Browse Arkansas Code titles and sections
26-37-303. Redemption deed.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-37-303. Redemption deed.
(a) If the owner redeems the tax-delinquent land, the Commissioner of State Lands shall issue a redemption deed and record it in the county wherein the land is located.
(b) A redemption deed shall:
(1) Serve as proof that payment under § 26-37-302 has been received by the Commissioner of State Lands; and
(2) Not convey or change the legal ownership to the property redeemed.
(c) The fee for the redemption deed and the fee for recording the deed shall be borne by the owner.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-37-303
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-37-303
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 231db9a4977f85d38116eb9f38a087bd0e06cf325b7dfa743fd3df7fb8ac38a1
Source location: content.xml paragraph 10031
Stored source content
26-37-303. Redemption deed.
(a) If the owner redeems the tax-delinquent land, the Commissioner of State Lands shall issue a redemption deed and record it in the county wherein the land is located.
(b) A redemption deed shall:
(1) Serve as proof that payment under § 26-37-302 has been received by the Commissioner of State Lands; and
(2) Not convey or change the legal ownership to the property redeemed.
(c) The fee for the redemption deed and the fee for recording the deed shall be borne by the owner.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-37-302. Payment required.
(a) To redeem tax-delinquent land with the county collector or the Commissioner of State Lands and to purchase tax-delinquent land at the Commissioner of State Lands' sale the redeemer or purchaser of tax-delinquent land shall pay all delinquent taxes, plus:
(1) Ten percent (10%) simple interest for each year of delinquency;
(2) A ten percent (10%) penalty for each year of the delinquency; and
(3) The costs incurred by the county and the Commissioner of State Lands.
(b) The penalties and interest shall accrue beginning on October 16 in the year of delinquency.
(c) Payment to redeem tax-delinquent land under this section shall be made by cash or certified funds, including without limitation a credit card, debit card, electronic check, escrow check, money order, cashier's check, or certified bank check if the redemption occurs:
(1) Within thirty (30) days before the date of the scheduled sale; or
(2) During the redemption period following the sale.
(d) The Commissioner of State Lands may approve additional forms of payment by promulgation of rule.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-37-302
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 26-37-302. This identifies an authority to review, not proof of applicability.