Code of Arkansas Rules Title 26 — Taxation
26 CAR § 400-102
Scope
# (a)
# (1)
This part, having been promulgated and adopted by the Commissioner of State Lands, shall be in full force and effect until it is amended or repealed pursuant to law.
# (2)
All previous rules adopted and published by the Commissioner of State Lands are hereby superseded and repealed insofar as they may be different from or in conflict with this part.
# (b)
# (1)
Except where specifically noted, this part applies to all categories of sales held by the Commissioner of State Lands.
# (2)
Rules not applying to all categories of sales will be found under one (1) of the more specific sections that follow.
# (3)
This part should be regarded as being supplementary to, and not in replacement of and in compliance with, the laws of this state relating to the matters covered by this part.
# (c)
Nothing in this part shall apply to the sale of tax-delinquent parcels that have been or will be certified to the Commissioner of State Lands for tax years prior to 1978.
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In this chapter (31 sections)
- 400-101 · Purpose
- 400-102 · Scope
- 400-103 · Definitions
- 400-104 · Parcel offered for sale
- 400-105 · Presale notice
- 400-106 · Redemption notice
- 400-107 · Title being conveyed
- 400-108 · Redemption of tax-delinquent parcels
- 400-109 · Penalties
- 400-110 · Legal action against the conveyance
- 400-111 · Fees
- 400-201 · Registration
- 400-202 · Bidding at tax-delinquent property auctions
- 400-203 · Payment and issuance of limited warranty deed
- 400-204 · Announcements at tax-delinquent property auctions
- 400-301 · When a parcel becomes eligible for an unsold-property auction
- 400-302 · Registration
- 400-303 · Bidding at unsold-property auctions
- 400-304 · Notice of the unsold-property auctions
- 400-305 · Reserve bid amounts
- 400-306 · Payment and issuance of limited warranty deed
- 400-307 · Reporting requirements
- 400-401 · Excess proceeds, distribution, and remainder
- 400-402 · Order of distribution
- 400-403 · Submitting a claim
- 400-404 · Approval of claims
- 400-405 · Period of time for submission of claims
- 400-501 · Additional duties
- 400-502 · Appraisals
- 400-503 · Disposition of state lands
- 400-504 · Deeds to emerged lands