Arkansas Code Title 18. Property § 18-60-607. Confirmation of sale

(a) There should be no confirmation of the sale of any lands that are in actual possession of any person claiming title adverse to the petitioner, nor shall there be any confirmation of the sale of lands unless the petitioner or his or her grantor or those under whom he or she claims title submits proof that all taxes owed on the lands have been paid, settled, or released.

(b) With respect to land in levee and drainage improvement districts, there shall be no confirmation of sale unless title has been acquired as referred to in § 18-60-601, nor unless the petitioner or his or her grantor or grantors exhibit proof of payment, settlement, or release of all taxes that are due against the lands in the districts at the time of the rendition of the decree of confirmation by the court.