AR SB595

The Commissioner of State Lands must notify property owners of tax-delinquent land by certified mail at their last known address, and if returned unclaimed, send notice by regular mail or to alternative addresses found in county records.

Notice to owners and interested parties must include a partial legal description, parcel number, statement that the land will be sold if not redeemed, and the sale date, which cannot be earlier than one year after certification to the Commissioner.

If certified mail notice to a homestead owner goes undelivered, the Commissioner must provide actual notice by personal service of process at least 60 days before the sale date, with the homestead owner paying the cost of such service.

The Commissioner is not required to notify persons whose title or interest in the property was obtained after certification, or whose interest has expired, been transferred, or terminated regardless of recorded documentation.

Notice validity may only be challenged by owners or interested parties who did not receive notice under the statutory requirements.