to, certified mail costs, newspaper and catalog costs, and title work.
Ark. Code Ann. § 26-37-105 Collection fee — Definition
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(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…
Ark. Code Ann. § 26-37-106 Recording of delinquent list
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(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…
Ark. Code Ann. § 26-37-107 Publication of delinquent list
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(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…
Ark. Code Ann. § 26-37-108 [Repealed.]
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A.C.A. § 26-37-108Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-37-109 Redemption of tax-delinquent lands not transferred
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(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…
Ark. Code Ann. § 26-37-110 No duty to maintain premises
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(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…
Ark. Code Ann. § 26-37-201 Publication of notice — Fee — Definition
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(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…
Ark. Code Ann. § 26-37-202 Procedure to sell — Definitions
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(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…
Ark. Code Ann. § 26-37-203 Conveyance to purchaser — Contest
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(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…
Ark. Code Ann. § 26-37-204 Sales set aside
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(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 …
Ark. Code Ann. § 26-37-205 Distribution of funds — Definition
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(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…
Ark. Code Ann. § 26-37-206 Void sales
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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 …
Ark. Code Ann. § 26-37-207 Invalid donation by state
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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…
Ark. Code Ann. § 26-37-208 Wrong name in tax book
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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 …
Ark. Code Ann. § 26-37-209 Compensation for improvements
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(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…
Ark. Code Ann. § 26-37-210 Sale of timber, oil, gas, or mineral rights
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(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…
Ark. Code Ann. § 26-37-211 Purchaser of timber rights
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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.
Ark. Code Ann. § 26-37-212 Dedication of land as public park
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(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…
Ark. Code Ann. § 26-37-213 Record of lands forfeited
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(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…
Ark. Code Ann. § 26-37-214 Limitation on liability
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(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…
Ark. Code Ann. § 26-37-301 Notice to owner — Definitions
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(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 …
Ark. Code Ann. § 26-37-302 Payment of penalties required – Disabled veteran exemption – Definition
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(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 …
Ark. Code Ann. § 26-37-303 Redemption deed
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(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…
Ark. Code Ann. § 26-37-304 [Repealed.]
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A.C.A. § 26-37-304Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-37-305 Rights of persons under a mental incapacity, minors, and members of the United States Armed Forces
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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…
Ark. Code Ann. § 26-37-306 [Repealed.]
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A.C.A. § 26-37-306Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-37-307 Joint tenant, tenant in common, or coparcener
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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…
Ark. Code Ann. § 26-37-310 Procedure for redeeming parcels certified to state — Definitions
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(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…
Ark. Code Ann. § 26-37-313 [Repealed.]
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A.C.A. § 26-37-313Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-37-314 Sale of tax-delinquent severed mineral interests prohibited
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(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…
Ark. Code Ann. § 26-37-315 Redemption of homestead by taxpayer — Definition
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(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 …
Ark. Code Ann. § 26-37-316 Notice requirement — Definition
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(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…
Ark. Code Ann. § 26-37-317 Dishonored payment instruments — Penalty — Definition
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(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…