Ark. Code Ann. § 22-5-409: Escheated corporation lands

Where land has escheated to the state under the provisions of § 1 of Act of January 11, 1843, p. 56, the title of the state may be conveyed to the present owner by a quitclaim deed executed by the Commissioner of State Lands upon the filing with him or her of an application for the deed, accompanied by the affidavit of some credible, disinterested person showing that the applicant is the owner of the lands and that the taxes thereon have been paid for the past seven (7) years.