Ark. Code Ann. § 18-60-601 (2020)
Proceedings to confirm public sales
The purchasers, or the heirs and legal representatives of purchasers, of lands at sheriff's sales or those made by the county clerks, or by the Commissioner of State Lands, or from levee or drainage improvement districts, who have acquired title by purchase at the sale held by the sheriff or by foreclosure proceedings for taxes due the districts, in pursuance of any of the laws thereof, or those made by the order, decree, or authority of any court of record, may protect themselves from eviction of the lands so purchased, or from any responsibility as possessors of them, by proceeding in the manner provided in this subchapter.
History. Rev. Stat., ch. 149, § 1; Acts 1881, No. 69, § 1, p. 134; C. & M. Dig., § 8379; Pope's Dig., § 10975; Acts 1951, No. 263, § 1; A.S.A. 1947, § 34-1918.
Case Notes
Applicability.
This section has no application to an action for confirmation of title to undivided interests in mineral rights. Schuman v. Certain Lands, 223 Ark. 85, 264 S.W.2d 413 (1954).
Parties.
The purchaser at a tax sale being dead, his grantee need not make such purchaser's heirs or executors parties to a bill of confirmation. Scott v. Watkins, 22 Ark. 556 (1861).
Possession.
Actual possession by the purchaser of land sold for taxes is not necessary in order to bring a bill for confirmation of title and a tax deed in the usual form is prima facie evidence of the regularity of the sale. Bonnell v. Roane, 20 Ark. 114 (1859).
Tax Sales.
Equitable owner may bring suit to confirm tax title on which equitable title is based. Ingram v. Sherwood, 75 Ark. 176, 87 S.W. 435 (1905).
Debtor who was in possession of the property at issue and who claimed an equitable interest in the property was entitled to challenge the quiet title action asserted by the subsequent purchaser, after that purchaser bought the property in a tax sale and sought to quiet title under § 18-60-601, because the debtor had alleged an equitable interest in the property and the debtor had not received notice of the tax sale. In re Paro, 362 B.R. 419 (Bankr. E.D. Ark. 2007).
—Void.
A tax sale of land under unconstitutional statute is void, and a decree confirming it is invalid. Mason v. Gates, 82 Ark. 294, 102 S.W. 190 (1907). See Burbridge v. Gotsch, 107 Ark. 136, 154 S.W. 200 (1913).
A tax sale void for want of clerk's certificate showing publication of notice of sale is rendered valid by confirmation. Osceola Land Co. v. Chicago Mill & Lumber Co., 84 Ark. 1, 103 S.W. 609 (1907).
A tax sale is not rendered valid by confirmation if void for patent ambiguity in description of property. Hornor v. Jarrett, 99 Ark. 154, 137 S.W. 820 (1911).
Tax sales are rendered valid by confirmation if void because of irregularity in signing notice of sale. Burbridge v. Gotsch, 107 Ark. 136, 154 S.W. 200 (1913).
Cited: Howell v. McMillan, 217 Ark. 430, 230 S.W.2d 654 (1950); Heinen v. Dixon, 236 Ark. 1, 364 S.W.2d 153 (1963).