Ark. Code Ann. § 14-86-1207: Redemption of land on delinquent list

(a) Anyone desiring to redeem any of the delinquent lands, town lots, railroads, tramroads, bridges, or other property included in the list shall apply to the county tax collector.

(b) Upon the payment of the tax penalty and cost, the collector shall issue a redemption certificate in triplicate, a copy of which shall be furnished to the board of commissioners of the district and a copy to be retained by the collector, and he shall mark opposite the tract by whom redeemed and the date of the redemption.

(c) The collector shall immediately remit the amount of the tax and penalty so collected to the treasurer, or depository of the district, or other person authorized to receive it.

(d) For his services in filing the list and extending the tax, penalty, and cost thereon, and in issuing certificate of redemption, the collector shall be entitled to the sum of fifty cents (50¢) per tract, which shall be added at the time of the filing of the list and shall be charged as costs against the district and paid into the general revenue fund of the county, when collected, as other costs.