§ 26-37-309 - Uncertified sales to state. - Arkansas Statutes

26-37-309. Uncertified sales to state.

(a) Any land sold to the state for the nonpayment of taxes since the year 1908 or thereafter, which sale has never been certified to the Commissioner of State Lands, may be redeemed by the person, firm, or corporation holding the lands under color of title by filing with the Commissioner a certificate from the clerk of the county in which the lands are situated, showing the sale of the land, the amount of taxes, penalty, and cost due thereon, if any, and the payment thereof and making a sworn statement in writing that he is the holder of the lands as aforesaid and entitled to redeem them.

(b) Upon compliance with subsection (a) of this section, the Commissioner shall issue to the person, firm, or corporation a quitclaim deed to the land, conveying to the person, firm, or corporation, as the case may be, all claim, right, and title the state acquired by the sale. The Commissioner shall make a record of the sale and of the issuance of the deed in a book kept by him for that purpose, showing the sale to the state, the date of the deed, to whom issued, and the description of the lands. The Commissioner shall file and preserve all of the original papers in connection with the redemption in his office. The papers and record shall be open at all times to public inspection.