Ark. Code Ann. § 14-123-416: Redemption

However, at any time within two (2) years after the rendition of the final decree of the chancery court as provided in § 14-123-415 , the owner of the lands may file his petition in the court rendering the decree alleging the payment of the assessments on the lands for which they were sold. Upon the establishment of that fact, the court shall vacate and set aside the decree.