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 26-37-310 - Procedure for redeeming parcels certified to state - Definitions

(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 executed petition with a verified signature to redeem the parcel in a form prescribed by the Commissioner of State Lands.
(B)
The Commissioner of State Lands shall make the petition form available upon request;
(2)
Payment in an amount equal to the total of outstanding taxes, penalties, interest, fees, and costs owed at the time the petition is received by the Commissioner of State Lands; and
(3)
Any additional documentation requested by the Commissioner of State Lands.
(c)
The total amount due under subdivision (b)(2) of this section shall not be raised or lowered for thirty (30) days after the date the redemption under subsection (a) of this section is requested, unless:
(1)
The parcel has been sold;
(2)
The records have been amended by a county; or
(3)
The actual costs, fees, and taxes are added to the total amount due.
(d)
An updated petition to redeem shall be provided to the Commissioner of State Lands, if the date of the submission of the petition to redeem has expired or additional costs, fees, and taxes have accrued.
(e)
(1)
Petitions and payment in full received by the Commissioner of State Lands for in-person tax-delinquent property auctions at least thirty (30) days before the sale date shall be made in cash, certified funds, or as provided in §
26-37-302
.
(2)
Petitions and payment in full received by the Commissioner of State Lands for unsold-property auctions and negotiated-price sales within thirty (30) days before 4:00 p.m. central standard time (CST) on the business day before the published sale date shall be made in cash, certified funds, or as provided in §
26-37-302
.
(f)
(1)
Upon redemption, the Commissioner of State Lands shall issue a redemption deed to the owner or a redemption receipt to the person who paid the taxes if the person who paid the taxes is not the owner.
(2)
The deed shall be forwarded to the circuit clerk of the county in which the parcel conveyed by the deed is situated, to be filed of record.
(3)
(A)
The Commissioner of State Lands may establish by rule a fee for producing a redemption deed.
(B)
(i)
A fee under this subsection shall not be established in an amount that exceeds the costs expended by the Commissioner of State Lands in producing or filing the redemption deed or performing the services required to carry out the established duties of the office of the Commissioner of State Lands.
(ii)
As used in subdivision (f)(3)(B)(i) of this section, "costs" means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands.
(g)
The redemption deed shall serve as proof that payment has been received by the Commissioner of State Lands, in accordance with the provisions of §
26-37-302
, and does not convey or change the legal ownership to the parcel redeemed.
(h)
Upon receipt of the redemption deed, the county collector shall extend on the tax book against the parcel the taxes other than state and county for the years that the taxes have not been paid since the sale of the parcel to the state, and these taxes shall be charged and collected as other taxes.
(i)
The proceeds of all redemptions of forfeited parcels shall be divided between the county where the parcels are situated and the state, as set forth in §
26-37-205
, and paid over in the manner as required and provided in this section.
(j)
As used in this section, "business day" means a Monday, Tuesday, Wednesday, Thursday, or Friday that is not otherwise observed as an official state holiday.
Amended by Act 2023, No. 172,§ 14, eff. 8/1/2023.
Amended by Act 2023, No. 241,§ 3, eff. 3/9/2023.
Amended by Act 2019, No. 918,§ 1, eff. 7/24/2019.
Acts 1891, No. 151, §§ 1-8, p. 257; 1893, No. 96, §§ 1, 3, p. 35; 1895, No. 31, § 1, p. 35; C. & M. Dig., §§ 6741-6748; Acts 1929, No. 129, § 8; Pope's Dig., §§ 8672-8679; A.S.A. 1947, §§ 84-1219 -- 84-1227.