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26-37-310. Procedure for redeeming land certified to state — Definition.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-37-310. Procedure for redeeming land certified to state — Definition.
(a) All lands forfeited to the state for nonpayment of taxes may, until disposed of by the state, be redeemed under this section.
(b) To request redemption under subsection (a) of this section, a person shall submit the following to the Commissioner of State Lands:
(1)(A) An executed petition with a verified signature to redeem the property in a form prescribed by the Commissioner of State Lands.
(B) The Commissioner of State Lands shall make the petition form available upon request;
(2) Payment in an amount equal to the total of outstanding taxes, penalties, interest, fees, and costs owed at the time the petition is received by the Commissioner of State Lands; and
(3) Any additional documentation requested by the Commissioner of State Lands.
(c) The total amount due under subdivision (b)(2) of this section shall not be raised or lowered for thirty (30) days after the date the redemption under subsection (a) of this section is requested, unless:
(1) The property has been sold;
(2) The records have been amended by a county; or
(3) The actual costs, fees, and taxes are added to the total amount due.
(d) An updated petition to redeem shall be provided to the Commissioner of State Lands, if the date of the submission of the petition to redeem has expired or additional costs, fees, and taxes have accrued.
(e) Petitions and payment in full received by the Commissioner of State Lands at least thirty (30) days before and no later than ten (10) days following the sale date shall be made in cash, certified funds, or as provided in § 26-37-302.
(f)(1) Upon redemption, a redemption deed will be issued by the Commissioner of State Lands.
(2) The deed shall be forwarded to the circuit
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-37-310
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:26-37-310
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 3edc8008dccbf94db33fc8141ed53478034d6434e3e3048d52e3f721bc39609c
Source location: content.xml paragraph 10123
Stored source content
26-37-310. Procedure for redeeming land certified to state — Definition.
(a) All lands forfeited to the state for nonpayment of taxes may, until disposed of by the state, be redeemed under this section.
(b) To request redemption under subsection (a) of this section, a person shall submit the following to the Commissioner of State Lands:
(1)(A) An executed petition with a verified signature to redeem the property in a form prescribed by the Commissioner of State Lands.
(B) The Commissioner of State Lands shall make the petition form available upon request;
(2) Payment in an amount equal to the total of outstanding taxes, penalties, interest, fees, and costs owed at the time the petition is received by the Commissioner of State Lands; and
(3) Any additional documentation requested by the Commissioner of State Lands.
(c) The total amount due under subdivision (b)(2) of this section shall not be raised or lowered for thirty (30) days after the date the redemption under subsection (a) of this section is requested, unless:
(1) The property has been sold;
(2) The records have been amended by a county; or
(3) The actual costs, fees, and taxes are added to the total amount due.
(d) An updated petition to redeem shall be provided to the Commissioner of State Lands, if the date of the submission of the petition to redeem has expired or additional costs, fees, and taxes have accrued.
(e) Petitions and payment in full received by the Commissioner of State Lands at least thirty (30) days before and no later than ten (10) days following the sale date shall be made in cash, certified funds, or as provided in § 26-37-302.
(f)(1) Upon redemption, a redemption deed will be issued by the Commissioner of State Lands.
(2) The deed shall be forwarded to the circuit clerk of the county in which the land or lot conveyed by the deed is situated, to be filed of record.
(3)(A) The Commissioner of State Lands may establish by rule a fee for producing a redemption deed.
(B)(i) A fee under this subsection shall not be established in an amount that exceeds the costs expended by the Commissioner of State Lands in producing or filing the redemption deed or performing the services required to carry out the established duties of the office of the Commissioner of State Lands.
(ii) As used in subdivision (f)(3)(B)(i) of this section, “costs” means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands.
(g) The redemption deed shall serve as proof that payment has been received by the Commissioner of State Lands, in accordance with the provisions of § 26-37-302, and does not convey or change the legal ownership to the property redeemed.
(h) Upon receipt of the redemption deed, the county collector shall extend on the tax book against the land or lot the taxes other than state and county for the years that the taxes have not been paid since the sale of the land or lot to the state, and these taxes shall be charged and collected as other taxes.
(i) The proceeds of all redemptions of forfeited lands shall be divided between the county where the lands are situated and the state, as set forth in § 26-37-205, and paid over in the manner as required and provided in this section.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-37-205. Distribution of funds — Definition.
(a) All moneys collected by the Commissioner of State Lands from the sale or redemption of tax-delinquent lands shall be distributed as follows:
(1)(A) First, to the Commissioner of State Lands, the penalties, the collection fees, the sale costs, and the other costs as prescribed by law.
(B) The sale costs include without limitation fees for title work;
(2) Second, to each county an amount equal to the taxes due plus interest and costs to the county as certified by the county collector, which amount shall be held in an escrow fund administered by and remitted to the county within one (1) calendar year of the receipt of the moneys by the Commissioner of State Lands;
(3)(A) Third, to each county an amount equal to the delinquent personal property taxes, plus penalty, of the owner or owners of the tax-delinquent land as certified by the county collector, which amount shall be held in an escrow fund administered by and remitted to the county after one (1) calendar year of the receipt of the moneys by the Commissioner of State Lands.
(B) The Commissioner of State Lands shall review the information provided by the county collector and any other interested party to ascertain:
(i) Whether the personal property tax and penalty qualifies to be withheld from the tax-delinquent land sale proceeds; and
(ii) The amount of personal property tax and penalty that qualifies under this subdivision (a)(3) to be withheld.
(C) If the Commissioner of State Lands is required to make a refund of the personal property taxes withheld under subdivision (a)(3)(A) of this section to a purchaser of tax-delinquent lands for any reason, the amount of the refund shall be recovered by the Commissioner of State Lands from the county or count
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-37-205
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 26-37-205. This identifies an authority to review, not proof of applicability.
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.