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 26-37-301 - Notice to owner - Definitions

(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, as identified by the Commissioner of State Lands, shall be sent notice of the sale from the Commissioner of State Lands by certified mail.
(3)
If the notice by certified mail is returned unclaimed or refused, 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 subchapter:
(1)
(A)
"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.
(B)
"Owner" includes:
(i)
Every owner of the property if the property is owned by joint tenants; and
(ii)
Either the husband or the wife if the property is owned by tenants by the entirety; and
(2)
"Redeemer" means:
(A)
The owner of the property who redeems the property by paying all taxes, penalties, interest, and costs; or
(B)
Any other person, firm, corporation, or partnership without an existing ownership interest in the property who redeems the property by paying all taxes, penalties, interest, and costs.
(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 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
; 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.
Amended by Act 2021, No. 584,§ 3, eff. 7/28/2021.
Amended by Act 2019, No. 762,§ 1, eff. 7/24/2019.
Amended by Act 2017, No. 1053,§ 6, eff. 8/1/2017.
Amended by Act 2015, No. 1225,§ 1, eff. 7/22/2015.
Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5; 1993, No. 791, § 5; 1995, No. 714, § 3; 2003, No. 1376, § 2; 2005, No. 1231, § 6; 2007, No. 706, § 4; 2007, No. 827, § 213; 2007, No. 1036, § 5; 2009, No. 655, § 5; 2011, No. 863, § 1.