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26-37-315. Redemption of homestead by taxpayer — Definition.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-37-315. Redemption of homestead by taxpayer — Definition.
(a) As used in this section, “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.
(b) If an owner of a homestead did not receive actual notice of the sale of his or her homestead by the Commissioner of State Lands or his or her designee by personal service of process at least sixty (60) days before the date of the sale, then the owner of a homestead may redeem the tax-delinquent land by tendering all taxes, penalties, interests, and costs within ten (10) days, excluding Saturdays, Sundays, and legal holidays, after the date of the sale.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-37-315
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:26-37-315
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: a8bdeee39e8bd98e7351958bb6f5fc6cbe1256793159291bed3a35f67f01dbff
Source location: content.xml paragraph 10223
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26-37-315. Redemption of homestead by taxpayer — Definition.
(a) As used in this section, “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.
(b) If an owner of a homestead did not receive actual notice of the sale of his or her homestead by the Commissioner of State Lands or his or her designee by personal service of process at least sixty (60) days before the date of the sale, then the owner of a homestead may redeem the tax-delinquent land by tendering all taxes, penalties, interests, and costs within ten (10) days, excluding Saturdays, Sundays, and legal holidays, after the date of the sale.
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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.