Arkansas Code Title 16. Practice, Procedure, and Courts § 16-66-410. Division of realty

(a) In all sales of real estate, under execution, when the tract or tracts to be sold contain more than forty (40) acres, the real estate shall be divided as the owner or owners may direct into lots containing not more than forty (40) nor less than twenty (20) acres. The officer whose duty it may be to sell the property shall begin at one (1) corner of the real estate, to be designated in the notice published by him advertising the sale, and proceed to sell in the tracts of not more than forty (40) nor less than twenty (20) acres each, of contiguous territory, until the whole of the tract or tracts is disposed of unless the execution is sooner satisfied.

(b) In all sales of school lands, those sales shall commence at the northeast corner and shall be made in tracts of not more than forty (40) acres each, so long as there shall be as much as forty (40) acres remaining to be sold.

(c) In all cases where the corner at which the sale is to commence has not been designated in accordance with subsection (a) of this section, the officer whose duty it may be to sell the tract or tracts of land shall commence at the northeast corner as required in subsection (b) of this section.

(d) The provisions of this section shall not extend to lands sold for taxes.