AR SB594

Failure to include required information in tax-delinquent land sale notices does not invalidate the sale unless an owner or interested party did not receive proper notice under § 26-37-301.

Only owners or interested parties who fail to receive notice may challenge the validity of publication notice.

Actions to contest the validity of a conveyance are barred if not commenced within one year after the date of conveyance, with extended two-year periods for persons with mental incapacity, minors, or those on active military duty.

Negotiated sales under § 26-37-101 have a ninety-day deadline to challenge the validity of the conveyance.

Owners or interested parties seeking to set aside a tax-delinquent land sale must tender a cashier's check or cash equal to all taxes, penalties, interest, and costs either into court before filing a complaint or with the Commissioner of State Lands before requesting the sale be set aside.