STATE STATUTES & CODES
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ARKANSAS STATUTES AND CODES
§ 26-37-305 - Rights of persons under disability.
26-37-305. Rights of persons under disability.
(a) All land or a city lot or town lot belonging to an insane person, minor person, or person in confinement that is sold for taxes may be redeemed within two (2) years after the expiration of the person's disability.
(b) (1) In redemption of any land described in subsection (a) of this section by any person after the expiration of a disability described in subsection (a) of this section, the purchaser shall be required to account for all timber, gas, oil, or mineral substance taken from the land while holding under the tax title and protect the rights of any person under disability as provided in this section.
(2) (A) A person desiring to take any timber, gas, oil, or mineral substance from any land held under tax title within ten (10) years after the sale for taxes shall first execute a bond in sufficient amount to cover the substance to be removed, with good and sufficient sureties, conditioned that the holder of the land will pay for all substances removed from the land if the land is redeemed under the provisions of this section.
(B) The bond shall be filed with and approved by the clerk of the county court in the county where the land is located.
(c) (1) Any person removing timber, gas, oil, or a mineral substance from any land contrary to the provisions of this section and without first executing the bond provided for in this section shall be guilty of a violation and shall be fined in any sum not less than twenty-five dollars ($25.00) and not more than double the amount of the substance removed.
(2) A person may remove timber from land cleared in good faith for cultivation without becoming liable to the penalty provided in this section.
(d) (1) The county clerk shall keep a record of all certificates of redemption of lands or city lots or town lots, or parts of lands or city lots or town lots, which were sold for delinquent taxes and redeemed and shall retain the record of them for ten (10) years from the date on which the redemption certificates were issued.
(2) Thereafter, unless a court order shall have been issued with respect to any such redemption certificate, the county clerk may destroy the record.
(a) All land or a city lot or town lot belonging to an insane person, minor person, or person in confinement that is sold for taxes may be redeemed within two (2) years after the expiration of the person's disability.
(b) (1) In redemption of any land described in subsection (a) of this section by any person after the expiration of a disability described in subsection (a) of this section, the purchaser shall be required to account for all timber, gas, oil, or mineral substance taken from the land while holding under the tax title and protect the rights of any person under disability as provided in this section.
(2) (A) A person desiring to take any timber, gas, oil, or mineral substance from any land held under tax title within ten (10) years after the sale for taxes shall first execute a bond in sufficient amount to cover the substance to be removed, with good and sufficient sureties, conditioned that the holder of the land will pay for all substances removed from the land if the land is redeemed under the provisions of this section.
(B) The bond shall be filed with and approved by the clerk of the county court in the county where the land is located.
(c) (1) Any person removing timber, gas, oil, or a mineral substance from any land contrary to the provisions of this section and without first executing the bond provided for in this section shall be guilty of a violation and shall be fined in any sum not less than twenty-five dollars ($25.00) and not more than double the amount of the substance removed.
(2) A person may remove timber from land cleared in good faith for cultivation without becoming liable to the penalty provided in this section.
(d) (1) The county clerk shall keep a record of all certificates of redemption of lands or city lots or town lots, or parts of lands or city lots or town lots, which were sold for delinquent taxes and redeemed and shall retain the record of them for ten (10) years from the date on which the redemption certificates were issued.
(2) Thereafter, unless a court order shall have been issued with respect to any such redemption certificate, the county clerk may destroy the record.
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