Ark. Code Ann. § 26-37-315: Redemption of homestead by taxpayer - Definition

(a) As used in this section, "homestead" means a parcel of tax-delinquent land certified to the Commissioner of State Lands that is identified by the county assessor as a homestead eligible for a homestead credit under § 26-26-1118 .

(b) If an owner of a homestead did not receive actual notice of the sale of his or her homestead by the Commissioner of State Lands or his or her designee by personal service of process at least sixty (60) days before the date of the sale, then the owner of a homestead may redeem the tax-delinquent land by tendering all taxes, penalties, interests, and costs within ten (10) days, excluding Saturdays, Sundays, and legal holidays, after the date of the sale.