Ark. Code Ann. § 26-37-310 (2026)

Case Notes

Disposition by State.

Execution of donation certificate of tax forfeited lands to donee is a disposition of the land within the meaning of this section giving the owner right to redeem lands that have not been sold or otherwise disposed of by the state. Waldon v. Holland, 206 Ark. 401, 175 S.W.2d 570 (1943).

Where, at the time donation certificate was issued by state to donee, there was no law in existence that gave landowner any further right to redeem, subsequently enacted statute, providing that no pending donation shall bar redemption and remitting donee to courts for enforcement of any rights as to property because of betterments, impaired donee's right under the contract. Waldon v. Holland, 206 Ark. 401, 175 S.W.2d 570 (1943).

Law in force at the time concerning redemption also becomes a part of the contract as to a donation deed by state, as that law measures the respective rights. Waldon v. Holland, 206 Ark. 401, 175 S.W.2d 570 (1943).

Commissioner of State Lands had authority to cancel redemption deed issued to grantee because of worthless checks given by grantee in payment for deed, and subsequent sale of the lands to another person conveyed all title and interest of the state to that person. Field v. Brown, 206 Ark. 545, 176 S.W.2d 155 (1943).

Where state conveyed property to husband and wife and property was previously owned by husband and forfeited to state for nonpayment of taxes, it was a sale that vested the property in the husband and wife as tenants by the entirety and was not a redemption of tax forfeited lands; so that, upon husband's death, ownership vested in wife and, upon her death, intestate title passed to her heirs at law. Herford v. Scales, 240 Ark. 436, 399 S.W.2d 653 (1966).

Overdue Tax Act of 1881.

Where, after proper redemption of land that had been sold under Overdue Tax Act of 1881 (Acts 1881, No. 39), sale was confirmed, deed was executed, and writ of possession ordered in favor of purchaser, confirmation could be set aside and writ of possession quashed. Adair v. Scott, 53 Ark. 480, 14 S.W. 671 (1890) (decision under prior law).

Where land was forfeited to state under Overdue Tax Act of 1881 (Acts 1881, No. 39) after lands were returned delinquent, conveyance by state could not be attacked after confirmation of sale, although collector's books showed tax had been paid. Jefferson Land Co. v. Grace, 57 Ark. 423, 21 S.W. 877 (1893) (decision under prior law).

Questions relating to regularity of assessment of lands for taxation, amount of taxes assessed against them, and payment thereof were concluded by decree of confirmation of lands in Overdue Tax Act of 1881 (Acts 1881, No. 39) suit. Streett v. Reynolds, 63 Ark. 1, 38 S.W. 150 (1896) (decision under prior law).

During pendency of Overdue Tax Act of 1881 (Acts 1881, No. 39) suit to set aside forfeiture of certain land for taxes, Commissioner of State Lands had no authority to issue donation certificate and deed based upon the forfeiture. St. Louis Refrigerator & Wooden Gutter Co. v. Langley, 66 Ark. 48, 51 S.W. 68 (1898) (decision under prior law).

Where lands were sold to state and conveyed under Overdue Tax Act of 1881 (Acts 1881, No. 39), but for years thereafter the state, through its county officers, assessed, levied, and collected taxes on these lands in the names of the original owners and their successors, it would be presumed that these lands had been redeemed from the Commissioner of State Lands by the original owners. Wallace v. Hill, 135 Ark. 353, 205 S.W. 699 (1918) (decision under prior law).

Where land was sold to state under Overdue Tax Act of 1881 (Acts 1881, No. 39), and was not redeemed within time allowed, person who was remote grantee of tax purchaser acquired a valid title. Chicago Land & Timber Co. v. Dorris, 139 Ark. 333, 213 S.W. 759 (1919) (decision under prior law).

Redemption of Lands.

Fact that Commissioner of State Lands permitted one to redeem land claimed by him from a tax sale cannot be held to be an adjudication of his ownership of the land in litigation with another person. Meyer v. Snell, 89 Ark. 298, 116 S.W. 208 (1909).

Redemption of land by owner from tax forfeiture, made after forfeited land has been sold by state, held merely a payment of taxes and not color of title. Pyburn v. Campbell, 158 Ark. 321, 250 S.W. 15 (1923).

Provisions that permitted state to retain all moneys paid for redemption held not subject to constitutional prohibition that no money arising from a tax levied for one purpose shall be used for any other purpose. Page v. McCuin, 201 Ark. 890, 148 S.W.2d 308 (1941).

Cited: Buschow Lumber Co. v. Witt, 212 Ark. 995, 209 S.W.2d 464 (1948).