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26-37-101. Transfer of tax-delinquent lands.
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. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-37-101
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 881247689b56c48af19c704a004bc185ee74a3a93d6832630cddb945519536be
Source location: content.xml paragraph 9317
Stored source content
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.
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