Redemption of tax-delinquent parcels

(a) Until a tax-delinquent parcel is sold or disposed of by the state, a person who wishes to redeem the parcel shall submit the following to the Commissioner of State Lands:

(1) A petition to redeem the parcel that may be obtained by:

(A) Request through the Commissioner of State Lands’ website, https://www/cosl.org/https://www/cosl.org/; or

(B) Contacting the Commissioner of State Lands’ office;

(2) A sum of money equal to the amount of outstanding taxes, penalties, interest, fees, and costs due and owing at the time the petition is received by the Commissioner of State Lands’ office; and

(3) Such other documentation that the Commissioner of State Lands may require.

(b) The petition to redeem shall include a signature verified by the petitioner.
(c)(1) The parcel may be redeemed online through the Commissioner of State Lands’ website, https://www.cosl.org, by:

(A) Completing an online petition; and

(B) Paying with a credit or debit card.

(2) If the parcel is redeemed online, the petitioner is not required to submit a paper copy of the petition to redeem.
(d)(1) The total amount due on a petition to redeem is valid for thirty (30) calendar days from the date requested, unless:

(A) The parcel has been sold;

(B) The records have been amended by a county; or

(C) Additional costs, fees, or taxes accrued.

(2) The amount is subject to increase within this thirty-calendar-day period if actual costs, fees, and taxes are added.

(3) If the petition date has expired or additional costs have accrued, an updated petition to redeem must be requested.
(e)(1) Effective July 1, 2023, petitions and payments must be received in the Commissioner of State Lands’ office prior to the petition’s expiration date or prior to 4:00 p.m. CT on the last business day prior to the date of sale, whichever is earlier.

(2) Postmarks will not be accepted.

(3) Deadlines are strictly enforced.

(f) Partial payments, incomplete petitions, or incorrect petitions will not be accepted and will not extend the redemption period.

(g) Payment to redeem a tax-delinquent parcel under this section shall be made in cash, certified funds, or as provided in Arkansas Code § 26-37-302 if the redemption occurs within thirty (30) calendar days before 4:00 p.m. CT on the last business day prior to the date of sale of either:

(1) The tax-delinquent auction; or

(2) An unsold-property auction.

# (h) Effective July 31, 2023, upon redemption

(h) Effective July 31, 2023, upon redemption.

(1) If the redeemer is the owner, a redemption deed and redemption receipt will be:

(A) Issued in the name of the owner by the Commissioner of State Lands; and

(B) Filed with the county.

(2) If the redeemer is not the owner, a:

(A) Redemption deed will be issued in the name of the owner; and

(B) Redemption receipt will be issued to the redeemer.