Skip to main content
Find a Lawyer

Arkansas Code Title 26. Taxation § 26-37-201. Publication of notice--Required contents--Fee

Current as of March 28, 2024 | Updated by Findlaw Staff

(a)(1) The Commissioner of State Lands shall publish a notice of sale of a parcel upon which the ad valorem property taxes have not been paid in a newspaper having general circulation in the county where the parcel is located.

(2)(A) The publication fee for the notice shall be adopted by rule of the Commissioner of State Lands.

(B)(i) However, the fee under this section shall not exceed the costs expended by the Commissioner of State Lands in producing, filing, or performing the deed.

(ii) As used in subdivision (a)(2)(B)(i) of this section, “costs” means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands.

(b) The notice shall:

(1) Contain the amount of taxes, interest, penalties, and other costs due on the parcel;

(2)(A) Contain the name of the owner, the legal description, and parcel number of the parcel.

(B) A part or abbreviated legal description shall be sufficient in the notice if the name of the owner and parcel number are listed;

(3) Contain a list of all interested parties; and

(4) Indicate that the parcel will be sold to the highest successful bidder if the bid is equal to at least the amount of delinquent taxes, penalties, interest, and the costs of the sale.

(c) The successful bidder shall pay all taxes, interest, penalties, and other costs.

(d)(1) Failure of the notice to contain the information required in subsection (b) of this section does not invalidate an auction sale of the parcel unless an owner or interested party did not receive notice in substantial compliance with § 26-37-301.

(2) Only an owner or interested party that fails to receive notice in substantial compliance with § 26-37-301 may challenge the validity of the publication notice.

(e) As used in this subchapter, “owner” and “interested party” mean the same as defined in § 26-37-301.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-37-201. Publication of notice--Required contents--Fee - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-37-201/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard