Browse Arkansas Code titles and sections
14-120-233. Decree — Sale of real property by commissioner.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-120-233. Decree — Sale of real property by commissioner.
(a) If the taxes, interest, penalty, and costs are not paid before the day of the taking of the decree, the court shall:
(1) Enter a decree condemning the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property for sale for the payment of the taxes, interest, penalty, and costs and may include a reasonable attorney fee; and
(2) Appoint a commissioner to make such sale for the satisfaction thereof, upon such notice as the court may direct.
(b) The decree of the court shall direct that:
(1) The sale shall be made to the highest bidder for cash; and
(2) If no person bids the amount of taxes, penalty, interest, and costs, including a reasonable attorney fee, then the board of directors of the district shall be deemed the purchaser thereof and the commissioner shall execute a deed to the district on request.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-120-233
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:14-120-233
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: aec6b7a8f1ed2e0cce5d848210667671c699f1f79081bb4502a0af8cb6ad012b
Source location: content.xml paragraph 29746
Stored source content
14-120-233. Decree — Sale of real property by commissioner.
(a) If the taxes, interest, penalty, and costs are not paid before the day of the taking of the decree, the court shall:
(1) Enter a decree condemning the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property for sale for the payment of the taxes, interest, penalty, and costs and may include a reasonable attorney fee; and
(2) Appoint a commissioner to make such sale for the satisfaction thereof, upon such notice as the court may direct.
(b) The decree of the court shall direct that:
(1) The sale shall be made to the highest bidder for cash; and
(2) If no person bids the amount of taxes, penalty, interest, and costs, including a reasonable attorney fee, then the board of directors of the district shall be deemed the purchaser thereof and the commissioner shall execute a deed to the district on request.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
No explicit source connection was found. This does not mean there are no relevant authorities.