Ark. Code Ann. § 26-37-301, et al. Redemption of Realty to be Sold for Taxes

real estate lawRedemption of Realty to be Sold for Taxes

Ark. Code Ann. § 26-37-301 – Notice to owner.

(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 cost of the notice.

(2) All interested parties shall receive notice of the sale from the Commissioner of State Lands in the same manner.

(3) If the notice by certified mail is returned unclaimed, the Commissioner of State Lands shall mail the notice to the owner or interested party by regular mail.

(4) If the notice by certified mail is returned undelivered for any other reason, the Commissioner of State Lands shall send a second notice to the owner or interested party at any additional address reasonably identifiable through the examination of the real property records properly filed and recorded in the office of the county recorder where the tax-delinquent land is located as follows:

(A) The address shown on the deed to the owner;

(B) The address shown on the deed, mortgage, assignment, or other filed and recorded document to the interested party; or

(C) Any other corrected or forwarding address on file with the county collector or county assessor.

(b) The notice to the owner or interested party shall also:

(1) Contain a partial or abbreviated legal description and the parcel number;

(2) State that the tax-delinquent land will be sold if not redeemed prior to the date of sale; and

(3) (A) Provide the sale date.

(B) The sale date shall be no earlier than one (1) year after the tax-delinquent land is certified to the Commissioner of State Lands.

(c) As used in this section, “owner” and “interested party” mean any person, firm, corporation, or partnership holding title to or an interest in the tax-delinquent land by virtue of a bona fide recorded instrument at the time of certification to the Commissioner of State Lands.

(d) The Commissioner of State Lands shall not be required to notify by certified mail or by any other means a person, firm, corporation, or partnership whose title to or interest in the tax-delinquent land is:

(1) Obtained after certification to the Commissioner of State Lands; or

(2) Expired or barred or was released or otherwise terminated before the date of sale regardless of whether a bona fide recorded instrument reflects the termination of the title or interest.

(e) (1) If the Commissioner of State Lands fails to receive proof that the notice sent by certified mail under this section was received by the owner of a homestead that is tax-delinquent land, then the Commissioner of State Lands or his or her designee shall provide actual notice to the owner of a homestead by personal service of process at least sixty (60) days before the date of sale.

(2) As used in this subsection:

(A) “Homestead” means a homestead as defined in § 26-26-1122; and

(B) “Owner of a homestead” means:

(i) Every owner if the homestead is owned by joint tenants; and

(ii) Either the husband or the wife if the homestead is owned by tenants by the entirety.

(3) The owner of a homestead that is tax-delinquent land shall pay for the additional cost of the notice by personal service of process under this subsection.

(f) The validity of a notice under this section may be challenged only by an owner or interested party of tax-delinquent land that did not receive notice in substantial compliance with this section.

§ 26-37-302 – Payment required.

(a) To redeem tax-delinquent land with the county collector or the Commissioner of State Lands and to purchase tax-delinquent land at the Commissioner of State Lands’s sale the redeemer or purchaser of tax-delinquent land shall pay all delinquent taxes, plus:

(1) Ten percent (10%) simple interest for each year of delinquency;

(2) A ten percent (10%) penalty for each year of the delinquency; and

(3) The costs incurred by the county and the Commissioner of State Lands.

(b) The penalties and interest shall accrue beginning on October 11 in the year of delinquency.

(c) Payment to redeem tax-delinquent land under this section shall be made by cash or certified funds, including without limitation a money order, cashier’s check, or certified bank check if the redemption occurs:

(1) Within sixty (60) days before the date of the scheduled sale; or

(2) During the redemption period following the sale.

§ 26-37-303 – Redemption deed.

(a) If the owner redeems the tax-delinquent land, the Commissioner of State Lands shall issue a redemption deed and record it in the county wherein the land is located.

(b) The fee for the redemption deed and the fee for recording the deed shall be borne by the owner.

§ 26-37-305 – Rights of persons under disability.

(a) All land or a city lot or town lot belonging to an insane person, minor person, or person in confinement that is sold for taxes may be redeemed within two (2) years after the expiration of the person’s disability.

(b) (1) In redemption of any land described in subsection (a) of this section by any person after the expiration of a disability described in subsection (a) of this section, the purchaser shall be required to account for all timber, gas, oil, or mineral substance taken from the land while holding under the tax title and protect the rights of any person under disability as provided in this section.

(2) (A) A person desiring to take any timber, gas, oil, or mineral substance from any land held under tax title within ten (10) years after the sale for taxes shall first execute a bond in sufficient amount to cover the substance to be removed, with good and sufficient sureties, conditioned that the holder of the land will pay for all substances removed from the land if the land is redeemed under the provisions of this section.

(B) The bond shall be filed with and approved by the county clerk in the county where the land is located.

(c) (1) Any person removing timber, gas, oil, or a mineral substance from any land contrary to the provisions of this section and without first executing the bond provided for in this section shall be guilty of a violation and shall be fined in any sum not less than twenty-five dollars ($25.00) and not more than double the amount of the substance removed.

(2) A person may remove timber from land cleared in good faith for cultivation without becoming liable to the penalty provided in this section.

(d) (1) The county clerk shall keep a record of all certificates of redemption of lands or city lots or town lots, or parts of lands or city lots or town lots, which were sold for delinquent taxes and redeemed and shall retain the record of them for ten (10) years from the date on which the redemption certificates were issued.

(2) Thereafter, unless a court order shall have been issued with respect to any such redemption certificate, the county clerk may destroy the record.

§ 26-37-306 – Procedure for redemption by persons under disability.

(a) All lands and town or city lots, or parts thereof, which have been or may hereafter be forfeited to the state for nonpayment of taxes, which belong to minors, persons of unsound mind, and persons in confinement at the date of forfeiture, may be redeemed by such persons by application to the Commissioner of State Lands within the limitation prescribed by law and upon the terms and in the manner provided by law.

(b) (1) Persons of the class mentioned in subsection (a) of this section may, by themselves or by their guardians or next friend, present their petition to the Commissioner of State Lands, setting forth the evidence of their title at the date of forfeiture and their right to redeem under this section and the facts set forth shall be sworn to by the petitioner.

(2) The oath shall be attested by the clerk of the circuit court of the county, or some notary public of the county and state in which the petitioner resides or before the Commissioner of State Lands.

(c) The Commissioner of State Lands may require other evidence than the petition to establish the facts therein set forth, and the petitioner may take proof by affidavit or otherwise as the Commissioner of State Lands may prescribe.

(d) (1) If the Commissioner of State Lands finds the facts set forth in the petition to be true, he or she shall cancel the forfeiture on his or her books and issue his or her certificate to the party redeeming the land or lot, setting forth the fact that the land or lot has been duly and legally redeemed by the payment of all taxes, penalties, and costs due thereon.

(2) Upon the presentation of the certificate to the county clerk of the county in which the lands lie, the county clerk shall mark on his or her record of lands forfeited to the state opposite to the tract described in the certificate the words “redeemed before the Commissioner of State Lands” and the time when so redeemed.

(e) The assignees of the persons mentioned in subsection (a) of this section shall have two (2) years after they shall have acquired title to redeem the lands or town or city lots, and under the same provisions and restrictions that their assignors had. In no case shall they have a longer time in which to redeem than the assignor had at the time of sale.

(f) The provisions of this section shall not apply to any land or town or city lots that have been in anywise disposed of by the state prior to the filing in the office of the Commissioner of State Lands a petition for redemption.

§ 26-37-307 – Joint tenant, tenant in common, or coparcener.

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 joined in the application, the county clerk may entertain the application of any one (1) of these persons, or as many as shall join therein, and may make a certificate for the redemption of such portion of the land or lot, or part thereof, as the person making the application shall be entitled to redeem.

§ 26-37-308 – Portion of tract of land.

(a) (1) When a portion of a tract of land sold for general taxes or for any improvement district taxes extended by the county clerk on the county tax books is claimed by any person who desires to redeem the land, the person may apply to the county assessor setting forth in writing his or her claim to the land and demanding that the county assessor make a separate assessment upon the tract of land described by the claimant, showing what portion of the general taxes or of the local improvement taxes for which the land is forfeited is properly applicable to the portion of the land sought to be redeemed.

(2) (A) (i) Within two (2) weeks after the application is filed with the county assessor, the county assessor shall file with the county clerk a certificate in which he or she shall justly apportion the delinquent general or local improvement taxes between the portion of the land described in the demand of the complainant and the remaining portion of the land.

(ii) For the county assessor’s services the claimant shall pay the county assessor the sum of one dollar ($1.00).

(B) If the county assessor fails to file his or her certificate within the time prescribed he or she shall be subject to a penalty of twenty-five dollars ($25.00).

(b) (1) The certificates shall be recorded by the county clerk in a book to be kept by him or her called the tax apportionment book, and the county clerk shall write opposite the description of the lands in the assessment books or local improvement assessment books the words, “See Tax Apportionment Book”.

(2) For each case in which the county clerk fails to do so, the county clerk shall be subject to a penalty of twenty-five dollars ($25.00).

(c) (1) (A) At any time before the expiration of the period for redemption of the land and upon paying to the proper officer the sum necessary to redeem the portion of land claimed by the person, any person interested in the land, either as the purchaser at the sale for general or local improvement taxes or claiming the remaining portion of the land, or any part of the land, may file suit in the circuit court to review the justness of the apportionment made by the county assessor.

(B) If the plaintiff prevails in his or her suit, the circuit court shall make a decree charging the land of the defendant with the excess of taxes paid by the plaintiff, which charge shall be the first lien on the land.

(2) (A) If the first redemption is made less than three (3) months before the expiration of the period of redemption, a remaining party interested in the land shall have a period of three (3) months from the time of the redemption in which to bring the suit provided for in this section.

(B) However, the three-month period shall not extend their time for redeeming.

(d) (1) The assessing officers of any improvement district may make a reassessment of the benefits annually.

(2) In any such reassessment the assessing officers may correct defective descriptions.

(3) (A) When a tract of land has been assessed as a whole, the tract may be divided according to its ownership at the time of the reassessment.

(B) This reassessment shall be made, advertised, and equalized in the same manner, and only subject to attack within the same period of time, as the original assessment of benefits.

§ 26-37-309 – Uncertified sales to state.

(a) Any land sold to the state for the nonpayment of taxes since the year 1908 or thereafter, which sale has never been certified to the Commissioner of State Lands, may be redeemed by the person, firm, or corporation holding the lands under color of title by filing with the Commissioner of State Lands a certificate from the county clerk of the county in which the lands are situated, showing the sale of the land, the amount of taxes, penalty, and cost due thereon, if any, and the payment thereof and making a sworn statement in writing that he or she is the holder of the lands as aforesaid and entitled to redeem them.

(b) Upon compliance with subsection (a) of this section, the Commissioner of State Lands shall issue to the person, firm, or corporation a quitclaim deed to the land, conveying to the person, firm, or corporation, as the case may be, all claim, right, and title the state acquired by the sale. The Commissioner of State Lands shall make a record of the sale and of the issuance of the deed in a book kept by him or her for that purpose, showing the sale to the state, the date of the deed, to whom issued, and the description of the lands. The Commissioner of State Lands shall file and preserve all of the original papers in connection with the redemption in his or her office. The papers and record shall be open at all times to public inspection.

§ 26-37-310 – Procedure for redeeming land certified to state.

(a) All lands or town and city lots sold to the state under any decree or other proceedings had under the provisions of an act entitled “An act to enforce the payment of overdue taxes,” Acts 1881, No. 39, approved March 12, 1881 [repealed], and now owned by the state and all lands or town and city lots forfeited and sold to the state for nonpayment of taxes and certified to the Commissioner of State Lands which have not been sold or otherwise disposed of by the state, or which may hereafter be sold and forfeited to the state, and certified as aforesaid, may, until disposed of by the state, be redeemed by the person owning the land or lot at the time of forfeiture, or by his or her heirs or assigns, in the manner provided by subsections (b), (c), and (d) of this section.

(b) Any person, or his or her agent or attorney, desiring to redeem any land or town or city lots under the provisions of this section shall first pay to the Treasurer of State an amount or sum of money equal to the taxes for which the land or town or city lots desired to be redeemed were sold, together with penalties and costs and all expenses paid by the state in acquiring title to the land or town or city lots under such forfeiture for taxes and all state and county taxes that would have subsequently accrued thereon had they remained on the tax books subject to taxation.

(c) The Commissioner of State Lands, upon application by any person desiring to redeem any lands or town or city lots under this section, shall furnish the person a statement, showing the amount of money that will be required to be paid to the Treasurer of State under subsection (b) of this section for the redemption of the lands or town or city lots sought to be redeemed.

(d) Before any person shall be permitted to redeem any lands or town or city lots mentioned in subsection (a) of this section, the person, or his or her agent or attorney, shall present and file with the Commissioner of State Lands a verified petition stating that they, or the parties under whom they hold, owned the lands or town or city lots desired to be redeemed at the time they were forfeited for taxes. They shall also file with the petition a receipt, in duplicate, from the Treasurer of State showing the payment of the amount of money necessary to redeem the lands or town or city lots sought to be redeemed as required by subsection (b) of this section.

(e) The Commissioner of State Lands may require other evidence than the petition to establish the facts therein set forth, and the petitioner may take proof by affidavit or otherwise as the Commissioner of State Lands may direct.

(f) If the Commissioner of State Lands finds the facts set forth in the petition to be true and that the amount of money necessary to redeem the lands sought to be redeemed has been paid to the Treasurer of State as required by subsection (b) of this section, he or she shall, by deed of release and quitclaim under his or her hand and official seal, convey to the person redeeming the lands or town or city lots all of the right, title, and interest of the state in and to the lands or town or city lots acquired under any forfeiture, sale, or condemnation for taxes. For this deed, the Commissioner of State Lands shall receive one dollar ($1.00), to be paid by the party applying to redeem the lands or lots.

(g) The Commissioner of State Lands shall file with the Auditor of State one (1) of the receipts executed by the Treasurer of State and presented with the petition required by subsection (d) of this section and shall keep the other receipt on file in his or her office. The Commissioner of State Lands shall forward a copy of the deed executed by him or her under subsection (f) of this section to the county clerk of the county in which the land or lot conveyed by the deed is situated.

(h) After the reception of the deed of the Commissioner of State Lands, the county clerk shall extend on the tax book against the land or lot the taxes other than state and county for the years that the taxes have not been paid since the sale of the land or lot to the state, and these taxes shall be charged and collected as other taxes.

(i) The proceeds of all redemptions of forfeited lands which may hereafter be made under subsections (a)-(e) of this section shall be divided equally between the county where the lands are situated and the state, and paid over in the manner as required and provided in this section.

§ 26-37-311 – Proceedings to redeem prior to sale by state.

(a) At any time before the lands referred to in this section have been sold by the state, the owners thereof may present their petition to the Commissioner of State Lands, setting forth the evidence of their title, or of those under whom they claim, to the lands, at the time of the sale of the lands to the state as stated in this section. The petition shall set forth the evidence of the taxes having been paid on the lands before such sale to the state, for the years for the alleged nonpayment of which taxes the lands were sold to the state under any proceedings or decrees rendered under laws to enforce the payment of overdue taxes, and the facts set forth shall be sworn to by the petitioner and such oath shall be attested by the clerk of the circuit court of the county, or some notary public of the county and state in which such petitioner resides, or before the Commissioner of State Lands.

(b) The Commissioner of State Lands may require other evidence than the petition to establish the facts therein set forth, and the petitioner may take proof by affidavit or otherwise as the Commissioner of State Lands may prescribe.

(c) If the Commissioner of State Lands finds the facts set forth in the petition to be true and that the taxes on the lands had been paid by the present owners of the lands, or by those under whom they claim the lands, for the years they were sold to the state, and before they were sold to the state, he or she shall, by deed of release and quitclaim under his or her hand and official seal, convey to the owner of the lands all of the rights, title, and interest of the state in and to the lands acquired under any sale or other proceedings under provisions of an act to enforce the payment of overdue taxes, Acts 1881, No. 39, approved March 12, 1881 [repealed]. A copy of the deed shall also be sent by the Commissioner of State Lands to the county clerk of the county.

(d) After the reception of the deed from the Commissioner of State Lands to the county clerk, the county clerk shall extend on the tax books against the lands the taxes for the years that the taxes have not been paid since the erroneous sale of the lands to the state under the overdue tax law. The taxes that have not been paid on the lands since the sale to the state shall be charged and collected as in other cases of lands of the state where the Commissioner of State Lands has officially advised the county clerk they have become subject to taxation.

§ 26-37-312 – Reassessment of unimproved land in municipality.

(a) When an acreage tract of unimproved land, that is, land with no residence or other building on it, located in any incorporated municipality is in default to this state for nonpayment of taxes and when the owner of the acreage tract of unimproved land applies to the county assessor of the county where the acreage tract of unimproved land is located for reassessment, it shall be the duty of the county assessor to determine what would have been a fair assessment for the year for which the acreage tract of unimproved land forfeited.

(b) (1) In determining the amount at which the acreage tract of unimproved land should have been assessed, the county assessor should take into consideration how the acreage tract of unimproved land lies.

(2) If the value of the acreage tract of unimproved land is being considered as to its probability or possibility of being platted and sold off in lots or blocks, then due allowance should be made for the land that will be required for streets and alleys.

(3) In arriving at the valuation for reassessment purposes on the acreage tract of unimproved land, the county assessor shall take into consideration the assessed value of platted vacant lots in adjoining or nearby platted subdivisions.

(4) If the property that is platted into lots is served with water, lights, gas, and telephone lines, when there is no improvement district tax on the platted lots for those utility services, then that also should be taken into consideration.

(5) When compared with platted lots, if the streets serving the lots are paved and the paving tax is paid out, or nearly paid out, that, likewise, should be taken into consideration in determining the amount at which the acreage tract of unimproved land should have been assessed.

(c) (1) (A) If the county assessor finds that the acreage tract of unimproved land was valued on county assessor’s records too high at the time it forfeited to the state, the county assessor shall make a written report to that effect to the Commissioner of State Lands and state what a fair and equitable assessed value should have been.

(B) It shall then be the duty of the Commissioner of State Lands to make reduction in the amount of taxes in accordance with the report of the county assessor.

(2) Any interested landowner may appeal to the circuit court for review of the findings of the county assessor.

(d) (1) If reduction in the amount of taxes against the acreage tract of unimproved land is made by the Commissioner of State Lands on the report of the county assessor or upon finding of the circuit court upon appeal from the county assessor’s findings, then the Commissioner of State Lands shall allow the landowner to redeem the acreage tract of unimproved land or sell the acreage tract of unimproved land as provided by law, based on the corrected amount of taxes due.

(2) When the acreage tract of unimproved land, at the time it forfeited to the state for taxes, was assessed as one (1) tract but when it is now owned by two (2) or more owners, on petition to the Commissioner of State Lands of one (1) or more of the landowners, as shown by certificate of abstractor, the Commissioner of State Lands shall prorate the proportionate part of the reassessment against the respective parts of the acreage tract of unimproved land and the Commissioner of State Lands shall determine the amount of delinquent taxes to be charged against each part of the acreage tract of unimproved land and mark his or her records accordingly.

(3) Each part of the acreage tract of unimproved land may then be redeemed by the owner, the amount necessary to redeem being based on the corrected assessment and apportionment.

(4) If any portion of the acreage tract of unimproved land remains unredeemed for a period of ninety (90) days after the apportionment is made, the Commissioner of State Lands may then sell any portion of the acreage tract of unimproved land as remains unredeemed, or may sell the portion prior to the expiration of the ninety-day period with the consent of the owner.

§ 26-37-313 – Reassessment of parcels of land upon depreciation since forfeiture.

(a) (1) Town and city lots and blocks and acreage tracts, lots, blocks, divisions, and subdivisions that have been platted and sold as being outside of the corporate limits of towns and cities, and rural lots and parcels of land now, or which may hereafter be, forfeited to the state for nonpayment of taxes due thereon that have depreciated in value since forfeiture may be reassessed at their present value by the county assessor of the county in which the lands are located, upon application being made in writing by the application to redeem or purchase them, setting forth the reasons for the reassessment. No application shall contain more than five (5) descriptive calls. Before any such reassessment shall be valid, it shall be presented to the county judge and the chief county school officer of the county in which the lands are located and approved by them in writing and made a matter of record in the county by the county clerk.

(2) The fee of the county assessor shall be one dollar ($1.00) for each application. The fee shall be paid to the county treasurer and credited by him or her to the county general revenue fund. The fee of the county clerk shall be the regular fee allowed by law and shall be paid by the applicant seeking reassessment.

(b) (1) If the county assessor deems the assessment for which parcels of land were forfeited to be too high, he or she shall prepare a certificate stating that a reassessment has been made under this section and shall state, under oath, the cause for the depreciation in the value of the lots or parcels of land.

(2) The county assessor, the county judge, and the chief county school officer are prohibited from making any such reassessment as set out in this section except for the following causes:

(A) Burned buildings not replaced and on which the applicant did not collect insurance;

(B) Buildings removed and from which the applicant received no benefit;

(C) Erosion;

(D) Damage by flood;

(E) Damage by tornado;

(F) Removal of timber from which the applicant received no benefit; or

(G) Any act of God.

(3) When the reassessment has been made, a complete record thereof, including a certified copy of the application, the reassessment, and the court order, shall be forwarded to the Commissioner of State Lands, who shall, upon its receipt, enter it upon a record to be kept by him or her in his or her office for that purpose, and he or she shall issue redemption deeds or sale deeds for forfeited lands in the manner and form provided by law, based upon the reassessment value.

§ 26-37-314 – Sale of tax-delinquent severed mineral interests prohibited.

(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 Lands.

(2) The Commissioner of State Lands shall so notify the owner of record by certified mail at his or her last known address.

(3) (A) Except as provided in subsection (b) of this section, the Commissioner of State Lands shall not sell the severed mineral interests but shall retain the severed mineral interests indefinitely for redemption.

(B) However, the severed mineral interests may be leased by the Commissioner of State Lands if he or she determines that a lease is in the best interest of the state.

(C) All benefits, including royalty and leasehold payments, accruing after title vests in the state and before redemption shall be payable to the Commissioner of State Lands.

(D) Upon receipt of any such benefits, the Commissioner of State Lands shall deposit the funds into financial institutions in this state.

(4) (A) The tax-delinquent severed mineral interests may be redeemed at any time in the manner prescribed for the redemption of tax-delinquent real property.

(B) However, upon redemption the owner shall not be entitled to any payments received by the Commissioner of State Lands before redemption.

(5) All funds derived from redemption shall be held in escrow by the Commissioner of State Lands for one (1) year, at which time they shall be distributed the same as funds derived from the redemption of real property.

(b) (1) After the expiration of the redemption period prescribed by this chapter, the Commissioner of State Lands shall sell the severed mineral interests to the surface owners if the surface owners opt to purchase the tax-delinquent severed mineral interests.

(2) The surface owner purchasing severed mineral interests under subdivision (b)(1) of this section shall be allowed to purchase the severed mineral interests for an amount equal to the delinquent taxes and shall not be required to pay any interest or penalties if the surface owner was not the owner of the severed mineral interests at the time the taxes became delinquent.

(c) All benefits, including royalty and leasehold payments, payable to the Commissioner of State Lands pursuant to this section are not subject to the provisions of § 18-28-201 et seq. and § 18-28-401 et seq.

(d) The provisions of this section shall be applicable to all tax-delinquent severed mineral interests currently forfeited to the state and certified to the Commissioner of State Lands as well as to all tax-delinquent severed mineral interests forfeited to the state in the future.

(e) (1) No deed issued under this section shall be void or voidable on the ground that the assessment of the property taxes on the severed mineral interests was not subjoined to the assessment of the property taxes on the surface realty.

(2) This subsection shall be retroactive to all certifications of delinquent severed mineral interests in the records of the office of the Commissioner of State Lands.

§ 26-37-315 – Redemption of homestead by taxpayer.

(a) As used in this section, “homestead” means the same as defined in § 26-26-1122.

(b) If a taxpayer did not receive actual notice of the sale of his or her homestead by the Commissioner of State Lands or his or her designee by personal service of process at least sixty (60) days before the date of the sale, then the taxpayer may redeem the tax-delinquent land by tendering all taxes, penalties, interests, and costs within thirty (30) days after the date of the sale.

§ 26-37-316 – Notice requirement.

(a) As used in this section, “homestead” means the same as defined in § 26-26-1122.

(b) When a homestead is certified to the Commissioner of State Lands, the county collector shall provide notice to the Commissioner of State Lands that the tax-delinquent land is a homestead.

REMEMBER: The law often changes. These codes may not be the most recent version. 

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Published on: July 01, 2015

 Last updated: October 24, 2016 at 16:53 pm

 

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