Amendments.
The 2011 amendment, in (a)(1), substituted “October 15” for October 10” and “state” for “State of Arkansas.”
The 2013 amendment redesignated former (a)(1) as (a)(1)(A), and added (a)(1)(B).
Case Notes
In General.
Summary judgment was properly awarded to a corporation in an action by guardians to redeem property that had been sold for delinquent taxes. At the time of the brother's death he no longer held title as it had vested in the State pursuant to subsection (c) of this section; however, his incapacitated sisters did inherit his right of redemption. Givens v. Haybar, Inc., 95 Ark. App. 164, 234 S.W.3d 896 (2006).
Notice of Sale.
Title to property sold at a tax sale was properly quieted in the purchaser where the evidence showed that the state land commissioner sent notice of the deficiency and sale to the former owner at the address certified by the county. Mays v. St. Pat Props., LLC, 357 Ark. 482, 182 S.W.3d 84, cert. denied, 543 U.S. 943, 125 S. Ct. 353, 160 L. Ed. 2d 255 (2004).
Buyer's tax deed was properly voided because the Commissioner of State Lands failed to notify the bank as an interested party since it held a recorded interest in the property at the time of certification, and the right to challenge the tax sale based on the failure to give notice to the bank passed to the mortgagor when it acquired an interest in the property through the foreclosure sale.
RWR Props. v. Mid-State Trust VIII, 102 Ark. App. 115, 282 S.W.3d 297 (2008).
Promulgation of Rules.
The Commissioner of State Lands has authority to promulgate rules and regulations concerning tax-forfeiture sales, notwithstanding that the provision granting such authority, which is referenced in subsection (c) of the notes to the statute, is not codified. Carter v. Green, 67 Ark. App. 367, 1 S.W.3d 449 (1999).
Title Vested in State.
Circuit court could dissolve a tenancy by the entirety and award a home to the wife even though their ownership of the home preceded the effective date of § 9-12-317(c), because they had lost title to the property to the State for unpaid taxes under this section, and the property was redeemed and the title was transferred back to them after the statutory provision's effective date.
Freeman v. Freeman, 2013 Ark. App. 693, 430 S.W.3d 824 (2013).
Cited:
Worth v. City of Rogers, 341 Ark. 12, 14 S.W.3d 471 (2000); Rylwell, L.L.C. v. Ark. Dev. Fin. Auth., 372 Ark. 32, 269 S.W.3d 797 (2007); Parkerson v. Brown, 2013 Ark. App. 718, 430 S.W.3d 864 (2013).
Tsann Kuen Enter. Co. v. Campbell, 129 S.W.3d 822 (Ark. 2003). · cites it 5דTsann Kuen answered the complaint, requesting that the trial court deny the appellees’ complaint and find that the procedures used by the State of Arkansas to notify Tsann Kuen of its tax delinquency and forfeiture of its property, as codified at Ark. Code Ann. § 26-37-101 et…”
Givens v. Haybar, Inc., 234 S.W.3d 896 (Ark. Ct. App. 2006). · cites it 24דArk. Code Ann. § 26-37-101 (a) (Repl. 1997).”
Rylwell, L.L.C. v. Arkansas Dev. Fin. Auth., 269 S.W.3d 797 (Ark. 2007). · cites it 8דAs a result of the nonpayment of taxes, the subject property was certified to the Commissioner of State Lands by Pulaski County on March 23, 2002, pursuant to Ark. Code Ann. § 26-37-101 (Repl. 1997). The Commissioner, in accordance with Ark.”
Worth v. City of Rogers, 14 S.W.3d 471 (Ark. 2000). · cites it 4דSee Ark.Code Ann. § 26-37-101 (Repl.1997). Appellants also point out that their pleadings contain statements that any taxes paid were not paid with full knowledge of the facts that rendered the demand illegal.”
Carter v. Green, 1 S.W.3d 449 (Ark. Ct. App. 1999). · cites it 7דThe Commissioner’s authority to promulgate rules and regulations concerning tax-forfeiture sales is referenced in subsection (c) of the notes to Ark. Code Ann. § 26-37-101 (1997). This authority originated in Act 814 of 1987, which modified Act 626 of 1983.”
Mays v. St. Pat Props., LLC, 182 S.W.3d 84 (Ark. 2004). · cites it 4דSpecifically, appellant contends that Pulaski County failed to provide the correct “last known address,” pursuant to Ark. Code Ann. § 26-37-101 (Repl. 1997), to the Commissioner, notwithstanding that his current address was contained in the files of the county collector’s office…”
Freeman v. Freeman, 2013 Ark. App. 693, 430 S.W.3d 824. · cites it 2דArk. Code Ann. § 26-37-101 (b) & (c) (Repl.”
Tucker v. Holt, 33 S.W.3d 110 (Ark. 2000). · cites it 2דDelinquent taxes on real property are collected according to the provisions of Ark. Code Ann. § 26-37-101 et seq. (Repl.”
Rylwell, LLC v. Men Holdings 2, LLC, 2014 Ark. 522, 452 S.W.3d 96. · cites it 4ד522 to Arkansas Code Annotated section 26-37-101(a)(1), that land was forfeited to the State.”
RWR Props., Inc. v. Mid-State Trust VIII, 282 S.W.3d 297 (Ark. Ct. App. 2008). · cites it 2דIn October 2002, that lot was certified to the Commissioner of State Lands pursuant to Ark. Code Ann. § 26-37-101 (Repl. 1997) as tax-delinquent land.”
In Re Paro, 362 B.R. 419 (Bankr. E.D. Ark. 2007). · cites it 4דThe Tax Sale The statutes governing the sale of tax-delinquent real property codified at Ark. Code Ann. § 26-37-101 , et seq. (the “Tax Sales Statutes”) do not require that notice of an upcoming sale of tax-delinquent property be provided to an occupant of such property.”
Ark. Code Ann. § 26-37-101(a): 1 case
Givens v. Haybar, Inc., 234 S.W.3d 896 (Ark. Ct. App. 2006). “Ark. Code Ann. § 26-37-101 (a) (Repl. 1997).”
Ark. Code Ann. § 26-37-101(a)(1): 1 case
Rylwell, LLC v. Men Holdings 2, LLC, 2014 Ark. 522, 452 S.W.3d 96. “522 to Arkansas Code Annotated section 26-37-101(a)(1), that land was forfeited to the State.”
Ark. Code Ann. § 26-37-101(a)(l): 1 case
Rylwell, LLC v. Men Holdings 2, LLC, 2014 Ark. 522, 452 S.W.3d 96. “522 to Arkansas Code Annotated section 26-37-101(a)(1), that land was forfeited to the State.”
Ark. Code Ann. § 26-37-101(b): 2 cases
Givens v. Haybar, Inc., 234 S.W.3d 896 (Ark. Ct. App. 2006). “Ark. Code Ann. § 26-37-101 (a) (Repl. 1997).”
Givens v. Haybar, Inc., 234 S.W.3d 896 (Ark. Ct. App. 2006). “Ark. Code Ann. § 26-37-101 (a) (Repl. 1997).”
Carter v. Green, 1 S.W.3d 449 (Ark. Ct. App. 1999). “The Commissioner’s authority to promulgate rules and regulations concerning tax-forfeiture sales is referenced in subsection (c) of the notes to Ark. Code Ann. § 26-37-101 (1997). This authority originated in Act 814 of 1987, which modified Act 626 of 1983.”
In Re Paro, 362 B.R. 419 (Bankr. E.D. Ark. 2007). “The Tax Sale The statutes governing the sale of tax-delinquent real property codified at Ark. Code Ann. § 26-37-101 , et seq. (the “Tax Sales Statutes”) do not require that notice of an upcoming sale of tax-delinquent property be provided to an occupant of such property.”
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