Code of Arkansas Rules Title 26 — Taxation
26 CAR § 400-304
Notice of the unsold-property auctions
(a) On the unsold-property auction commencement date, the Commissioner of State Lands shall send notice to the owner and interested parties by certified mail and regular mail in the manner prescribed in 26 CAR § 400-101 et seq.
(b) Purchasers can expect the unsold-property auction process to follow two (2) distinct periods:
(1) Upon the unsold-property auction commencement date, a thirty-calendar-day period follows during which the following occur concurrently:
(A) Additional online bids may be placed:
(i) Beginning on the unsold-property auction commencement date; and
(ii) Ending on the unsold-property auction closing date; and
(B) Notices are sent pursuant to 26 CAR § 400-105; and
(2) Effective July 1, 2023, the expiration of this thirty-day period is deemed the unsold-property auction date of sale.
Source: view the official text
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