§ 26-37-306 - Procedure for redemption by persons under disability. - Arkansas Statutes

26-37-306. Procedure for redemption by persons under disability.

(a) All lands and town or city lots, or parts thereof, which have been or may hereafter be forfeited to the state for nonpayment of taxes, which belong to minors, persons of unsound mind, and persons in confinement at the date of forfeiture, may be redeemed by such persons by application to the Commissioner of State Lands within the limitation prescribed by law and upon the terms and in the manner provided by law.

(b) (1) Persons of the class mentioned in subsection (a) of this section may, by themselves or by their guardians or next friend, present their petition to the Commissioner, setting forth the evidence of their title at the date of forfeiture and their right to redeem under this section and the facts set forth shall be sworn to by the petitioner.

(2) The oath shall be attested by the clerk of the circuit court of the county, or some notary public of the county and state in which the petitioner resides or before the Commissioner.

(c) The Commissioner may require other evidence than the petition to establish the facts therein set forth, and the petitioner may take proof by affidavit or otherwise as the Commissioner may prescribe.

(d) (1) If the Commissioner finds the facts set forth in the petition to be true, he shall cancel the forfeiture on his books and issue his certificate to the party redeeming the land or lot, setting forth the fact that the land or lot has been duly and legally redeemed by the payment of all taxes, penalties, and costs due thereon.

(2) Upon the presentation of the certificate to the clerk of the county in which the lands lie, the clerk shall mark on his record of lands forfeited to the state opposite to the tract described in the certificate the words "redeemed before the Commissioner of State Lands" and the time when so redeemed.

(e) The assignees of the persons mentioned in subsection (a) of this section shall have two (2) years after they shall have acquired title to redeem the lands or town or city lots, and under the same provisions and restrictions that their assignors had. In no case shall they have a longer time in which to redeem than the assignor had at the time of sale.

(f) The provisions of this section shall not apply to any land or town or city lots that have been in anywise disposed of by the state prior to the filing in the office of the Commissioner a petition for redemption.