AR HB1229

Allows bidders for tax-delinquent property auctions to submit bids by mail or online, in addition to bidding in person at the sale.

Prohibits individuals and entities with home of record outside the United States from purchasing tax-delinquent property; deeds purchased by such entities are cancelled within 3 business days with all payments forfeited.

Authorizes the Commissioner of State Lands to conduct unsold-property auctions and negotiated-price sales online, with unsold parcels offered at negotiated prices two or more years after the initial public auction.

Requires quarterly reports to the Legislative Council or Joint Budget Committee listing all tax-delinquent land sold through unsold-property auctions or negotiated-price sales.

Declares an emergency due to inability to hold auctions during COVID-19, with no tax-delinquent properties sold in 2020 or 2021, making online auction capability immediately necessary for returning properties to tax rolls.