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26-37-301. Notice to owner — Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-37-301. Notice to owner — Definitions.
(a)(1) After receiving tax-delinquent land, the Commissioner of State Lands shall notify the owner, at the owner's last known address as certified by the county, by certified mail, of the owner's right to redeem by paying all taxes, penalties, interest, and costs, including the cost of the notice.
(2) All interested parties, as identified by the Commissioner of State Lands, shall be sent notice of the sale from the Commissioner of State Lands by certified mail.
(3) If the notice by certified mail is returned unclaimed or refused, the Commissioner of State Lands shall mail the notice to the owner or interested party by regular mail.
(4) If the notice by certified mail is returned undelivered for any other reason, the Commissioner of State Lands shall send a second notice to the owner or interested party at any additional address reasonably identifiable through the examination of the real property records properly filed and recorded in the office of the county recorder where the tax-delinquent land is located as follows:
(A) The address shown on the deed to the owner;
(B) The address shown on the deed, mortgage, assignment, or other filed and recorded document to the interested party; or
(C) Any other corrected or forwarding address on file with the county collector or county assessor.
(b) The notice to the owner or interested party shall also:
(1) Contain a partial or abbreviated legal description and the parcel number;
(2) State that the tax-delinquent land will be sold if not redeemed prior to the date of sale; and
(3)(A) Provide the sale date.
(B) The sale date shall be no earlier than one (1) year after the tax-delinquent land is certified to the Commissioner of State Lands.
(c) As used in this secti
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-37-301
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:26-37-301
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 2f6c5fe1f1496af718887606d6865a6fbd68e345248012102094c2655e54547e
Source location: content.xml paragraph 9936
Stored source content
26-37-301. Notice to owner — Definitions.
(a)(1) After receiving tax-delinquent land, the Commissioner of State Lands shall notify the owner, at the owner's last known address as certified by the county, by certified mail, of the owner's right to redeem by paying all taxes, penalties, interest, and costs, including the cost of the notice.
(2) All interested parties, as identified by the Commissioner of State Lands, shall be sent notice of the sale from the Commissioner of State Lands by certified mail.
(3) If the notice by certified mail is returned unclaimed or refused, the Commissioner of State Lands shall mail the notice to the owner or interested party by regular mail.
(4) If the notice by certified mail is returned undelivered for any other reason, the Commissioner of State Lands shall send a second notice to the owner or interested party at any additional address reasonably identifiable through the examination of the real property records properly filed and recorded in the office of the county recorder where the tax-delinquent land is located as follows:
(A) The address shown on the deed to the owner;
(B) The address shown on the deed, mortgage, assignment, or other filed and recorded document to the interested party; or
(C) Any other corrected or forwarding address on file with the county collector or county assessor.
(b) The notice to the owner or interested party shall also:
(1) Contain a partial or abbreviated legal description and the parcel number;
(2) State that the tax-delinquent land will be sold if not redeemed prior to the date of sale; and
(3)(A) Provide the sale date.
(B) The sale date shall be no earlier than one (1) year after the tax-delinquent land is certified to the Commissioner of State Lands.
(c) As used in this section, “owner” and “interested party” mean any person, firm, corporation, or partnership holding title to or an interest in the tax-delinquent land by virtue of a bona fide recorded instrument at the time of certification to the Commissioner of State Lands.
(d) The Commissioner of State Lands shall not be required to notify by certified mail or by any other means a person, firm, corporation, or partnership whose title to or interest in the tax-delinquent land is:
(1) Obtained after certification to the Commissioner of State Lands; or
(2) Expired or barred or was released or otherwise terminated before the date of sale regardless of whether a bona fide recorded instrument reflects the termination of the title or interest.
(e)(1) If the Commissioner of State Lands fails to receive proof that the notice sent by certified mail under this section was received by the owner of a homestead that is tax-delinquent land, then the Commissioner of State Lands or his or her designee shall provide actual notice to the owner of a homestead by personal service of process at least sixty (60) days before the date of sale.
(2) As used in this subsection:
(A) “Homestead” means a parcel of tax-delinquent land certified to the Commissioner of State Lands that is identified by the county assessor as a homestead eligible for a homestead credit under § 26-26-1118; and
(B) “Owner of a homestead” means:
(i) Every owner if the homestead is owned by joint tenants; and
(ii) Either the husband or the wife if the homestead is owned by tenants by the entirety.
(3) The owner of a homestead that is tax-delinquent land shall pay for the additional cost of the notice by personal service of process under this subsection.
(f) The validity of a notice under this section may be challenged only by an owner or interested party of tax-delinquent land that did not receive notice in substantial compliance with this section.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-1118. Limitation on increase of property's assessed value.
(a)(1)(A) There is established a homestead property tax credit for each assessment year that reduces the amount of real property taxes assessed on the homestead of each property owner by three hundred seventy-five dollars ($375).
(B) However, an assessment shall not be reduced to less than zero dollars ($0.00).
(2) Each property owner shall pay the reduced tax amount to the county.
(3) The homestead property tax credit adopted by this section shall be reflected on the tax bill sent to the property owner by the county collector.
(4) The county and taxing units within the county are entitled to reimbursement of the tax reduction resulting from the homestead property tax credit in accordance with § 26-26-310.
(b)(1) Each county assessor is responsible for identifying the parcels of real property that are used as homestead residences before issuing tax bills.
(2)(A) Each property owner shall register with the county assessor proof of eligibility for the property tax credit if the property owner intends to claim a property tax credit.
(B)(i) The registration may be attached to the deed or other instrument conveying an interest in real property and filed with the circuit clerk, who shall remit the registration to the county assessor.
(ii) The circuit clerk shall not file the registration described in this subdivision (b)(2).
(C) The property owner may submit a registration for the property tax credit directly to the county assessor.
(3)(A) The homestead property tax credit authorized by subdivision (a)(1) of this section is not allowed after October 15 of the year after the assessment.
(B) If October 15 falls on a Saturday, Sunday, or holiday observed by the United States Postal Servic
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-1118
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 26-26-1118. This identifies an authority to review, not proof of applicability.