Ark. Code Ann. § 22-5-207: Lands forfeited to state for taxes

(a) The Commissioner of State Lands shall have charge and control of the disposition of all lands that have been forfeited to the state for nonpayment of taxes legally assessed thereon, and he or she shall dispose of the forfeited lands as provided by law.

(b) The Auditor of State is directed to furnish to the Commissioner of State Lands a complete list of all lands so forfeited to the state each year, within thirty (30) days after the time fixed by law, for settlement by collectors of revenue. This list shall show all the lands in this state forfeited to the state for nonpayment of taxes thereon in the year for which the titles are made.