Browse Arkansas Code titles and sections
20-80-408. Taxes — Liens — Encumbrances.
Arkansas Code — all titles (historical 2020) · legal_authorities
20-80-408. Taxes — Liens — Encumbrances.
(a) With execution of the donation deed, the Commissioner of State Lands may waive outstanding taxes, penalties, and interest within the authority of the office of the Commissioner of State Lands.
(b) Other liens or encumbrances attached to the property not within the authority of the Commissioner of State Lands pursuant to § 26-37-101 et seq. will be considered a matter to be resolved between the applicant and the lienholder.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 20-80-408
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:20-80-408
Source file: gov.ar.code.title.20.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 58cbbf88711e103bfcaf601282c979e4eda2cac08f95ebe11852014121ac51de
Source location: content.xml paragraph 40716
Stored source content
20-80-408. Taxes — Liens — Encumbrances.
(a) With execution of the donation deed, the Commissioner of State Lands may waive outstanding taxes, penalties, and interest within the authority of the office of the Commissioner of State Lands.
(b) Other liens or encumbrances attached to the property not within the authority of the Commissioner of State Lands pursuant to § 26-37-101 et seq. will be considered a matter to be resolved between the applicant and the lienholder.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-37-101. Transfer of tax-delinquent lands.
(a)(1)(A) All lands upon which the taxes have not been paid for one (1) year following the date the taxes were due, October 15, shall be forfeited to the state and transmitted by certification to the Commissioner of State Lands for collection or sale.
(B) The Commissioner of State Lands may accept an electronic certification of tax-delinquent parcels from a county.
(2) Tax-delinquent lands shall not be sold at the county level.
(b) The county collector shall hold all tax-delinquent lands in the county for one (1) year after the date of delinquency, and, if the lands are not redeemed by the certification date, which shall be no later than July 1 of the following year, the county collector shall transmit it to the state by certification, after notice as provided in this chapter, indicating all taxes, penalties, interest, and costs due and the name and last known address of the owner of record of the tax-delinquent lands.
(c) Upon receipt of the certification, title to the tax-delinquent lands shall vest in the State of Arkansas in care of the Commissioner of State Lands.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-37-101
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 26-37-101. This identifies an authority to review, not proof of applicability.