{"data":{"id":"us-ar/ark.-code-ann.-26-37-316","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-37-316","heading":"Notice requirement - Definition","body":"(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 .\n\n(b) When a homestead is certified to the Commissioner of State Lands, the county collector shall provide notice to the Commissioner of State Lands that the tax-delinquent land is a homestead.","path":["AR Code","Title 26","Chapter 37","Subchapter 3"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"7b58ad04864b44f0c11a26ba2785749e6dde6be9a75852bfd1d976144964f7b2","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-37-315","next":"us-ar/ark.-code-ann.-26-37-317"},"notice":"GroundRules: Original legal text. Not legal advice."}