§ 26-26-721 - Checking for nonpayment of delinquent taxes. - Arkansas Statutes

26-26-721. Checking for nonpayment of delinquent taxes.

(a) (1) It shall be the duty of the county assessor of each county of the State of Arkansas, after extending the valuation against each parcel of land, lot, and part of lot on his assessment record to check it, and for all land, lots, and parts of lots that have been certified to the State Land Office for the nonpayment of the delinquent taxes due, he shall stamp or write by the valuation, "State of Arkansas," and also the year which it was certified to the state.

(2) The county assessor shall take the list of the land, lots, and parts of lots, that have been redeemed or purchased which is certified to the county clerks by the Commissioner of State Lands January of each year and show on his assessment record the disposition of the land, lots, and parts of lots.

(b) If the county assessor of the various counties of the State of Arkansas shall need a starting point, he can write the Commissioner of State Lands for a list of the forfeited land, lots, and parts of lots in his county. Upon such request, the Commissioner of State Lands shall furnish him with a correct list of the forfeited land, lots, and parts of lots that have not been redeemed or sold in his office. The county clerks of the various counties of the State of Arkansas shall furnish the county assessor a list of the forfeited land, lots, and parts of lots that he sends to the Commissioner of State Lands yearly. In this way, the county assessor will have a complete record of the forfeited land, lots, and parts of lots for his assessment record.