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18-12-609. Marketability of real property sold at tax sales.
Arkansas Code — all titles (historical 2020) · legal_authorities
18-12-609. Marketability of real property sold at tax sales.
(a) The title to any real property located within the State of Arkansas based upon a deed resulting from a delinquent tax sale is marketable if:
(1) The tax deed has been of record for more than fifteen (15) years;
(2) Any taxes due have been paid by the tax deed grantee or the heirs or successors of the tax deed grantee for more than fifteen (15) years;
(3) No claim of adverse possession of the real property has been asserted or filed of record since the recording of the tax deed; and
(4) The taxes for which the tax deed was issued had not been paid before the tax deed was executed and delivered to the tax deed grantee.
(b) This section shall not be subject to the additional time to challenge a tax deed given to minors, persons suffering a mental incapacity, or persons serving in the United States Armed Forces during a time of war under § 26-37-203(b).
(c)(1) Nothing in this section shall preclude a judicial action to confirm a tax sale or quiet the title to any real property located within this state prior to the time that the title to the real property is considered marketable under subsection (a) of this section.
(2) A judicial action to confirm the tax sale or quiet title to real property located in this state eliminates any additional time to redeem the real property or challenge a tax deed under § 26-37-203 or § 26-37-305.
(d) This section shall not apply to a tax sale of a severed mineral interest.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 18-12-609
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.
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Stable record: arkansas_code:legal_authorities:18-12-609
Source file: gov.ar.code.title.18.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 960f947a15e2f0171cf5fb0d244984f43ed7bb49b25ccd97ab4bf64418746cad
Source location: content.xml paragraph 2132
Stored source content
18-12-609. Marketability of real property sold at tax sales.
(a) The title to any real property located within the State of Arkansas based upon a deed resulting from a delinquent tax sale is marketable if:
(1) The tax deed has been of record for more than fifteen (15) years;
(2) Any taxes due have been paid by the tax deed grantee or the heirs or successors of the tax deed grantee for more than fifteen (15) years;
(3) No claim of adverse possession of the real property has been asserted or filed of record since the recording of the tax deed; and
(4) The taxes for which the tax deed was issued had not been paid before the tax deed was executed and delivered to the tax deed grantee.
(b) This section shall not be subject to the additional time to challenge a tax deed given to minors, persons suffering a mental incapacity, or persons serving in the United States Armed Forces during a time of war under § 26-37-203(b).
(c)(1) Nothing in this section shall preclude a judicial action to confirm a tax sale or quiet the title to any real property located within this state prior to the time that the title to the real property is considered marketable under subsection (a) of this section.
(2) A judicial action to confirm the tax sale or quiet title to real property located in this state eliminates any additional time to redeem the real property or challenge a tax deed under § 26-37-203 or § 26-37-305.
(d) This section shall not apply to a tax sale of a severed mineral interest.
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Arkansas Code — all titles (historical 2020) · legal_authorities
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 the land.
(b)(1) Except as provided in subdivision (b)(2) of this section, an action to contest the validity of a conveyance under this section or a negotiated sale under § 26-37-202 is barred if not commenced within ninety (90) days after the date of the conveyance.
(2) A cause of action by a person suffering a mental incapacity, a minor, or a person serving in the United States Armed Forces during time of war during the ninety-day period under subdivision (b)(1) of this section is barred if not commenced within two (2) years after the disability is removed, the minor reaches majority, or the person is released from active duty with the United States Armed Forces during time of war.
(c) A deed issued after January 1, 1987, by the Commissioner of State Lands is not void or voidable on the ground that the county did not strictly comply with the laws governing tax-delinquent land.
(d) This section does not prevent a taxpayer from contesting the validity of a deed issued by the Commissioner of State Lands on the ground that taxes have actually been paid.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-37-203
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. The source passage cites 26-37-203. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-37-305
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. The source passage cites 26-37-305. This identifies an authority to review, not proof of applicability.