AR HB1934

Amends Arkansas Code § 26-37-205(a) to modify the distribution of funds from tax-delinquent land sales by the Commissioner of State Lands.

Adds a new fifth category of funds to be withheld from tax-delinquent land sale proceeds: delinquent solid waste assessments plus penalties and interest, held in escrow for one calendar year before remittance to counties.

Requires the Commissioner of State Lands to review information from county collectors to verify whether delinquent solid waste assessments qualify for withholding and determine the proper amount.

Specifies that refunds of withheld solid waste assessments must be recovered from the counties that originally received the proceeds; counties cannot place liens against real property for unpaid solid waste assessments.

Renumbers the final distribution category (remainder of funds) from fifth to sixth priority, making solid waste assessments the fifth priority distribution from tax-delinquent land sales.