[map] Arkansas

Arkansas

Summary: (a)(1) All lands upon which the taxes have not been paid for one (1) year following the date the taxes were due, October 10, shall be forfeited to the State of Arkansas and transmitted by certification to the Commissioner of State Lands for collection or sale. (Sec. 26-37-101), who may sell the property at a public auction following a two-year redemption period (Sec. 26-37-301).

Law: Arkansas Code of 1987, Title 26, Chapter 37, “Sale or Forfeiture of Real Property.” Contact: County Tax Collectors or Commissioner of State Lands (Sec. 26-37-203). Interest Rate: Not applicable.

Auction Type: Tax Deed (Sec. 26-37-202 (e)(3)). “If the land is not redeemed, a limited warranty deed will be issued by the Commissioner of State Lands to the purchaser.”

Bidding Procedure: Premium bid / highest bid. (Sec. 26-37-201). “The highest bidder shall pay all taxes, interest, penalties, and other costs.”

According to (Sec. 26-37-302), “(a) Bidders may bid at the sale or mail their bid to the office of the Commissioner of State Lands. Bids shall be delivered at the appropriate place before the deadline established in the notice of sale.
(b) If no one bids at least the assessed value, the Commissioner may negotiate a sale. All negotiated sales shall have approval of the Attorney General of the State of Arkansas.
(c) The Commissioner shall conduct tax-delinquent sales in the county wherein the land is located, unless the Commissioner determines that there are not enough parcels of land to justify a sale in one (1) county only. In that case, the Commissioner may hold a tax-delinquent land sale in one (1) location and thereat sell land located in more than one (1) county if the counties wherein the lands are located are adjoining counties.
(d) The sales shall be conducted on the dates specified in the notices required by this subchapter.
(e) (1) After a sale of the land by the Commissioner of State Lands, including a negotiated sale, the Commissioner of State Lands shall notify the owner and all interested parties of the right to redeem the land within thirty (30) days after the date of the sale paying all taxes, penalties, interest, and costs due, including the cost of the notice.
(2) The notice under subdivision (e)(1) of this section shall be sent by regular mail to the last known address of the owner and all interested parties.
(3) If the land is not redeemed, a limited warranty deed will be issued by the Commissioner of State

Lands to the purchaser.”

Costs: Fees and costs payable by a purchaser at a tax sale include all costs of notices (Sec. 26-37-104) and

The Commissioner of State Lands shall charge a twenty-five dollar ($25.00) collection fee for each deed issued by the Commissioner of State Lands, whether the land is redeemed or sold. (Sec. 26-37-105). The public notice shall contain the amount of taxes, interest, penalties, and other costs due on the land; (Sec. 26-37-201).

Redemption Period: Thirty-days (30) (Sec. 26-37-202). An owner or other interested party may redeem tax- delinquent land at any time up until the tax sale (Sec. 26-37-301), as well as during the 30 days following the date of the sale (Sec. 26-37-202). A special redemption period applies for persons under disability, who have two years from the expiration of their disability to redeem their property (Sec. 26-37-305).
Deed Assigned at Foreclosure to: The purchaser (Sec. 26-37-203). “(a) If the tax-delinquent land is not redeemed within the thirty-day period, the Commissioner of State Lands shall issue a limited warranty deed to the land.”

Notes: Ninety (90) days after a public auction, parcels offered, but not sold, are available for sale through the Commissioner of State Lands office. You may request a list of properties available for a specific county by writing to the Commissioner of State Lands or by calling the Real Estate Division at 501-324-9422. The cost is fifty cents ($.50) per page. You will be invoiced for the list when it is mailed to you. The lists are now available on our website at www.cosl.org/ Please click on the “Publications” menu for easy access. The lists are updated daily.
According to (Sec. 26-37-201), the minimum bid not only includes taxes, interest, penalties, and other costs but the bid must also be equal to at least the assessed value of the land as certified to the Commissioner of State
Lands.

Arkansas Contacts number of Counties: 75

Benton County
215 East Central
Delinquent Property Tax Division
Bentonville, AR 72712-0000
Phone: (501) 271-1000
Fax: (501) 271-1036
www.co.benton.ar.us

Craighead County
511 South Main Street
Delinquent Property Tax Division
Jonesboro, AR 72401-2859
Phone: (870) 933-4500
Fax: (870) 933-4504 www.craigheadcounty.org

Mississippi County
200 West Walnut
Delinquent Property Tax Division
Blytheville, AR 72315
Phone: (870) 763-3212
http://mcagov.missconet.com

Pulaski County
201 South Broadway, Suite 440
Delinquent Property Tax Division
Little Rock, AR 72201-2325
Phone: (501) 340-8305
www.co.pulaski.ar.us/index.htm

Saline County
200 North Main
Delinquent Property Tax Division
Benton, AR 72015
Phone: (501) 303-5600
www.salinecounty.org

Sebastian County
35 South 6th
Delinquent Property Tax Division
Fort Smith, AR 72901
Phone: (479) 783-6139
www.sebastiancountyonline.com

Sharp County
P.O. Box 307
Delinquent Property Tax Division
Ash Flat, AR 72513-0307
Phone: (870) 994-7338
Fax: (870) 994-736
www.sharpcounty.org

Union County
101 North Washington
Delinquent Property Tax Division
El Dorado, AR 71730
Phone: (870) 864-1900
www.co.union.ar.us

Washington County
280 North College Avenue
Delinquent Property Tax Division
Fayetteville, AR 72701-4271
Phone: (501) 444-1700
Fax: (501) 444-1889
www.co.washington.ar.us

White County
300 North Spruce
Delinquent Property Tax Division
Searcy, AR 72143-7720
Phone: (501) 279-6200
www.cswnet.com/~wccomp/