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26-37-214. Limitation on liability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-37-214. Limitation on liability.
(a)(1) Except as provided in § 26-37-204(a) and (b), the Commissioner of State Lands and the county from which tax-delinquent real property is certified shall be immune from liability for damages, costs, fees, or compensation for improvements made to the tax-delinquent real property.
(2) Subdivision (a)(1) of this section applies whether or not the sale is found to be invalid or void as a result of error by the Commissioner of State Lands or the county.
(b) The Commissioner of State Lands is immune from liability for damages, costs, fees, and compensation arising from work undertaken by a town or city to correct, remove, or abate a condition concerning tax-delinquent real property certified to the Commissioner of State Lands that violates local codes or ordinances.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-37-214
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:26-37-214
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 1cec1bcb62db68d2f99e25931fae107c671f73341b84b82992975bee67c17f7f
Source location: content.xml paragraph 9866
Stored source content
26-37-214. Limitation on liability.
(a)(1) Except as provided in § 26-37-204(a) and (b), the Commissioner of State Lands and the county from which tax-delinquent real property is certified shall be immune from liability for damages, costs, fees, or compensation for improvements made to the tax-delinquent real property.
(2) Subdivision (a)(1) of this section applies whether or not the sale is found to be invalid or void as a result of error by the Commissioner of State Lands or the county.
(b) The Commissioner of State Lands is immune from liability for damages, costs, fees, and compensation arising from work undertaken by a town or city to correct, remove, or abate a condition concerning tax-delinquent real property certified to the Commissioner of State Lands that violates local codes or ordinances.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-37-204. Sales set aside.
(a) In the event the sale is set aside by legal action or if the land is proven to be nonexistent or double assessed, the purchaser shall be entitled to reimbursement of moneys paid.
(b) The Commissioner of State Lands shall have the authority to set aside any sale. In the event the Commissioner of State Lands determines that a sale shall be set aside, the purchaser may be entitled to reimbursement of moneys paid to the Commissioner of State Lands.
(c) In cases where sales may be set aside by the Commissioner of State Lands or by legal action by the record owner or the heirs or assigns of the record owner, the record owner or the heirs or assigns of the record owner shall pay all back taxes, penalties, interest, and costs charged against the land.
(d) If the Commissioner of State Lands determines that the owner and all interested parties did not receive the required notice of sale and right to redeem, the Commissioner of State Lands shall:
(1) Set aside the sale; or
(2) Notify the owner and interested parties of the reasons why the Commissioner of State Lands does not believe the sale should be set aside.
(e) As used in this section, “interested party” means the same as in § 26-37-301.
(f) The Commissioner of State Lands shall not be liable for any monetary damages to any owner, interested party, or purchaser of tax-delinquent land for any action taken or any omission of action related to the sale of tax-delinquent land.
(g) An owner or interested party shall tender cash or certified funds, including without limitation a money order, cashier's check, or certified bank check equal to the amount of all taxes, penalties, interest, and costs charged against the tax-delinquent land:
(1) Into the registry of the court before fil
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-37-204
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. The source passage cites 26-37-204. This identifies an authority to review, not proof of applicability.