Ark. Code Ann. § 6-71-131: Sale to best bidder or district

(a) The property shall be offered to the person who will pay the assessment, penalty, and costs for the least amount of the land. (b) (1) If none should offer the amount of the assessment, penalty, and costs, then the delinquent land shall be stricken to the special improvement district, and a deed shall be made to it in like manner as to an individual purchaser. (2) It shall be lawful for the district to hold the land until such time as it may be sold advantageously in the judgment of the commission. Acts 1949, No. 260, § 29; A.S.A. 1947, § 80-3631.

(a) The property shall be offered to the person who will pay the assessment, penalty, and costs for the least amount of the land.

(b) (1) If none should offer the amount of the assessment, penalty, and costs, then the delinquent land shall be stricken to the special improvement district, and a deed shall be made to it in like manner as to an individual purchaser. (2) It shall be lawful for the district to hold the land until such time as it may be sold advantageously in the judgment of the commission.

(1) If none should offer the amount of the assessment, penalty, and costs, then the delinquent land shall be stricken to the special improvement district, and a deed shall be made to it in like manner as to an individual purchaser.

(2) It shall be lawful for the district to hold the land until such time as it may be sold advantageously in the judgment of the commission.