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Arkansas Code Title 26. Taxation § 26-38-204. Additional parties to suit--Decree

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

(a) A person, firm, corporation, or improvement district claiming an interest in a parcel of real property adverse to the plaintiff under § 26-38-202 shall join or be made a party and shall have the interest adjudicated in a suit under this subchapter.

(b) If a person, firm, corporation, or improvement district claims that the conveyance of real property to the plaintiff was void, the person, firm, corporation, or improvement district shall tender to the clerk of the circuit court the amount of taxes, penalties, interest, and costs due and owing on the real property.

(c)(1) If the person, firm, corporation, or improvement district made a party defendant to the proceeding under this section establishes a superior claim to all or part of the real property, the decree of the circuit court shall:

(A) Be rendered in favor of the party defendant, with respect to the affected real property;

(B) Order the defendant to pay all taxes, penalties, interest, and costs due on the affected real property;

(C) Order the Commissioner of State Lands to issue a deed of redemption to the party defendant for the affected real property; and

(D) Set aside the transfer from the state to the purchaser, donee, or redemptor of the affected real property.

(2) If the party defendant fails to establish a valid defense, an order so stating will be entered, and the party defendant will be allowed to recover the funds tendered to the clerk under subsection (b) of this section.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-38-204. Additional parties to suit--Decree - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-38-204/

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