In Arkansas, all counties hold on to tax delinquent properties for one year, and after notifying the property owner, they then deliver the forfeited properties to the Commission of State Lands. The title to the tax delinquent lands shall vest in the State of Arkansas in care of the Commissioner of State Lands. The Commission of State Lands office becomes responsible for organizing and conducting public tax deed sales throughout the Arkansas counties. Sales take place throughout the year in various counties.
Arkansas County Reference
