Ark. Code Ann. § 14-86-1602: Redemption from state

(a) Where any lands have been foreclosed on by any improvement district for delinquent taxes or assessments due it and the title to any of the lands may have been or is in the state, the purchaser at any sale for the improvement district taxes shall have the right to redeem the land from the state.

(b) In case a receiver shall be appointed by the chancery court for any such lands being foreclosed on by a district, the receiver may, out of the first moneys coming into his hands from rentals, or a sale thereof, redeem the lands from the state.

(c) The purchaser or receiver shall have a lien thereon for the sums so paid the state.