Arkansas Code Title 26. Taxation § 26-37-110. No duty to maintain premises

(1) Has no duty to preserve or maintain the premises;

(2) Is not liable for any costs incurred to correct, remove, or abate a condition concerning the tax-delinquent real property; and

(3) Is immune from liability for any claim for damages, costs, fees, or other relief or remedy based upon the condition of the tax-delinquent real property.