Arkansas Code Title 22. Public Property § 22-6-115. County officials--Unlawful activities

(a) No county clerk, county assessor, sheriff, or other county official shall file or prepare and issue any type of deed, mortgage, lease, or other legal document, nor shall he or she extend and assess any taxes on state or political subdivision lands for any type of taxes, nor shall he or she include any such lands on any delinquent list, without first notifying the state or the department owning the lands by registered letter, return receipt requested, sixty (60) days prior to taking such action, setting forth the proposed action to be taken and including a complete legal description of the lands.

(b) Any action taken without complying with the requirements of this section shall be declared null, void, and invalid, as against the state or political subdivision thereof, in any court having jurisdiction of the cause.