AR
The investor buys the property itself at sale. No redemption period usually follows, so title transfers directly.
Sale type
Tax deed
Redemption
None
Interest / penalty
Flat rate · 10%
Sale timing
Varies
Rules in plain English
Sale type
Tax deed
The investor buys the property itself at sale. No redemption period usually follows, so title transfers directly.
Ark. Code 26-37-202(e)(3)(A)
“delinquent auction, and if sold, a limited warranty deed shall be issued by”official source ↗
Redemption period
None
No redemption period is documented after the sale.
Ark. Code 26-37-202(e)(1)(A); COSL Rules Subtitle G
“All Redemptions must be received prior to 4:00 p.m. CT on the last business day prior to the date of sale of a”official source ↗
Interest / penalty
Flat rate · 10%
10% flat per year.
Bid method
Highest bid
The parcel or lien goes to the highest bidder at auction.
Ark. Code 26-37-201(b)(4)
“Each sale will be made to the highest responsible bidder for not less than the”official source ↗
Sale schedule
Varies
Sale timing varies by county.
Ark. Code 26-37-202(d)
“The auctions under this section shall be conducted on the dates”official source ↗
Bidder process
- 01Register before the sale as specified in the notice; registration requires a valid driver's license number, expiration date, and issuing state, a photo identification, and yields a prenumbered bid card (26 CAR 400-201)
- 02Confirm you are an eligible bidder: the Commissioner of State Lands and employees, the county collector and deputies, an individual or entity whose home of record is outside the United States, and a former owner or interested party may not bid or purchase, and prior nonpayment may bar bidding (26 CAR 400-202(b))
- 03Bid at the tax-delinquent property auction, where bidders are physically assembled; parcels are offered in the order on the auction list and each sale is made to the highest bidder for not less than the minimum bid amount (26 CAR 400-103(22), 400-202(a), (c))
- 04If a parcel does not sell at the in-person auction, the State may later offer it online through an unsold-property auction or a negotiated-price sale (26 CAR 400-103(24), (13))
- 05Tender the full purchase price at the time of the sale by personal check, business check, certified funds, or credit or debit card; cash is not accepted (26 CAR 400-202(d)(2)-(3))
- 06Receive a purchaser summary on payment; the limited warranty deed issues only on full payment, is recorded in the county, and is then forwarded to the purchaser (26 CAR 400-202(d)(6), 400-203)
- Registration
- Yes
- Registration mode
- in_person
- Registration deadline
- prior to the time of sale as specified in the notice (26 CAR 400-201(a))
- Registration fee
- Not documented
- Deposit required
- Not documented
- Deposit amount
- Not documented
- Deposit percent
- Not documented
- Deposit refundable
- Not documented
- Sale format
- hybrid
- Payment deadline
- the full purchase price must be tendered at the time of the sale; issuance of the limited warranty deed is contingent upon full payment (26 CAR 400-202(d)(2)(A), 400-203(a))
- Payment methods
- check, certified_funds, credit_card
- Residency required
- Not documented
- Registration requires a valid driver's license number, expiration date, and issuing state, and bidders must show photo identification (26 CAR 400-201(c)-(d))
- Registration issues a prenumbered bid card; no bids are accepted without it (26 CAR 400-201(b))
- Earnest money is the first one-hundred-dollar payment tendered as part of an online auction sale (26 CAR 400-103(7))
- An individual or entity whose home of record is outside the United States may not bid or purchase parcels through a tax auction, directly or indirectly (26 CAR 400-202(b)(1)(C))
- The Commissioner of State Lands and his or her employees, and the county collector or the collector's deputy, may not bid or purchase (26 CAR 400-202(b)(1)(A)-(B))
- A former owner or interested party may not bid or purchase (26 CAR 400-202(b)(1)(D))
- Persons or entities that won previous auctions and did not pay, or paid with a dishonored instrument, may be prohibited from bidding (26 CAR 400-202(b)(2))
26 CAR 400-201
“Registration will take place prior to the time of sale as specified in the notice. ... No bids will be accepted unless the bidder has registered and received a prenumbered bid card. ... A valid driver’s license number, expiration date, and issuing state must be provided as part of the registration process. ... Bidders shall be required to show a photo identification.”official source ↗
26 CAR 400-202(b)(1)
“Any person, corporation, association, other legal entity, or agent thereof may bid on the parcels offered, except that the following may not bid or purchase parcels through a tax auction, whether directly or indirectly: ... (C) An individual or entity whose home of record is outside the United States; and (D) A former owner or interested party.”official source ↗
26 CAR 400-202(c)-(d)
“Each sale will be made to the highest bidder for not less than the minimum bid amount; ... Successful bidders at a tax-delinquent property auction must tender the full purchase price at the time of the sale. ... Effective July 1, 2023, each parcel purchased at the tax-delinquent property auction must be paid by: (i) Personal check; (ii) Business check; (iii) Certified funds; or (iv) Credit or debit card. ... Cash payments are not accepted as a payment method.”official source ↗
26 CAR 400-103(22), (24)
““Tax-delinquent property auction” means an auction for the sale of tax-delinquent parcels where bidders are physically assembled and bids accepted; ... “Unsold-property auction” means a sale consisting of bids placed online on a tax-delinquent parcel that was previously offered at a tax-delinquent property auction but not sold.”official source ↗
26 CAR 400-103(7)
““Earnest money” means the first one-hundred-dollar payment tendered as part of an online auction sale;”official source ↗
26 CAR 400-203(a)
“Effective July 1, 2023, issuance of a limited warranty deed will be contingent upon full payment of the purchase price.”official source ↗
Notes
Commissioner of State Lands sells at public auction (Ark. Code 26-37-201/-202); limited warranty deed. Official BLR Arkansas Law portal (arkleg.state.ar.us); code text via LexisNexis public access - no free official section host. | Prose: deed | 10% simple interest + 10% penalty per year of delinquency | none after sale; redeem before 4 p.m. CT on last business day before sale | highest bidder at public auction | varies by county