Arkansas Code Title 14. Local Government § 14-90-1404. Record of delinquent lands

(a)(1) When the suit with the delinquent list is filed with the county tax collector under this subchapter, the delinquent list of property shall be copied into a permanent record of delinquent lands.

(2) The collector shall receive, as part of his costs, the sum of ten cents (10¢) for each separate line of description of property. This amount shall be paid by the plaintiff when the suit is filed and shall be taxed and collected as part of the cost and refunded to the plaintiff.

(b)(1) On the record of delinquent lands, the collector shall note all redemptions made prior to the date of sale.

(2) The collector shall also note on the record the redemption of lands after the sale, first recording after the description of each piece of property to whom it was sold or if sold to the plaintiff.