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26-37-102. Publication of notice — Fee.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-37-102. Publication of notice — Fee.
(a) The county collector in each county shall, not less than thirty (30) days nor more than forty (40) days prior to the certification of the land, publish in a newspaper of general circulation in the county:
(1) A list of real property not previously redeemed;
(2) The names of the owners of record;
(3) The amount of the taxes, penalties, interest, and costs necessary to be paid to redeem the property;
(4) The date upon which such period of redemption expires; and
(5) Notice that unless the property is redeemed prior to the expiration of the period of redemption, the lands will be forfeited to the state.
(b) Fees for the publication shall be the same as set forth in § 26-37-107.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-37-102
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:26-37-102
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5fdf40fcefef61a5936e0f8a7d31c3aefd71de99f192e2b9f2451653158057c0
Source location: content.xml paragraph 9342
Stored source content
26-37-102. Publication of notice — Fee.
(a) The county collector in each county shall, not less than thirty (30) days nor more than forty (40) days prior to the certification of the land, publish in a newspaper of general circulation in the county:
(1) A list of real property not previously redeemed;
(2) The names of the owners of record;
(3) The amount of the taxes, penalties, interest, and costs necessary to be paid to redeem the property;
(4) The date upon which such period of redemption expires; and
(5) Notice that unless the property is redeemed prior to the expiration of the period of redemption, the lands will be forfeited to the state.
(b) Fees for the publication shall be the same as set forth in § 26-37-107.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-37-107. Publication of delinquent list.
(a)(1)(A) The county collectors of this state shall cause the list of the delinquent lands in their respective counties to be prepared and a copy of the list to be delivered to a legal newspaper of the county by no later than December 1 of each year.
(B)(i) Within seven (7) days thereafter, the newspaper shall publish the list.
(ii) The newspaper shall publish the list in at least seven-point type.
(C) If the newspaper regularly publishes a total market coverage edition or supplement publication that has wider circulation within the county or district, the newspaper may publish the list in that edition or publication.
(2) If there is no newspaper in the county or district, the publication shall be in the nearest newspaper having a general circulation in the county or district for which the list is being published.
(3) The list of delinquent lands shall contain at least the name of the owner and the legal description of the property as was recorded on the tax book.
(b) The publication shall be in substance as follows:
“DELINQUENT REAL ESTATE TAX LIST The Real Estate Tax Books of County reflect the following list of real property to be delinquent for nonpayment of taxes for the year (The amount included in the “Tax, Penalty and Cost” column may not include all penalties and costs and will not include interest and special improvement assessments that may be due at the time of payment.) NAME OF LEGAL BASE OWNER DESCRIPTION DELINQUENCY Brown, Bill pt. W ½ NE SW Sect 6 Twp 17 Rn 5 5 Acs $44.25 Doe, John Lot 3 Blk 5 Plainview Add. $31.25 Jones, John W ½ Lot 8 Blk 54 Meriweather Trust $42.24 Roe, Richard SW ¼ SE ¼ Sec 12 Twp 18E Rn 6E 40 Acs $37.25 NOTICE IS HEREBY GIVEN THAT said several tracts
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-37-107
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 26-37-107. This identifies an authority to review, not proof of applicability.