Arkansas Code Title 18. Property § 18-61-106. Tax deeds

(a) No action for the recovery of any lands or for the possession thereof against any person or persons, their heirs and assigns, who may hold such lands by virtue of a purchase thereof at a sale by the collector, or the Commissioner of State Lands, for the nonpayment of taxes, or who may have purchased the lands from the state by virtue of any act providing for the sale of lands forfeited to the state for the nonpayment of taxes, or who may hold the land under a donation deed from the state, shall be maintained, unless it appears that the plaintiff, his or her ancestors, predecessors, or grantors, was seized or possessed of the lands in question within two (2) years next before the commencement of the suit or action.

(b) This section shall not apply to lands which have been sold to any improvement district of any kind or character for taxes due such districts, nor to any taxes due any such improvement districts, but the lien of said taxes shall continue until paid.