Ark. Code Ann. § 18-60-602: Petition for confirmation - Affidavit

(a) The petition for confirmation shall be filed with the clerk of the circuit court of the county at least twenty (20) days prior to the first day of the term of court at which application is to be made.

(b) The petitioner, if he or she is acquainted with the lands, shall file with his or her petition his or her affidavit, or the affidavit of some person who is acquainted with the lands, showing that there is no person in actual possession of the lands claiming title adverse to the petitioner, proof that taxes owed on the lands were either paid, settled, or released shall be filed with the petition and, in the case of levee or drainage improvement districts, proof of payment, settlement, or release of all delinquent taxes.