Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-38-101 Uncertified sales to state prior to 1970 canceled
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(a) All sales of lands to the state for nonpayment of taxes for the year 1970 and all years prior thereto, which have not been certified to the Commissioner of State Lands and respecting which sales there is no record in the office of the Commissioner of State Lands, are canceled…
Ark. Code Ann. § 26-38-102 Uncertified sales to state prior to 1908 canceled
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All sales of land to the State of Arkansas for the nonpayment of taxes for the year 1908 or prior thereto, which have not been certified to the Commissioner of State Lands and of which there is no record in the office of the Commissioner of State Lands, are canceled and set aside…
Ark. Code Ann. § 26-38-103 Release of overdue tax lands sold to state under Acts 1881, No. 39
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(a) As to all lands in the State of Arkansas which were sold to the state under the provisions of an act to enforce the payment of overdue taxes, Acts 1881, No. 39, approved March 12, 1881 [repealed], and an act amendatory thereto, approved March 22, 1881, to which the Commission…
Ark. Code Ann. § 26-38-104 Execution of duplicate tax deeds
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(a) (1) The county clerks are authorized and empowered to execute duplicate tax deeds to land sold for delinquent taxes, to or in the name of the original grantee in any tax deed which has been lost, mislaid, or destroyed, upon the fact being shown to the county clerk.(2) (A) If …
Ark. Code Ann. § 26-38-105 Reissuance of deed to show tracts sold separately
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(a) Upon the presentation of any void tax deed, showing upon its face that two (2) or more tracts of land were sold together when in fact the tracts were sold separately, to the county clerk of the county in which the lands were sold for taxes and the county clerk being satisfied…
Ark. Code Ann. § 26-38-106 Record of deeds made by county clerk
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(1) The county clerk shall enter in a book to be kept in his or her office a minute of all deeds made by him or her for lands and lots, and parts thereof, sold for taxes, naming therein:(1) The person who stood charged with the taxes at the time of the sale;(2) The name of the pu…
Ark. Code Ann. § 26-38-107 Title claims adverse to tax title deeds
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(a) Under and by virtue of a deed executed substantially by the county clerk, the party claiming title adverse to that conveyed by the deed shall be required to prove, in order to defeat the title, either that the real property was not subject to taxation for the years named in t…
Ark. Code Ann. § 26-38-124 [Repealed.]
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A.C.A. § 26-38-124Current 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. § 26-38-201 Suit to confirm title to land in state
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(a) If real property has been forfeited to the State of Arkansas and conveyed by certification to the Commissioner of State Lands for the nonpayment of taxes, the state or the purchaser, donee, or redemptor of the real property may file a suit for confirmation of title in the cir…
Ark. Code Ann. § 26-38-202 Complaint
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(a) The Commissioner of State Lands on behalf of the State of Arkansas or the purchaser, donee, or redemptor of the real property from the state or the grantees of a purchaser, donee, or redemptor of the real property from the state shall file in the office of the clerk of the ci…
Ark. Code Ann. § 26-38-203 Publication of notice
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(a) Upon filing a complaint under § 26-38-202, the plaintiff shall publish for four (4) consecutive weeks, one (1) time per week, in a newspaper having general circulation in the county wherein the real property is located, a notice calling on all persons, firms, corporations, or…
Ark. Code Ann. § 26-38-204 Additional parties to suit — Decree
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(a) A person, firm, corporation, or improvement district claiming an interest in a parcel of real property adverse to the plaintiff under § 26-38-202 shall join or be made a party and shall have the interest adjudicated in a suit under this subchapter. (b) If a person, firm, corp…
Ark. Code Ann. § 26-38-205 Decree
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The decree of a circuit court confirming the forfeiture and conveyance to the state of real property shall inure to the benefit of the purchaser, donee, or redemptor of the real property.
Ark. Code Ann. § 26-38-206 Effect of the decree of confirmation
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(a) Except as provided in this section and § 26-37-203, the decree of the circuit court confirming the forfeiture and conveyance to the plaintiff under § 26-38-202 shall operate:(1) As a complete bar at law and in equity of a claim or defense of all persons, firms, corporations, …
Ark. Code Ann. § 26-38-207 Court costs and publication fees
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(a) Fees and costs associated with the filing of confirmation suits may be charged to any purchaser, donee, or redemptor to whose benefit the decree of confirmation inures. (b) The state shall be exempt from payment of court costs. (c) Fees for publication of notices required und…
Ark. Code Ann. § 26-38-208 Severed mineral rights
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(a) (1) Subject to the additional requirements of this section, this subchapter applies to severed mineral interests that are forfeited and conveyed to the state for the nonpayment of taxes.(2) As used in this subchapter, “real property”, “parcel”, “parcels”, or “parcel of real p…
Ark. Code Ann. § 26-38-209 Application
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The provisions of this subchapter are applicable to all forfeitures and conveyances to the state or from the state whether such forfeiture or conveyance occurred before or after March 23, 1993.