Presale notice

(a)(1) Certain information must be included in presale notices published in newspapers and presale notices sent by certified mail and regular mail.

(2) Failure to include certain information required by statute may invalidate a sale of the parcel.

(3) Only an owner or interested party may challenge the compliance of the notice statutes.

(4) The required contents of notices follow.

# (b) Notice of sale by publication

(b) Notice of sale by publication.

(1) A notice of sale will be published by the Commissioner of State Lands in a newspaper having general circulation in the county where the parcel is located.

(2) The published notice shall contain the following:

(A) The amount of taxes, penalties, interest, fees, and other costs due on the parcel;

(B) The name of the owner;

(C) A list of all interested parties as identified by the Commissioner of State Lands;
(D)(i) The legal description and parcel number identifying the parcel.

(ii) A partial or abbreviated legal description shall be sufficient in the notice if the name of the owner and parcel number are listed; and

(E) An indication that the parcel will be sold to the highest bidder provided the bid is equal to the taxes, penalties, interest, fees, and costs owed on the parcel.

(3) Being listed in a public notice does not convey status to an individual or entity determining that it is an owner or interested party.

(4) Failure of the notice to contain the information required in subdivision (b)(2) of this section does not invalidate an auction sale of the parcel unless an owner or interested party did not receive notice in substantial compliance with Arkansas Code § 26-37-301.

(5) Other information may be included in the notice of sale if it is in the best interest of the state to do so.

# (c) Notice of sale by mail

(c) Notice of sale by mail.
(1)(A) A notice of sale will be sent by certified mail to the following:

(i) The owner at the owner’s last known address as certified by the county; and

(ii) All interested parties and any person who may be otherwise known to the Commissioner of State Lands as having a potential interest.

(B) Sending or receipt of notice of sale does not convey status to an individual or entity determining that it is an owner or interested party.

(2) The Commissioner of State Lands shall not be required to send notice by certified mail or any other means to a person, firm, corporation, partnership, or other legal entity whose title to or interest in the tax-delinquent parcel is:

(A) Obtained after certification to the Commissioner of State Lands; or

(B) Expired, barred, released, or otherwise terminated before the date of sale.

(3) If notice by certified mail is returned unclaimed or refused, notice will be sent by regular mail.

(4) If notice is returned undelivered for any other reason, notice will be sent to the owner or interested party at any additional address reasonably identifiable through the examination of the real property records properly filed and recorded in the office of the county recorder where the parcel is located as follows:

(A) The address shown on the deed to the owner;

(B) The address shown on the deed, mortgage, assignment, or other filed and recorded document to the interested party; or

(C) Any other corrected or forwarding address on file with the county collector or county assessor.

(5) The notice by mail will also contain the following:

(A) A partial or abbreviated legal description and the parcel number;

(B) A statement that the parcel will be sold if not redeemed prior to 4:00 p.m. CT on the last business day prior to the date of sale; and

(C) The sale date.

# (d) Notice on homesteads

(d) Notice on homesteads.

(1) In the instance of a tax-delinquent parcel that has been claimed as a homestead and designated as a homestead by the county assessor under Arkansas law, the Commissioner of State Lands shall send notice through a process server at least sixty (60) calendar days before the sale if notice has not been received by certified mail.

(2) When a homestead is owned by a husband and wife as tenants by the entirety, notice to one (1) spouse suffices.