Browse Arkansas Code titles and sections
22-7-204. National forests — Sale of tax-forfeited lands to United States Forest Service.
Arkansas Code — all titles (historical 2020) · legal_authorities
22-7-204. National forests — Sale of tax-forfeited lands to United States Forest Service.
(a) Upon application of any duly authorized person of the United States Forest Service to purchase tax-forfeited lands lying within or contiguous to any national forest for the purpose of adding the lands to the national forest, the Commissioner of State Lands shall set aside and withhold the lands from sale for such time as may be necessary for the federal government to perfect its title in and to the lands.
(b) The act of the Commissioner of State Lands to set aside the land shall vest title in the United States to the extent that title in the lands can be perfected.
(c) Immediately upon the perfection and approval of the title in the lands, the purchaser shall comply with the provisions of §§ 26-37-101 — 26-37-105, 26-37-201 — 26-37-205, and 26-37-301 — 26-37-303, and, thereupon, the Commissioner of State Lands shall issue his or her deed conveying to the purchaser all the rights, title, and interest of the State of Arkansas in and to the lands.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 22-7-204
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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Record provenance
Stable record: arkansas_code:legal_authorities:22-7-204
Source file: gov.ar.code.title.22.odt
Pages: Not recorded – Not recorded
Passage SHA-256: af00a345a7981118d5587a01c77375b5d7ef8b470f2d54486e3aa27b4ec81d35
Source location: content.xml paragraph 5852
Stored source content
22-7-204. National forests — Sale of tax-forfeited lands to United States Forest Service.
(a) Upon application of any duly authorized person of the United States Forest Service to purchase tax-forfeited lands lying within or contiguous to any national forest for the purpose of adding the lands to the national forest, the Commissioner of State Lands shall set aside and withhold the lands from sale for such time as may be necessary for the federal government to perfect its title in and to the lands.
(b) The act of the Commissioner of State Lands to set aside the land shall vest title in the United States to the extent that title in the lands can be perfected.
(c) Immediately upon the perfection and approval of the title in the lands, the purchaser shall comply with the provisions of §§ 26-37-101 — 26-37-105, 26-37-201 — 26-37-205, and 26-37-301 — 26-37-303, and, thereupon, the Commissioner of State Lands shall issue his or her deed conveying to the purchaser all the rights, title, and interest of the State of Arkansas in and to the lands.
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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.