AR HB1443

Repeals Arkansas Code § 22-6-101 requiring the Commissioner of State Lands to maintain a bound record book documenting land sales and quarterly reports to the Auditor of State.

Amends the notice requirement for tax-delinquent land sales to require publication in a newspaper with general circulation in the county where the land is located.

Expands the definition of "owner" to explicitly include all joint tenants and either spouse in tenancy by the entirety arrangements, and clarifies that a "redeemer" may be either the property owner or any other person paying all taxes, penalties, interest, and costs.

Amends redemption deed procedures to allow the Commissioner of State Lands to issue deeds in the name of either the owner or redeemer, and specifies that redemption deeds do not convey or change legal ownership of the property.

Requires the owner or redeemer to pay all fees for the redemption deed and recording costs.