§ 26-37-203 - Conveyance to purchaser -- Contest. - Arkansas Statutes

26-37-203. Conveyance to purchaser -- Contest.

(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.

(b) (1) Except as provided in subdivisions (b)(2) and (3) of this section, all actions to contest the validity of the conveyance shall be brought within one (1) year after the date of the conveyance or thereafter be barred.

(2) A cause of action by a person suffering a mental incapacity, a minor, or a person serving in the United States armed forces during time of war during the two-year period shall be brought within two (2) years after the disability is removed, the minor reaches majority, or the person is released from active duty with the armed forces.

(3) An action to challenge the conveyance to a purchaser of land that was sold at a negotiated sale under 26-37-101 shall be brought within ninety (90) days after the date of the conveyance or thereafter be barred.

(c) No deed issued after January 1, 1987, by the Commissioner of State Lands shall be void or voidable on the ground that the county did not strictly comply with the laws governing tax-delinquent land if prior to the issuance of the deed the Commissioner of State Lands complied with the laws governing the disposition of tax-delinquent land.

(d) Nothing in this section shall prevent any taxpayer from attacking a deed issued by the Commissioner of State Lands on the ground that taxes have actually been paid.