ARKANSAS STATUTES AND CODES
§ 26-38-204 - Parties to suit.
26-38-204. Parties to suit.
(a) Any person, firm, corporation, or improvement district claiming any interest in any parcel of real property adverse to the state shall have the right to be made a party to a suit, and, if made a party, the claims of any such person, firm, corporation, or improvement district shall be adjudicated.
(b) If any person, firm, corporation, or improvement district sets up the defense that the conveyance to the state was void for any cause, the person, firm, corporation, or improvement district shall tender to the clerk of the court the amount of taxes, penalties, interest, and costs due and owing on the parcel.
(c) (1) In case any person, firm, corporation, or improvement district so made a party defendant to the proceeding, as provided in this section, shall establish a valid defense, a decree of the court shall be rendered in favor of the defendant, with respect to the parcel so affected, and the decree shall order the defendant to pay all taxes, penalties, interest, and costs due on the parcel. Thereafter, the Commissioner of State Lands shall issue a deed of redemption.
(2) In the event the defendant fails to establish a valid defense, an order so stating will be entered, and the defendant will be allowed to recover the funds tendered to the clerk pursuant to subsection (b) of this section.