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22-5-307. Classification and disposition of state lands generally.
Arkansas Code — all titles (historical 2020) · legal_authorities
22-5-307. Classification and disposition of state lands generally.
(a) State lands shall be classified as to whether they should be retained in public ownership or returned to private ownership through sale or donation, and the classification may be changed.
(b)(1) The Commissioner of State Lands shall dispose of the lands and make deeds to the lands in accordance with the classification under subsection (a) of this section.
(2) With the approval of the Governor and review by the General Assembly or the Legislative Council, lands classified as suitable for return to private ownership may be sold under subsection (e) of this section to private parties by the Commissioner of State Lands.
(c) The Commissioner of State Lands may direct that land shall be retained and administered by certain appropriate state or local agencies or shall be disposed of and deeded in such manner that the state shall be eligible for any benefits under any act of the United States Congress.
(d) Where lands are disposed of by return to private ownership, the deeds shall contain such restrictive covenants or restraints on alienation as the Commissioner of State Lands may deem necessary to ensure the protection and use of the land in a manner beneficial to the public. All coal, oil, gas, and mineral rights shall be reserved to the state except in the case of tax-forfeited lands. However, the original owner or his or her heirs shall be allowed to redeem or acquire these lands in accordance with the provisions of this subchapter without the oil, gas, and mineral rights being restricted or reserved.
(e)(1) Where land is classified as land which should be returned to private ownership by sale, the Commissioner of State Lands shall offer the land for sale to the highest bidder, but only if hi
Source: Arkansas Code — historical release 78 (November 6, 2020) · 22-5-307
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:22-5-307
Source file: gov.ar.code.title.22.odt
Pages: Not recorded – Not recorded
Passage SHA-256: ef4e73a95462f6ce31cc09535d29d23b60ccb11723bce4f9e2ddd6364aecc3e2
Source location: content.xml paragraph 4147
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22-5-307. Classification and disposition of state lands generally.
(a) State lands shall be classified as to whether they should be retained in public ownership or returned to private ownership through sale or donation, and the classification may be changed.
(b)(1) The Commissioner of State Lands shall dispose of the lands and make deeds to the lands in accordance with the classification under subsection (a) of this section.
(2) With the approval of the Governor and review by the General Assembly or the Legislative Council, lands classified as suitable for return to private ownership may be sold under subsection (e) of this section to private parties by the Commissioner of State Lands.
(c) The Commissioner of State Lands may direct that land shall be retained and administered by certain appropriate state or local agencies or shall be disposed of and deeded in such manner that the state shall be eligible for any benefits under any act of the United States Congress.
(d) Where lands are disposed of by return to private ownership, the deeds shall contain such restrictive covenants or restraints on alienation as the Commissioner of State Lands may deem necessary to ensure the protection and use of the land in a manner beneficial to the public. All coal, oil, gas, and mineral rights shall be reserved to the state except in the case of tax-forfeited lands. However, the original owner or his or her heirs shall be allowed to redeem or acquire these lands in accordance with the provisions of this subchapter without the oil, gas, and mineral rights being restricted or reserved.
(e)(1) Where land is classified as land which should be returned to private ownership by sale, the Commissioner of State Lands shall offer the land for sale to the highest bidder, but only if his or her bid is at least equal to the appraised value.
(2) Land shall not be sold for less than its appraised value, except that, pending appraisal, the Commissioner of State Lands is authorized to continue sales of state lands as provided for in §§ 26-37-101 — 26-37-105, 26-37-201 — 26-37-205, and 26-37-301 — 26-37-303.
(f) Land shall not be donated by the Commissioner of State Lands until it has been classified as appropriate for donation by the Commissioner of State Lands.
(g) If, at the end of three (3) years after appraisal by the Commissioner of State Lands, lands classified as land which should be returned to private ownership by sale shall remain unsold on the books of the Commissioner of State Lands, the unsold lands shall be reappraised by the Commissioner of State Lands.
(h) Tax-delinquent lands are not subject to the terms and restrictions of this section and may be disposed of as required by law.
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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.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-37-105. Collection fee — Definition.
(a) The Commissioner of State Lands may charge a collection fee for each deed issued by the Commissioner of State Lands, whether the land is redeemed or sold.
(b) The collection fee under this section shall be established by rule adopted by the Commissioner of State Lands.
(c)(1) However, the collection fee under this section shall not exceed the costs expended by the Commissioner of State Lands in producing or filing the deed.
(2) As used in subdivision (c)(1) of this section, “costs” means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-37-105
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 26-37-105. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-37-201. Publication of notice — Fee — Definition.
(a)(1) The Commissioner of State Lands shall publish a notice of sale of land upon which the ad valorem property taxes have not been paid in a newspaper having general circulation in the county where the land is located.
(2)(A) The publication fee for the notice shall be adopted by rule of the Commissioner of State Lands.
(B)(i) However, the fee under this section shall not exceed the costs expended by the Commissioner of State Lands in producing, filing, or performing the deed.
(ii) As used in subdivision (a)(2)(B)(i) of this section, “costs” means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands.
(b) The notice shall:
(1) Contain the assessed value of the land;
(2) Contain the amount of taxes, interest, penalties, and other costs due on the land;
(3)(A) Contain the name of the owner, the legal description, and parcel number of the land.
(B) A part or abbreviated legal description shall be sufficient in the notice if the name of the owner and parcel number are listed;
(4) Contain a list of all interested parties; and
(5) Indicate that the land will be sold to the highest successful bidder if the bid is equal to at least the amount of delinquent taxes, penalties, interest, and the costs of the sale.
(c) The successful bidder shall pay all taxes, interest, penalties, and other costs.
(d)(1) Failure of the notice to contain the information required in subsection (b) of this section does not invalidate an auction sale of the land unless an owner or interested party did not receive notice in substantial compliance with § 26-37-301.
(2) Only an owner or interested party that fails to receive notic
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-37-201
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 26-37-201. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-37-205. Distribution of funds — Definition.
(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)(A) First, to the Commissioner of State Lands, the penalties, the collection fees, the sale costs, and the other costs as prescribed by law.
(B) The sale costs include without limitation fees for title work;
(2) Second, to each county an amount equal to the taxes due plus interest and costs to the county as certified by the county collector, which amount shall be held in an escrow fund administered by and remitted to the county within one (1) calendar year of the receipt of the moneys by the Commissioner of State Lands;
(3)(A) Third, to each county an amount equal to the delinquent personal property taxes, plus penalty, of the owner or owners of the tax-delinquent land as certified by the county collector, which amount shall be held in an escrow fund administered by and remitted to the county after one (1) calendar year of the receipt of the moneys by the Commissioner of State Lands.
(B) The Commissioner of State Lands shall review the information provided by the county collector and any other interested party to ascertain:
(i) Whether the personal property tax and penalty qualifies to be withheld from the tax-delinquent land sale proceeds; and
(ii) The amount of personal property tax and penalty that qualifies under this subdivision (a)(3) to be withheld.
(C) If the Commissioner of State Lands is required to make a refund of the personal property taxes withheld under subdivision (a)(3)(A) of this section to a purchaser of tax-delinquent lands for any reason, the amount of the refund shall be recovered by the Commissioner of State Lands from the county or count
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-37-205
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 26-37-205. This identifies an authority to review, not proof of applicability.