Arkansas Code Title 14. Local Government § 14-120-325. Decree condemning lands, directing sale, etc.

(1) Enter a decree condemning the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property, for sale for the payment of the taxes, interest, penalty, and costs and may include a reasonable attorney fee; and

(2) Appoint a commissioner to make the sale for the satisfaction thereof, upon such notice as the court may direct.

(1) The sale be made to the highest bidder for cash; and

(2) If no person bids the amount of taxes, penalty, interest, and costs, and attorney's fee if included, then the board of directors of the district shall be deemed the purchaser thereof and the commissioner shall execute a deed to the district on request.