GroundRules
Ark. Code Ann. § 18-61-106: Recovery of lands held under tax title
Where this section sits in the code
- AR Code
- Title 18
- Chapter 61
(a) No action for the recovery of any lands or for the possession thereof against any person or persons, their heirs and assigns, who may hold such lands by virtue of a purchase thereof at a sale by the collector, or the Commissioner of State Lands, for the nonpayment of taxes, or who may have purchased the lands from the state by virtue of any act providing for the sale of lands forfeited to the state for the nonpayment of taxes, or who may hold the land under a donation deed from the state, shall be maintained, unless it appears that the plaintiff, his or her ancestors, predecessors, or grantors, was seized or possessed of the lands in question within two (2) years next before the commencement of the suit or action.
(b) This section shall not apply to lands which have been sold to any improvement district of any kind or character for taxes due such districts, nor to any taxes due any such improvement districts, but the lien of said taxes shall continue until paid.
Collected 2026-09-17T21:35:43Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source