Arkansas Code Title 26, Subtitle 4, Chapter 37, Subchapter 2 - Sale of Tax-Delinquent Lands

• § 26-37-201 - Publication of Notice -- Fee.
  (a) (1) The Commissioner of State Lands shall publish a notice of sale of land upon which the ad valorem property taxes have not...
• § 26-37-202 - Procedure to Sell.
  (a) (1) Bidders may bid at the sale or mail their bid to the office of the Commissioner of State Lands. (2) Bids shall...
• § 26-37-203 - Conveyance to Purchaser -- Contest.
  (a) If the tax-delinquent land is sold, the Commissioner of State Lands shall convey the tax-delinquent land by issuing a limited warranty deed to...
• § 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,...
• § 26-37-205 - Distribution of Funds.
  (a) All moneys collected by the Commissioner of State Lands from the sale or redemption of tax-delinquent lands shall be distributed as follows: (1)...
• § 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...
• § 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...
• § 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...
• § 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...
• § 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...
• § 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...
• § 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...
• § 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...
• § 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...

Last modified: November 15, 2016