Title 26, Taxation

(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…

(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…

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…

(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…

(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 …

(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…

(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…

(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…

(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…

(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…

(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…

(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…

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.

(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, …

(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…

(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…

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.

(a) (1) A county clerk, probate clerk, circuit clerk, county sheriff, county collector, or any other county official shall pay over to the county treasurer on the first of each month, or within ten (10) days thereafter, all funds in his or her possession belonging to the county o…

(a) The county collector shall pay into the State Treasury and the county treasury, in kind, all money collected by him or her, whether specie, United States paper currency, national bank notes, silver or gold certificates, or warrants or scrip, or check drawn on the county colle…

(a) In like manner and time as provided in § 26-39-205 [repealed], the county sheriff or county collector shall be required to settle his or her accounts of all moneys received by him or her on account of taxes, fines, penalties, and judgments. They shall be entered of record, so…

The county sheriff shall collect and account for all taxes due upon convictions and all fines, forfeitures, and other sums of money, by whatever name designated, owing to the state or any county by virtue of any order, judgment, or decree of a court of record.

(a) Whenever the county sheriff or county collector shall receive the amount due from any officer by voluntary payment or by the sale of goods and chattels, he or she shall give the officer duplicate receipts for it, stating therein:(1) The whole amount received;(2) How much for …

(a) The county clerk shall charge the county sheriff or county collector and county treasurer with all moneys that may come into their hands by virtue of any of the provisions of this subtitle. (b) (1) The money received for penalty and costs of advertising shall be first applied…

(a) Whenever the county court shall make a settlement with any officer, the substance thereof shall be entered of record so as to show separately:(1) The whole amount received by the officer;(2) The amount of commission allowed him or her;(3) How much remains due to the state and…

If the settlement of the county collectors or county sheriffs with the county clerks shows any other deficit than that authorized by the provisions of this chapter, it shall be the duty of the county court to immediately notify the prosecuting attorney for the county in which the…

Every officer required to make settlement who shall fail to settle his or her accounts in the time and manner prescribed by law may be attached and imprisoned until settlement shall be made to the satisfaction of the county court to which he or she is accountable.