Arkansas Code Title 14. Local Government § 14-316-305. Trial--Decree--Sale

(a) At the first regular or adjourned term of the chancery court after the notice has been published for three (3) consecutive weeks and not earlier than five (5) days after the last insertion of the notice, the suit shall stand for trial unless a continuance is granted to a delinquent for some good cause shown, in the discretion of the court. The continuance shall not affect the court's duty to proceed with the delinquents as to whom no continuance was granted.

(b) In all cases where the notice has been published as provided in subsection (a) of this section and no answer has been filed, or where answer is filed and the cause decided for the plaintiff, the chancery court by its decree shall grant the relief prayed for in the complaint, shall tax as part of the cost a reasonable attorney's fee for the plaintiff, and shall direct the commissioner to sell the land described in the complaint at the front door of the county courthouse to the highest and best bidder for cash in hand, after having first advertised the sale, such advertisement to include all lands embraced in the decree, for two (2) weeks consecutively in some newspaper published in the county.

(c) If all lands are not sold on the day advertised, the sale shall be continued from day to day until completed.

(d) The commissioner shall by proper deed convey title to the purchaser as against all others whomsoever, saving to infants and insane persons having no guardians and curators, the rights they now have by law to appear and except to the proceedings within twelve (12) months after their disabilities have ended.

(e) The commissioner conducting the sale shall be allowed a reasonable fee, to be fixed by the chancery court, which shall be taxed as costs in the case.

(f) The commissioner shall keep an accurate list of all lands sold and shall account to the board of commissioners for all money derived from the sale of delinquent lands.