reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 2 - SALE OF TAX-DELINQUENT LANDS (§§ 26-37-201 — 26-37-214) › Section 26-37-204 - Sales set aside

(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 the Commissioner of State Lands determines that a sale shall be set aside, the purchaser may be entitled to reimbursement of moneys paid to the Commissioner of State Lands.
(c)
In cases where sales may be set aside by the Commissioner of State Lands or by legal action by the record owner or the heirs or assigns of the record owner, the record owner or the heirs or assigns of the record owner shall pay all back taxes, penalties, interest, and costs charged against the land.
(d)
If the Commissioner of State Lands determines that the owner and all interested parties did not receive the required notice of sale and right to redeem, the Commissioner of State Lands shall:
(1)
Set aside the sale; or
(2)
Notify the owner and interested parties of the reasons why the Commissioner of State Lands does not believe the sale should be set aside.
(e)
As used in this section, "interested party" means the same as in §
26-37-301
.
(f)
The Commissioner of State Lands shall not be liable for any monetary damages to any owner, interested party, or purchaser of tax-delinquent land for any action taken or any omission of action related to the sale of tax-delinquent land.
(g)
An owner or interested party shall tender cash or certified funds, including without limitation a money order, cashier's check, or certified bank check equal to the amount of all taxes, penalties, interest, and costs charged against the tax-delinquent land:
(1)
Into the registry of the court before filing a complaint, counterclaim, cross-claim, third-party complaint, or any other pleading to set aside a sale of the tax-delinquent land; or
(2)
With the Commissioner of State Lands upon request by the Commissioner of State Lands before asking the Commissioner of State Lands to set aside a sale of the tax-delinquent land.
Amended by Act 2015, No. 1230,§ 1, eff. 7/22/2015.
Amended by Act 2013, No. 574,§ 1, eff. 8/16/2013.
Acts 1983, No. 626, § 5; A.S.A. 1947, § 84-1130; Acts 1991, No. 1080, § 2; 2007, No. 706, § 3; 2011, No. 862, § 3.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 2 - SALE OF TAX-DELINQUENT LANDS (§§ 26-37-201 — 26-37-214) › Section 26-37-206 - Void sales

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 by the officer having the money in charge, on the order of the county court that the land was erroneously returned delinquent and sold for taxes.
Acts 1883, No. 114, § 210, p. 199; C. & M. Dig., § 10181; Pope's Dig., § 13964; A.S.A. 1947, § 84-1116.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 2 - SALE OF TAX-DELINQUENT LANDS (§§ 26-37-201 — 26-37-214) › Section 26-37-207 - Invalid donation by state

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, in addition to all other available remedies, to a lien upon the lands for the amount of the taxes, penalty, and costs for which the lands were originally forfeited and sold, plus all taxes on the lands which have subsequently been paid by the purchaser, his or her heirs, successors, and assigns, together with all taxes and improvement district assessments which may have been paid on the lands following the donation, with interest on the amount paid for the lands and on the taxes and assessments from the respective dates of payment until repaid at the rate of six percent (6%) per annum. The court rendering judgment or decree against the validity of the donation shall declare and enforce the lien.
Acts 1939, No. 269, § 1; A.S.A. 1947, § 84-1119.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 2 - SALE OF TAX-DELINQUENT LANDS (§§ 26-37-201 — 26-37-214) › Section 26-37-208 - Wrong name in tax book

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 which the land or lot is sold are due and unpaid at the time of the sale.
Acts 1883, No. 114, § 153, p. 199; C. & M. Dig., § 10118; Pope's Dig., § 13882; A.S.A. 1947, § 84-1120.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 2 - SALE OF TAX-DELINQUENT LANDS (§§ 26-37-201 — 26-37-214) › Section 26-37-209 - Compensation for improvements

(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 established in §
26-37-203
, except for:
(A)
The cost of repairs necessary to prevent deterioration of any improvements on the land or town lot or city lot; or
(B)
The cost necessary to comply with any state, county, or city code requirements.
(2)
The compensation allowed under subdivision (a)(1) of this section shall be a charge upon the land.
(b)
For an improvement made after the expiration of the time frame established in §
26-37-203
, the purchaser under this chapter shall be allowed the full cash value of the improvement, and the allowance shall be a charge upon the land.
Amended by Act 2013, No. 556,§ 1, eff. 4/2/2013.
Acts 1883, No. 114, § 155, p. 199; C. & M. Dig., § 10120; Pope's Dig., § 13884; A.S.A. 1947, § 84-1121; Acts 2003, No. 1215, § 3; 2005, No. 1231, § 5; 2007, No. 1036, § 4.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 2 - SALE OF TAX-DELINQUENT LANDS (§§ 26-37-201 — 26-37-214) › Section 26-37-210 - Sale of timber, oil, gas, or mineral rights

(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 sale of tax-delinquent land.
(b)
Any timber right, oil right, gas right, or mineral right forfeited and certified to the Commissioner of State Lands is subject to disposition as provided in this chapter.
Acts 1929, No. 129, § 5; Pope's Dig., § 8633; A.S.A. 1947, § 84-1122; Acts 2007, No. 827, § 211.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 2 - SALE OF TAX-DELINQUENT LANDS (§§ 26-37-201 — 26-37-214) › Section 26-37-211 - Purchaser of timber rights

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.
Acts 1905, No. 303, § 4, p. 738; C. & M. Dig., § 10095; Pope's Dig., § 13858; A.S.A. 1947, § 84-1123.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 2 - SALE OF TAX-DELINQUENT LANDS (§§ 26-37-201 — 26-37-214) › Section 26-37-212 - Dedication of land as public park

(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 against the land, upon a showing that title to the land is dedicated to the city as a public park and the city has approved the dedication, the Commissioner of State Lands and the proper county officials of the county where the land lies shall cancel any delinquent general taxes.
(b)
If the city fails or refuses to approve a dedication of land for park purposes within one (1) year of receiving notice of the dedication, the land shall revert to the owner of the land or the owner's heirs, successors, and assigns.
Amended by Act 2015, No. 916,§ 1, eff. 7/22/2015.
Acts 1941, No. 437, § 1, A.S.A. 1947, § 84-1124; Acts 2007, No. 827, § 212.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 2 - SALE OF TAX-DELINQUENT LANDS (§§ 26-37-201 — 26-37-214) › Section 26-37-213 - Record of lands forfeited

(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 record shall be open to the inspection of anyone.
Acts 1987, No. 814, § 4.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 2 - SALE OF TAX-DELINQUENT LANDS (§§ 26-37-201 — 26-37-214) › Section 26-37-214 - Limitation on liability

(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 property.
(2)
Subdivision (a)(1) of this section applies whether or not the sale is found to be invalid or void as a result of error by the Commissioner of State Lands or the county.
(b)
The Commissioner of State Lands is immune from liability for damages, costs, fees, and compensation arising from work undertaken by a town or city to correct, remove, or abate a condition concerning tax-delinquent real property certified to the Commissioner of State Lands that violates local codes or ordinances.
Amended by Act 2015, No. 1228,§ 1, eff. 7/22/2015.
Acts 2003, No. 1215, § 4.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 3 - REDEMPTION OF REALTY TO BE SOLD FOR TAXES (§§ 26-37-301 — 26-37-317) › Section 26-37-302 - Payment required

(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 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 16 in the year of delinquency.
(c)
Payment to redeem a tax-delinquent parcel under this section shall be made by cash or certified funds, including without limitation a credit card, debit card, electronic check, escrow check, money order, cashier's check, or certified bank check if the redemption occurs:
(1)
Within thirty (30) days before the date of the scheduled tax-delinquent property auction; or
(2)
Within thirty (30) days before the sale date of the tax-delinquent parcel under bid in an unsold-property auction.
(d)
The Commissioner of State Lands may approve additional forms of payment by promulgation of rule.
Amended by Act 2023, No. 241,§ 2, eff. 3/9/2023.
Amended by Act 2019, No. 762,§ 2, eff. 7/24/2019.
Amended by Act 2017, No. 152,§ 2, eff. 8/1/2017.
Amended by Act 2013, No. 574,§ 2, eff. 8/16/2013.
Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5; 2011, No. 864, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 3 - REDEMPTION OF REALTY TO BE SOLD FOR TAXES (§§ 26-37-301 — 26-37-317) › Section 26-37-303 - Redemption deed

(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.
(b)
A redemption deed shall:
(1)
Serve as proof that payment under §
26-37-302
has been received by the Commissioner of State Lands; and
(2)
Not convey or change the legal ownership to the parcel redeemed.
(c)
The fee for the redemption deed and the fee for recording the deed shall be borne by the owner or redeemer.
Amended by Act 2023, No. 172,§ 13, eff. 8/1/2023.
Amended by Act 2023, No. 172,§ 12, eff. 8/1/2023.
Amended by Act 2021, No. 584,§ 4, eff. 7/28/2021.
Amended by Act 2019, No. 762,§ 3, eff. 7/24/2019.
Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 3 - REDEMPTION OF REALTY TO BE SOLD FOR TAXES (§§ 26-37-301 — 26-37-317) › Section 26-37-305 - Rights of persons under a mental incapacity, minors, and members of the United States Armed Forces

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 from active duty with the United States Armed Forces during time of war.
Amended by Act 2015, No. 1226,§ 2, eff. 7/22/2015.
Acts 1883, No. 114, § 136, p. 199; C. & M. Dig., § 10096; Acts 1923, No. 302, § 1; Pope's Dig., § 13860; Acts 1967, No. 428, § 1; A.S.A. 1947, § 84-1201; Acts 2005, No. 1994, § 170.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 3 - REDEMPTION OF REALTY TO BE SOLD FOR TAXES (§§ 26-37-301 — 26-37-317) › Section 26-37-306 - [Repealed]

Repealed by Act 2015, No. 1229,§ 2, eff. 7/22/2015.
Acts 1877, No. 34, §§ 1-6, p. 29; 1879, No. 59, § 10, p. 70; C. & M. Dig., §§ 6696-6701; Pope's Dig., §§ 8666-8671; A.S.A. 1947, No. §§ 84-1211 -- 84-1216.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 3 - REDEMPTION OF REALTY TO BE SOLD FOR TAXES (§§ 26-37-301 — 26-37-317) › Section 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.
Acts 1883, No. 114, § 142, p. 199; C. & M. Dig., § 10103; Pope's Dig., § 13867; A.S.A. 1947, § 84-1208.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 3 - REDEMPTION OF REALTY TO BE SOLD FOR TAXES (§§ 26-37-301 — 26-37-317) › Section 26-37-308 - [Repealed]

Repealed by Act 2015, No. 1229,§ 3, eff. 7/22/2015.
Acts 1925, No. 359, § 1; Pope's Dig., § 13897; A.S.A. 1947, § 84-1209.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 3 - REDEMPTION OF REALTY TO BE SOLD FOR TAXES (§§ 26-37-301 — 26-37-317) › Section 26-37-309 - [Repealed]

Repealed by Act 2015, No. 1229,§ 3, eff. 7/22/2015.
Acts 1919, No. 142, §§ 2, 3; C. & M. Dig., §§ 10106, 10107; Pope's Dig., §§ 8758, 8759, 13870, 13871; A.S.A. 1947, §§ 84-1217, 84-1218.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 3 - REDEMPTION OF REALTY TO BE SOLD FOR TAXES (§§ 26-37-301 — 26-37-317) › Section 26-37-311 - [Repealed]

Repealed by Act 2015, No. 1229,§ 4, eff. 7/22/2015.
Acts 1887, No. 13, §§ 1-4, p. 13; C. & M. Dig., §§ 6749-6752; Pope's Dig., §§ 8680-8683; A.S.A. 1947, §§ 84-1228 -- 84-1231.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 3 - REDEMPTION OF REALTY TO BE SOLD FOR TAXES (§§ 26-37-301 — 26-37-317) › Section 26-37-312 - [Repealed]

Repealed by Act 2015, No. 1229,§ 4, eff. 7/22/2015.
Acts 1941, No. 437, § 2; A.S.A. 1947, § 84-1232.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 3 - REDEMPTION OF REALTY TO BE SOLD FOR TAXES (§§ 26-37-301 — 26-37-317) › Section 26-37-313 - [Repealed]

Repealed by Act 2023, No. 172,§ 15, eff. 8/1/2023.
Acts 1939, No. 282, §§ 1, 2; 1943, No. 282, §§ 1-3; A.S.A. 1947, §§ 84-1233, 84-1234.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 3 - REDEMPTION OF REALTY TO BE SOLD FOR TAXES (§§ 26-37-301 — 26-37-317) › Section 26-37-315 - Redemption of homestead by taxpayer - Definition

(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 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 owner of a homestead may redeem the tax-delinquent land by tendering all taxes, penalties, interests, and costs within ten (10) days, excluding Saturdays, Sundays, and legal holidays, after the date of the sale.
Amended by Act 2015, No. 1225,§ 2, eff. 7/22/2015.
Acts 2003, No. 1376, § 1; 2007, No. 827, § 214.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 3 - REDEMPTION OF REALTY TO BE SOLD FOR TAXES (§§ 26-37-301 — 26-37-317) › Section 26-37-316 - Notice requirement - Definition

(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 Commissioner of State Lands, the county collector shall provide notice to the Commissioner of State Lands that the tax-delinquent land is a homestead.
Amended by Act 2015, No. 1225,§ 3, eff. 7/22/2015.
Acts 2003, No. 1376, § 3; 2007, No. 827, § 215.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 3 - REDEMPTION OF REALTY TO BE SOLD FOR TAXES (§§ 26-37-301 — 26-37-317) › Section 26-37-317 - Dishonored payment instruments - Penalty - Definition

(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 State Lands may cancel, set aside, and hold for naught a redemption deed or sale deed he or she issued for a tax-delinquent parcel if:
(1)
The payment instrument tendered to and accepted by the Commissioner of State Lands in payment of the redemption amount or purchase price of a tax-delinquent parcel is refused by the drawee because of insufficient funds, insufficient credit, or lack of an account;
(2)
The maker or drawer stops payment on the payment instrument tendered to and accepted by the Commissioner of State Lands in payment of the redemption amount or purchase price of a tax-delinquent parcel; or
(3)
The payment instrument tendered to and accepted by the Commissioner of State Lands in payment of the redemption amount or purchase price of a tax-delinquent parcel is otherwise dishonored.
(c)
Upon the failure or dishonor of a payment instrument tendered to and accepted by the Commissioner of State Lands in payment of the redemption amount or purchase price of a tax-delinquent parcel, the Commissioner of State Lands may:
(1)
(A)
Issue a cancellation deed cancelling and setting aside the redemption deed or sale deed.
(B)
The Commissioner of State Lands shall:
(i)
File any cancellation deed issued under subdivision (c)(1)(A) of this section for record in the county in which the parcel is located; and
(ii)
Pay the expense for filing a cancellation deed under subdivision (c)(1)(B)(i) of this section from the maintenance fund of the office of the Commissioner of State Lands; and
(2)
Impose a penalty against the maker or drawer of the payment instrument in an amount equal to the greater of ten percent (10%) of the face value of the payment instrument or twenty dollars ($20.00).
Added by Act 2023, No. 173,§ 1, eff. 8/1/2023.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 38 - CONFIRMATION OF TAX SALES (§§ 26-38-101 — 26-38-209) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-38-101 — 26-38-124) › Section 26-38-101 - Uncertified sales to state prior to 1970 canceled

(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. The state releases all of its right, title, or interest in and to:
(1)
All lands sold to the state for nonpayment of taxes for the year 1970 and all years prior thereto, to which lands the Commissioner of State Lands has executed deeds in favor of the grantees in such deeds, their heirs, successors, and assigns; and
(2)
All such lands as have not been disposed of by the Commissioner of State Lands as aforesaid, but which lands have been placed back on the tax books of the counties wherein the lands lie, and the taxes have been paid thereon for more than seven (7) years since they were sold to the state.
(b)
The provisions of this section apply whether or not the lands were ever certified to the county clerk and whether or not the lands were certified by the county clerk to the Commissioner of State Lands.
Acts 1963, No. 126, § 1; A.S.A. 1947, § 84-1336; Acts 1997, No. 502, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 38 - CONFIRMATION OF TAX SALES (§§ 26-38-101 — 26-38-209) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-38-101 — 26-38-124) › Section 26-38-102 - Uncertified sales to state prior to 1908 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, and the state shall not have or assert any claim, right, or title to the lands, or any part thereof.
Acts 1919, No. 142, § 1; C. & M. Dig., § 10105; Pope's Dig., §§ 8757, 13869; A.S.A. 1947, § 84-1333.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 38 - CONFIRMATION OF TAX SALES (§§ 26-38-101 — 26-38-209) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-38-101 — 26-38-124) › Section 26-38-103 - Release of overdue tax lands sold to state under Acts 1881, No. 39

(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 Commissioner of State Lands has executed deeds of donation, deeds of sale, or deeds of relinquishment, the state does release its title in favor of the grantees in these deeds, their heirs, successors, and assigns forever. As to all these lands that have not been disposed of by the Commissioner of State Lands as indicated but which have been placed back upon the tax books of the counties wherein the lands lie, and the taxes have been paid thereon for more than seven (7) years since they were sold to the state under the provisions of these acts, the state does release all of its title. These provisions apply whether the lands were certified by the commissioner of the court to the county clerk of the county, as required by these acts, or not, and also to apply whether the lands were certified by the county clerk to the Office of the Commissioner of State Lands, or not.
(b)
Any person, firm, or corporation owning or claiming any of these lands may obtain evidence of his or her title thereto having been quieted under the provisions of this section by presenting to the Commissioner of State Lands a certificate under the hand and seal of the county clerk of the county wherein the lands lie, showing that he or she or his or her grantors, direct or by mesne conveyances, have paid the taxes on the lands for the number of years stated since sold to the State of Arkansas under the provisions of these acts of the General Assembly, accompanied by the affidavit of the claimant or his or her agent, showing that he or she is the present owner or claimant and has not sold or conveyed the lands to any other person, firm, or corporation. The certificate and affidavit being filed in the office of the Commissioner of State Lands, the Commissioner of State Lands shall execute a deed of relinquishment of all of the right, title, and interest of the state acquired under these acts to the claimant, or his or her successors and assigns, forever, upon the payment of a deed fee of one dollar ($1.00).
Acts 1941, No. 408, §§ 1, 2; A.S.A. 1947, §§ 84-1334, 84-1335.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 38 - CONFIRMATION OF TAX SALES (§§ 26-38-101 — 26-38-209) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-38-101 — 26-38-124) › Section 26-38-104 - Execution of duplicate tax deeds

(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 fully satisfied from the evidence of the existence and loss of the original deed, the county clerk shall, on written application for that purpose, proceed to make, execute, and deliver, to or in the name of the original grantee, a good and sufficient deed of conveyance for any such tract of land or lot.
(B)
The deed shall be good and valid in law to all intents and purposes as if the original had not been mislaid, lost, or destroyed.
(b)
The county clerks shall receive the sum of one dollar ($1.00) as their fee for the execution of each duplicate deed, as provided in this section, from the person applying therefor.
Acts 1921, No. 112, §§ 1, 2; Pope's Dig., §§ 1654, 1655; A.S.A. 1947, §§ 84-1307, 84-1308.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 38 - CONFIRMATION OF TAX SALES (§§ 26-38-101 — 26-38-209) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-38-101 — 26-38-124) › Section 26-38-105 - Reissuance of deed to show tracts sold separately

(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 from the records of his or her office that the several tracts of land contained in the deed were sold separately, the county clerk shall file the void deed in his or her office and cancel it. The county clerk shall thereupon execute in lieu thereof a deed for the tracts of land, reciting the execution of the former deed, and the date thereof, the error therein, that each tract was sold separately, and the amount for which the land was sold, and, in all other respects, conform to the requirement of law.
(b)
The deed when executed, as provided in subsection (a) of this section, shall relate back to the void deed and have the same force and effect, both in law and equity, as if executed on the same day.
Acts 1883, No. 16, §§ 1, 2, p. 14; C. & M. Dig., §§ 10121, 10122; Pope's Dig., §§ 13885, 13886; A.S.A. 1947, §§ 84-1309, 84-1310.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 38 - CONFIRMATION OF TAX SALES (§§ 26-38-101 — 26-38-209) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-38-101 — 26-38-124) › Section 26-38-106 - Record of deeds made by county clerk

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 purchaser;
(3)
A brief description of the land or lot, or part thereof, sold;
(4)
The quantity sold;
(5)
The name of the grantee in the deed; and
(6)
The date of the execution.
Acts 1883, No. 114, § 150, p. 199, C. & M. Dig., § 10115; Pope's Dig., § 13879; A.S.A. 1947, § 84-1311.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 38 - CONFIRMATION OF TAX SALES (§§ 26-38-101 — 26-38-209) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-38-101 — 26-38-124) › Section 26-38-107 - Title claims adverse to tax title deeds

(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 the deed, or that the taxes had been paid before the sale, that the property had been redeemed from the sale, according to the provisions of this act, and that such redemption was had or made for the use and benefit of persons having the right of redemption under the laws of this state; or that there had been an entire omission to list or assess the property, to levy taxes, to give notice of the sale, or to sell the property.
(b)
No person shall be permitted to question the title acquired by a deed of the county clerk without first showing that he or she, or the person under whom he or she claims title to the property, had title thereto, at the time of the sale, or that title was obtained from the United States, or this state, after the sale, and that all taxes due upon the property have been paid by such person, or the person under whom he or she claims title as aforesaid.
(c)
In any case where a person had paid his or her taxes, and through mistake, or otherwise, by the county collector, the land upon which the taxes were paid was afterward sold, the deed of the county clerk shall not convey the title.
(d)
In all cases where the owner of lands sold for taxes shall resist the validity of a tax title, the owner may prove fraud committed by the officer selling the land or in the purchaser to defeat the sale, and if fraud is so established, the sale and title shall be void.
Acts 1883, No. 114, § 146, p. 199; C. & M. Dig., § 10110; Pope's Dig., § 13874; A.S.A. 1947, § 84-1313.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 38 - CONFIRMATION OF TAX SALES (§§ 26-38-101 — 26-38-209) › Subchapter 2 - TITLE TO FORFEITED LANDS (§§ 26-38-201 — 26-38-209) › Section 26-38-201 - Suit to confirm title to land in state

(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 circuit court of the county where the real property lies, requesting that the title to the real property be confirmed and quieted in the State of Arkansas in care of the Commissioner of State Lands, or in the purchaser, donee, or redemptor of the real property in fee simple.
(b)
(1)
A suit to confirm title in the State of Arkansas or in a purchaser, donee, or redemptor may be filed at any time after the conveyance by certification.
(2)
The state may elect to file a suit for confirmation after conveyance from the state to a purchaser, donee, or redemptor.
(3)
If a suit for confirmation is filed after a conveyance from the state, the decree of confirmation inures to the benefit of the purchaser, donee, or redemptor of the real property.
Amended by Act 2013, No. 1135,§ 6, eff. 8/16/2013.
Acts 1993, No. 646, § 1; 2011, No. 1133, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 38 - CONFIRMATION OF TAX SALES (§§ 26-38-101 — 26-38-209) › Subchapter 2 - TITLE TO FORFEITED LANDS (§§ 26-38-201 — 26-38-209) › Section 26-38-202 - Complaint

(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 circuit court of the county in which the forfeited real property is situated a complaint requesting that title be quieted and confirmed to the real property described in the complaint.
(b)
(1)
If the Commissioner of State Lands is the plaintiff, the Commissioner of State Lands shall attach to the complaint his or her certified list describing the real property and containing the years and the amounts for which the real property was forfeited.
(2)
A purchaser, donee, or redemptor of real property from the state or the grantee of a purchaser, donee, or redemptor of the real property from the state shall attach to the complaint a copy of the limited warranty deed or other documentation evidencing the transfer of the real property from the state to the purchaser, donee, or redemptor or the grantee of a purchaser, donee, or redemptor of the real property from the state.
(c)
The complaint may include as many parcels of real property as the Commissioner of State Lands or the purchaser, donee, or redemptor of real property from the state or the grantee of a purchaser, donee, or redemptor of the real property from the state deems proper, so long as all parcels lie within the county.
(d)
(1)
The certified list is all the proof that is required to show prima facie title in the state.
(2)
A limited warranty deed or a donation deed is all the proof that is required to show prima facie title in a purchaser, donee, or redemptor or the grantee of a purchaser, donee, or redemptor of the real property from the state.
Amended by Act 2013, No. 1231,§ 5, eff. 8/16/2013.
Acts 1993, No. 646, § 2; 2011, No. 1133, § 2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 38 - CONFIRMATION OF TAX SALES (§§ 26-38-101 — 26-38-209) › Subchapter 2 - TITLE TO FORFEITED LANDS (§§ 26-38-201 — 26-38-209) › Section 26-38-203 - Publication of notice

(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 improvement districts that can set up any right to the real property so conveyed and forfeited to show cause why the title to the real property should not be confirmed, quieted, and vested in the plaintiff in fee simple.
(b)
The notice shall set forth the description of the real property and the name of the person, firm, or corporation that last paid the taxes on the real property.
Acts 1993, No. 646, § 4; 2011, No. 1133, § 3.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 38 - CONFIRMATION OF TAX SALES (§§ 26-38-101 — 26-38-209) › Subchapter 2 - TITLE TO FORFEITED LANDS (§§ 26-38-201 — 26-38-209) › Section 26-38-204 - Additional parties to suit - Decree

(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, corporation, or improvement district claims that the conveyance of real property to the plaintiff was void, the person, firm, corporation, or improvement district shall tender to the clerk of the circuit court the amount of taxes, penalties, interest, and costs due and owing on the real property.
(c)
(1)
If the person, firm, corporation, or improvement district made a party defendant to the proceeding under this section establishes a superior claim to all or part of the real property, the decree of the circuit court shall:
(A)
Be rendered in favor of the party defendant, with respect to the affected real property;
(B)
Order the defendant to pay all taxes, penalties, interest, and costs due on the affected real property;
(C)
Order the Commissioner of State Lands to issue a deed of redemption to the party defendant for the affected real property; and
(D)
Set aside the transfer from the state to the purchaser, donee, or redemptor of the affected real property.
(2)
If the party defendant fails to establish a valid defense, an order so stating will be entered, and the party defendant will be allowed to recover the funds tendered to the clerk under subsection (b) of this section.
Acts 1993, No. 646, § 3; 2011, No. 1133, § 4.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 38 - CONFIRMATION OF TAX SALES (§§ 26-38-101 — 26-38-209) › Subchapter 2 - TITLE TO FORFEITED LANDS (§§ 26-38-201 — 26-38-209) › Section 26-38-205 - Decree

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.
Acts 1993, No. 646, § 6.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 38 - CONFIRMATION OF TAX SALES (§§ 26-38-101 — 26-38-209) › Subchapter 2 - TITLE TO FORFEITED LANDS (§§ 26-38-201 — 26-38-209) › Section 26-38-206 - Effect of the decree of confirmation

(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, quasi-corporations, associations, trustees, and holders of beneficial interests to the title of the real property; and
(2)
To vest the complete and indefeasible title to the real property in the plaintiff under §
26-38-202
and the plaintiff's grantees in fee simple, free and clear of all claims regardless of whether the forfeiture and conveyance is void or voidable because of a defect or irregularity in the proceedings to forfeit and convey the real property.
(b)
All parties have the right to appeal a decree of confirmation under this subchapter pursuant to the Arkansas Rules of Civil Procedure.
(c)
(1)
The claim of a person, firm, corporation, quasi-corporation, association, trustee, or holder of a beneficial interest with a properly recorded interest in the real property that is not properly served with notice of the confirmation proceedings under this subchapter is barred if not commenced within:
(A)
One (1) year of the posting of a notice of entry of the decree of confirmation under subdivision (c)(2) of this section; or
(B)
Three (3) years from the date that the decree is entered if a notice of entry of the decree of confirmation under subdivision (c)(2) of this section is not posted.
(2)
If a notice of entry of a decree of confirmation is posted under this subsection:
(A)
The notice shall be posted conspicuously on the property; and
(B)
A sworn affidavit evidencing the posting shall be filed with the circuit court in the quiet title action by the party that obtained title to the real property in the quiet title action.
Acts 1993, No. 646, § 5; 2011, No. 1133, § 5.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 38 - CONFIRMATION OF TAX SALES (§§ 26-38-101 — 26-38-209) › Subchapter 2 - TITLE TO FORFEITED LANDS (§§ 26-38-201 — 26-38-209) › Section 26-38-207 - Court costs and publication fees

(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 under this subchapter shall be governed by §
26-37-108
[repealed].
Acts 1993, No. 646, §§ 6, 7.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 38 - CONFIRMATION OF TAX SALES (§§ 26-38-101 — 26-38-209) › Subchapter 2 - TITLE TO FORFEITED LANDS (§§ 26-38-201 — 26-38-209) › Section 26-38-208 - Severed mineral rights

(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 property" includes without limitation a severed mineral interest.
(b)
(1)
Upon filing a suit to confirm title in severed mineral interests, the plaintiff shall:
(A)
Undertake a search of the records listed in §
18-60-502
to identify persons entitled to notice; and
(B)
Provide notice to all persons that have or claim to have an interest in the severed mineral interests.
(2)
The interested persons shall be:
(A)
Summoned as defendants in the case; and
(B)
Served in the manner required for other civil actions.
(3)
At a minimum, the following persons shall be made defendants in a suit to confirm title to severed mineral interests:
(A)
All lessors and lessees identified in a recorded and unreleased oil, gas, or mineral lease pertaining to the severed mineral interests;
(B)
All persons identified in the county real estate or county tax records as an owner of the severed mineral interests immediately before forfeiture of the severed mineral interests for nonpayment of taxes; and
(C)
All heirs, successors, and assigns of the persons described in subdivision (b)(3)(A) or subdivision (b)(3)(B) of this section, if the persons are deceased or have assigned or otherwise transferred their interest in the severed mineral interests.
(c)
(1)
In any suit to confirm title in severed mineral interests, proof that the forfeiture or conveyance sought to be confirmed is void and not merely voidable is a conclusive defense to the suit.
(2)
Proof that the forfeiture or conveyance sought to be confirmed is merely voidable but not void shall be considered by the court and determined on the facts as justice and equity requires.
Amended by Act 2013, No. 1135,§ 7, eff. 8/16/2013.
Acts 1993, No. 646, § 8; 2011, No. 1133, § 6.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 38 - CONFIRMATION OF TAX SALES (§§ 26-38-101 — 26-38-209) › Subchapter 2 - TITLE TO FORFEITED LANDS (§§ 26-38-201 — 26-38-209) › Section 26-38-209 - Application

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.
Acts 1993, No. 646, § 9.