Code of Arkansas Rules Title 26 — Taxation
26 CAR § 400-110
Legal action against the conveyance
(a) The time period during which legal action must be commenced is as follows:
(1)(A) Actions to contest the validity of the deeds issued subsequent to August 16, 2013, the effective date of Acts 2013, No. 1231, must be filed within ninety (90) calendar days after the date of conveyance.
(B) The statute may be further amended to either lengthen or shorten the litigation period, and this part shall at all times be read to reflect the version of Arkansas Code § 26-37-203 applicable at the time of sale of the parcel being litigated;
(2)(A) Acts 2013, No. 1231, amended Arkansas Code § 26-37-203 to a ninety-day litigation period.
(B) The litigation period of any parcel purchased from the Commissioner of State Lands should be determined by consultation with private legal counsel; and (3)(A) Any purchaser taking action or expending money with respect to the parcel prior to the expiration of the ninety-day litigation period does so at their own risk.
(B) Any funds spent during this period may not be recoverable in the event of a successful challenge.
(b) If the sale is set aside by legal action, or if the parcel is proven to be nonexistent or double assessed, or canceled by the Commissioner of State Lands, the purchaser shall be entitled to a reimbursement of money paid to the Commissioner of State Lands, interest not accruing thereon.
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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