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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under the provisions of an act to enforce the payment of overdue taxes, Acts 1881, No. 39, approved March 12, 1881 [repealed], and an act amendatory thereto, approved March 22, 1881, to which the Commission…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 …