§ 22-6-504 - Refund where state's title fails. - Arkansas Statutes

22-6-504. Refund where state's title fails.

(a) The Arkansas State Claims Commission is authorized and empowered to make refunds of amounts received by the state for the purchase or redemption of tax-forfeited lands or of funds received by the state from the sale of islands when it has been determined by the commission that the State of Arkansas has no further right, title, interest, or claim in or to the land or islands.

(b) No refund for more than one thousand dollars ($1,000) may be made under this section to any one (1) individual, firm, or corporation during any fiscal year.

(c) One who claims a refund under this section shall furnish to the commission evidence which satisfies the commission that he or she is entitled to a refund and that the claimant has made diligent effort, where title failed by reason of a court proceeding, to require the plaintiff to pay all sums due the state at the time of sale by the state.

(d) Any claimant for a refund of purchase money shall be chargeable with the value of any timber, stone, or mineral or other thing of value sold, destroyed, or removed from the lands or islands involved.

(e) No refund shall be made under this section except the amount in excess of the sum legally due the state at the time of purchase or redemption.

(f) Any taxes or sums in lieu thereof, paid by anyone since the sale to the state, shall not be included in the amount, if any, determined to be due the state.

(g) The commission shall in each case determine the amount that should be refunded under the provisions of this section.

(h) The Director of the Arkansas State Claims Commission is designated the disbursing officer for the purpose of carrying out the provisions of this section.