Ark. Code Ann. § 26-37-101 – Transfer of tax-delinquent lands.
Ark. Code Ann. § 26-37-101 – Transfer of tax-delinquent lands. (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