Arkansas Commissioner of State Lands

Buyer's Guide
Important Facts you need to know...

Description of Parcels for Sale

The parcels in this publication are organized by county, sale date and time. Each parcel is identified by a sale number and these sale numbers run consecutively throughout this catalog. Within each county, parcels are arranged alphabetically using the record owner's last name printed in BOLD LETTERS. The next item is the legal description certified by the county collector to the Commissioner of State Lands office. This same legal description will appear on the limited warranty deed. After the legal description, any additional legal claim or lien information attached to the parcel and known by the Commissioner of State Lands is recorded. The last line of each entry includes "Min Bid" and "Tax Due." The minimum bid is the assessed valuation of the property provided by the county assessor. The last item of information included in each entry is the delinquent tax owed on the parcel. The tax due amount is calculated through the date of sale and predicated on the complete transfer of title taking place within ninety (90) days of the sale. For auctions scheduled between August 1 and October 10, the "Tax Due" amount includes the current year's taxes.

Legal Description

The property listed in this publication is categorized as: (1) acreage, (2) improvements only, and (3) subdivided lots. Legal descriptions which describe acreage have several components. The first part describes where the parcel is located. Example: N1/2 SW1/4 SE1/4 means the North Half of the Southwest Quarter of the Southeast Quarter. The second part notes the section, township, and range, respectively, where the parcel is located. Example: 8 7N 16W means Section 8 of Township 7 North Range 16 West. The last part of the legal description is the parcel number or the number assigned to the property by the county assessor. If the parcel number is not available or does not exist a "N/A" is noted. The "code" which appears in this section refers to the page and line number where the entry is recorded in the Commissioner of State Lands office. The last number of the code refers to the original year of delinquency. Subdivided City Lots are also listed in this publication. The description of these lands is characterized by the lot and block number, the addition or subdivision, and city or town. The parcel and code number are the same as above. Improvements Only are improvements of buildings which have been assessed as real property, while the land on which they are located has been separately assessed for its value. They are usually described by their location on acreage or subdivided lots. The parcel and code number are the same as above. If a property address is listed in a parcel description, it is for informational purposes only. It is not a part of the legal description and, therefore, should not be relied on to determine the location of the parcel.

Important Notice

Legal descriptions that are not fully decribed in the property being conveyed can result in a limited warranty deed being declared null and void. A legal description containing the use of the term part or fractional is generally insufficient.

Liens and Mortgages

Properly filed and recorded liens and mortgages are not extinguished by tax sales unless the holder of such liens or mortgages has received proper notification of the sales as required by the statutes. Notification must be in the form of a certified letter prior to the sale, and such lien or interest must appear in the newspaper publication prior to the sale. Without proper notification, the lien holder's rights are intact subsequent to the sale, and the right to foreclosure against the land survives the sale. Additionally, liens or encumbrances held by municipalities and improvement districts are most likely not extinguishable even in the case where proper notice has been given.

Research

The Commissioner of State Lands strongly urges prospective purchasers to research all properties at the county level before purchasing. Determine the location and size of the parcel and check for liens, mortgages, and other taxes or assessments that may be due but not collected by this office. The State of Arkansas cannot and does not guarantee title, access, or existence to any property sold through public auction or negotiated sales. Further, all purchasers are urged to conduct independent reviews of property records.

Negotiated Sales

Ninety (90) days after a public auction, parcels offered, but not sold, are available for sale through the Commissioner of State Lands office. You may request a list of properties available for a specific county by writing to the Commissioner of State Lands or by calling the Real Estate Division at 501-324-9422. The cost is fifty cents ($.50) per page. You will be invoiced for the list when it is mailed to you. The lists are now available on our website at www.state.ar.us/land/land.html. Please click on the "Publications" menu for easy access. The lists are updated daily.

Excess Proceeds

All monies collected in excess of the taxes, penalties, interest and fees can be claimed by the delinquent owner(s) one year after the sale of their property. The former owners must prove they were the owners of the parcel at the time of the sale and sign a Deed of Release relinquishing their interest and claim to the property. Former owners should contact the Commissioner of State Lands one year after the sale for the appropriate paperwork.

Payment

The first $100 for each parcel you purchase must be paid in cash, cashier's check or money order. The remainder may be paid by personal check or any of the payment methods already listed.

Rules and Regulations

1. Land Offered for Sale

A. All land offered for sale by the Commissioner of State Lands has been certified to the State for non-payment of taxes from the county where the land is located.
B. The property being offered is identified by legal description and/or parcel number as certified by the county.
C. The Commissioner of State Lands recommends that all prospective purchasers do their own research as to the use of the land for their intended purpose and make a personal inspection of the property.

2. Notice of Sale

A. A notice of sale will be published by the Commissioner of State Lands in a newspaper having general circulation in the county where the land is located.
B. In most cases the sale will take place in the county where the land is located.

3. Contents of the Notice of Sale

A. The assessed value of the land.
B. The amount of taxes, interest, penalties and other costs due on the land.
C. The legal description of the land.
D. A list of all recorded liens against the land that are known to the Commissioner.
E. A deadline at which time bids must be delivered.
F. The land will be sold to the highest bidder provided the bid is equal to the assessed value of the land.

4. Registration at the Sale

A. Registration will take place prior to the time of sale as specified in the notice.
B. No bids will be accepted unless the bidder has registered and received a pre-numbered bid card.

5. Who May Bid

Any person, corporation or association or agent thereof may bid on the properties offered except that the Commissioner of State Lands and his employees, the County Collector or his deputy and the Clerk of the County or his deputy may not bid on the property or be involved in the purchase of such property.

6. Bidding

A. In General
1. The minimum bid amounts are shown on the list. The minimum bid amount is equal to the assessed value of the land as certified to the Commissioner of State Lands by the county.
2. Each sale will be made to the highest responsible bidder for not less than the minimum bid amount.
3. Successful bidders, whether bidding by mail or at the auction, will receive receipts for payments made.
B. At Auction
1. Subject to proper registration as outlined in Rule 4, bids may be made at the oral auction on the day of the sale.
2. Each parcel of land will be offered separately and in the order appearing on the bid list.
3. An oral bid accepted at public auction is a legal and binding contract to purchase.
C. By Mail
1. Bids by mail must be received by the Commissioner of State Lands no later than seven (7) days prior to the date of sale.
2. Unsuccessful bidders will be refunded in full.
3. Bids received by the Commissioner prior to the sale date will be announced immediately preceding the oral auction of the parcel.

7. Terms of Sale

A. The full purchase price is equal to the highest amount bid plus the "TAX DUE" amount as listed in the catalog.
B. Successful bidders must tender the full purchase price (the amount bid plus the "TAX DUE" amount as listed) at the time of the sale.
C. Bids by mail must include the full purchase price (the amount bid plus the "TAX DUE" amount as listed).
D. At the auction or by mail, the first one hundred dollars ($100.00) of the full purchase price must be paid in cash, by money order or cashier's check with the balance payable by personal check. No deed will be issued until clearance is assured by the bank or lending institution on which such checks are drawn. (DO NOT SEND CASH BY MAIL).
E. All cashier's checks, money orders, and checks should be made payable to the Commissioner of State Lands.
F. No purchase may be made on a time-payment plan.
G. Upon payment of the full purchase price, the successful bidder will receive a certificate of purchase from the Commissioner of State Lands.
H. Record owners, their agents, or assigns have thirty (30) days from the date of the sale to redeem the property.
I. In the event of redemption, the purchaser at the sale will receive a full refund, no interest accruing.
J. If no redemption occurs, the purchaser will receive a limited warranty deed from the Commissioner of State Lands subsequent to the expiration of the 30-day redemption period.

8. Penalties

A. The cash amount tendered on the day of the sale will be forfeited by the successful bidder in the event the check used to pay the balance is a non-negotiable instrument.
B. Pursuant to the provisions of A.C.A. Section 5-37-301 through 307, "The Arkansas Hot Check Law", the maker of checks returned to the Commissioner of State Lands for insufficient funds will be prosecuted.
C. The Commissioner of State Lands reserves the right to exclude any individual partnership or corporation from the bidding process for failure to abide by these rules or for failure to carry on business in good faith.

9. Title Being Conveyed

Deeds are limited warranty deeds conveying all title received by the state through tax forfeiture.

10. Legal Action Against the Conveyance

A. Most actions to contest the validity of the deeds must be filed within two (2*) years after the date of conveyance [Exceptions to this rule are listed under A.C.A. Section 26-37-203(b)(1) & (2)].
B. If the sale is set aside by legal action or if the land is proven to be non-existent, or double assessed, the purchaser will be entitled to a reimbursement of money paid to the Commissioner of State Lands, interest not accruing thereon.

* Act 1036 of 2007 shortened the contest period to one(1) year.

11. Negotiated Sales
A. In the event no one bids at least the minimum bid, the Commissioner of State Lands may negotiate a sale.
B. Such sales that are negotiated shall take place at a time which will be specified at the auction and which will be held at the offices of the Commissioner of State Lands. Prior to execution, such sales must have the approval of the Attorney General of the State of Arkansas.

12. Caveat

Nothing in these rules and regulations shall apply to the sale of tax delinquent land which has been or will be certified to the Commissioner of State Lands for tax years prior to 1978.

Laws Governing the Redemptions and Sale of Tax Delinquent Property

§26-37-101. Transfer of tax-delinquent lands.
(a) (1) All lands upon which the taxes have not been paid for one (1) year following the date the taxes were due, October 10, shall be forfeited to the State of Arkansas and transmitted by certifi cation to the Commissioner of State Lands for collection or sale. (2) No tax-delinquent lands shall be sold at the county level.
(b) The county collector shall hold all tax delinquent lands in the county for one (1) year after the date of delinquency, and if not redeemed by the certifi cation date, which shall be no later than July 1 of the following year, the collector shall transmit it to the state after notice as provided in this chapter indicating all taxes, penalties, interest, and costs due and the name and last known address of the owner of record of the tax-delinquent land.
(c) Upon receipt of the certifi cation, title to the tax delinquent lands shall vest in the State of Arkansas in care of the Commissioner of State Lands. History. Acts 1983, No. 626, § 1, A.S.A. 1947, § 84- 1126; Acts 1987, No. 814, § 5; 1993, No. 791, § 2; 1995, No. 660 § 1. A.C.R.C. Notes. Acts 1983, No. 626, § 7, as amended by Acts 1985, No. 179 § 5, Act 1987, No. 814 § 6, Act 1991, No 1080, § 1, and Acts 1993, No. 791 § 3, provided:
“(a) except as provided in subsection (b) of this section [Acts 1987, No. 814, § 6(b)] all tax delinquent land then held by the Commissioner of State Lands should be disposed of according to the provisions of Act 626 of 1983, as amended. For the purposes of Act 626 of 1983, as amended, the word ‘taxes’ should mean ad valorem taxes on real estate and the annual installments of the assessments of benefits levied by municipal improvement districts formed in second class cities under Act 84 of 1881, as amended, § 14-88-101 et seq., or Act 64 of 1929, as amended, § 14-88-203 et seq., for the sole purpose of acquiring, constructing, operating, or maintaining a recreational facility. The term ‘tax delinquent land’ when used in Act 626 of 1983, as amended, should mean all land upon which the ad valorem property taxes have not been paid and the term should also include land subject to a lien for nonpayment of annual installments of the assessments of benefi ts levied by municipal recreation improvement districts created pursuant to § 14-88-101 et seq., or § 14-88-203 et seq.
“(b) All tax delinquent land which has been or will be forfeited to the State and conveyed to the Commissioner of State Lands by certifi cation but which remains neither sold nor redeemed two (2) years from the date of the applicable public auction conducted in accordance with the provisions of Act 626 of 1983, as amended, may not be subject to the provisions of Act 626 of 1983, as amended, or any other Act relating to the sale of land by the Commissioner at public sales or by negotiation for whatever price the Commissioner determines to be in the best interest of the State and its local taxing units.”
“(c) The Commissioner of State Lands shall have the authority to promulgate such rules and regulations as may be necessary to effectively carry out the provisions of Act 626 of 1983, as amended, [and,] upon adoption, such rules and regulations shall have the full force and effect of law.”

§26-37-102. Publication of notice - Fee.
(a) The county collector in each county shall, not less than thirty (30) days nor more than forty (40) days prior to the certifi cation of the land, cause to be published in a newspaper of general circulation in the county:
(1) A list of real property not previously redeemed;
(2) The names of the owners of record;
(3) The amount of the taxes, penalties, interest, and cost necessary to be paid to redeem the property;
(4) The date upon which such period of redemption expires; and
(5) Notice that unless the property is redeemed prior to the expiration of the period of redemption, the lands will be forfeited to the state.
(b) Fees for the publication shall be the same as set forth in

§26-37-108. §26-37-103. Verification by county assessor.
(a) Prior to certifi cation to the Commissioner of State Lands, the county assessor shall:
(1) Verify the assessment to establish value on all parcels to be certified;
(2) Verify the name and last known address of the owner of record of the tax-delinquent land; and
(3) Determine whether the tax-delinquent land exists;
(b) If the land is found to be nonexistent, the county assessor shall remove the delinquent entry from the assessment rolls.
(c) No tax-delinquent lands shall be certifi ed to the Commissioner of State Lands without the assessor’s verification.

§26-37-104. Cost of notices.
(a) All costs of notice shall be added to the costs to be collected from the purchaser or redeemer.
(b) Costs of notice shall include, but not be limited to, certified mail costs, newspaper and catalog costs, and title work.

§26-37-105. Collection fee.
The Commissioner shall charge a twenty-five dollar ($25.00) collection fee against each parcel of tax delinquent land which has been certified to his office.

§26-37-201. Publication of notice - Fee.
(a) The Commissioner of State Lands shall publish a notice of sale of land upon which the ad valorem property taxes have not been paid in a newspaper having general circulation in the county wherein the land is located. The publication fee for the notice shall be the same as set forth in § 26-37-107.
(b) The notice shall:
(1) Contain the assessed value of the land;
(2) Contain the amount of taxes, interest, penalties, and other costs due on the land;
(3) (A) Contain the name of the owner, the legal description, and parcel number of the land.
(B) A part or abbreviated legal description shall be suffi cient in the notice if the name of the owner and parcel number are listed;
(4) Contain a list of all interested parties; and
(5) Indicate that the land will be sold to the highest bidder if the bid is equal to at least the assessed value of the land as certifi ed to the Commissioner of State Lands.
(c) The highest bidder shall pay all taxes, interest, penalties, and other costs.
(d) Failure of the notice to contain the information required in subsection (b) of this section invalidates an auction sale of the land; and (e) As used in this section, “interested party” has the same meaning as in §26-37-301.

§26-37-202. Procedure to sell.
(a) Bidders may bid at the sale or mail their bid to the office of the Commissioner of State Lands. Bids shall be delivered at the appropriate place before the deadline established in the notice of sale.
(b) If no one bids at least the assessed value, the Commissioner of State Lands may negotiate a sale. All negotiated sales shall have approval of the Attorney General of the State of Arkansas.
(c) The Commissioner of State Lands shall conduct taxdelinquent sales in the county wherein the land is located, unless the Commissioner of State Lands determines that there are not enough parcels of land to justify a sale in one (1) county only. In that case, the Commissioner of State Lands may hold a tax-delinquent land sale in one (1) location and thereat sell land located in more than one (1) county if the counties wherein the lands are located are adjoining counties.
(d) The sales shall be conducted on the dates specifi ed in the notices required by this subchapter.
(e) After a sale of the land by the Commissioner of State Lands, including a negotiated sale, the Commissioner of State Lands shall notify the owner and all interested parties of the right to redeem the land within thirty (30) days after the date of the sale by paying all taxes, penalties, interest, and costs due, including the cost of the notice. (2) The notice under subdivision (e)(1) of this section shall be sent by regular mail to the last known address of the owner and all interested parties. (3) If the land is not redeemed, a limited warranty deed will be issued by the Commissioner of State Lands to the purchaser.
(f) As used in this section, “interested party” has the same meaning as in

§26-37-301. §26-37-203. Conveyance to purchaser - Contest.
(a) If the tax-delinquent land is not redeemed within the thirty-day period, the Commissioner of State Lands shall issue a limited warranty deed to the land.
(b) (1) Except as provided in subdivisions (b)(2) and (3) of this section, all actions to contest the validity of the conveyance shall be brought within one (1) year after the date of the conveyance or thereafter be barred.
(2) A cause of action by a person suffering a mental incapacity, minors, or those serving in the United States armed forces during time of war during the two-year period shall be brought within two (2) years after the disability is removed, the minor reaches majority, or the person is released from active duty with the armed forces.
(3) An action to challenge the conveyance to a purchaser of land that was sold at a negotiated sale under

§ 26-37-101 shall be brought within ninety (90) days after the date of the conveyance or thereafter be barred.
(c) No deed issued after January 1, 1987, by the Commissioner of State Lands shall be void or voidable on the ground that the county did not strictly comply with the laws governing tax-delinquent land, provided that prior to the issuance of the deed, the Commissioner of State Lands complied with the laws governing the disposition of tax-delinquent land.
(d) Nothing in this section shall prevent any taxpayer from attacking a deed issued by the Commissioner of State Lands on the ground that taxes have actually been paid.

§26-37-204. Sales set aside.
(a) In the event the sale is set aside by legal action or if the land is proven to be nonexistent or double assessed, the purchaser shall be entitled to reimbursement of moneys paid.
(b) The Commissioner of State Lands shall have the authority to set aside any sale. In the event the Commissioner determines that a sale shall be set aside, the purchaser may be entitled to reimbursement of moneys paid to the Commissioner of State Lands.
(c) In cases where the sales may be set aside by the Commissioner of State Lands or by legal action by the record owner or the heirs or assigns of the record owner, the record owner or the heirs or assigns of the record owner shall pay all back taxes, penalties, interest, and costs charged against the land.
(d) If the Commissioner of State Lands determines that the owner and all interested parties did not receive the required notice of sale and right to redeem, the Commissioner of State Lands shall:
(1) Set aside the sale; or
(2) Notify the owner and interested parties of the reasons why the Commissioner of State Lands does not believe the sale should be set aside.
(e) As used in this section, “interested party” has the same meaning as in §26-37-301.
(f) The Commissioner of State Lands shall not be liable for any monetary damages to any owner, interested party, or purchaser of tax delinquent land for any action taken or any omission of action related to the sale of tax delinquent land.

§26-37-205. Distribution of funds.
(a) All moneys collected by the Commissioner of State Lands from the sale or redemption of tax delinquent lands shall be distributed as follows:
(1)(A) First, to the Commissioner of State Lands, the penalties, the collection fees, sale costs, and other costs as prescribed by law. (B) The sale costs shall include, but not be limited to, fees for title work;
(2) Second, an amount to each county equal to the taxes due plus interest and costs to the county as certifi ed by the county tax collector, which amount shall be held in an escrow fund administered by the Commissioner of State Lands and remitted to the counties within one calendar year of their receipt by the Commissioner; and
(3) Third, the remainder, if any, shall be placed in another escrow fund administered by the Commissioner of State Lands.
(b) If no actions are brought within the time limits prescribed under this subchapter, the remaining funds, if any, shall be distributed by the Commissioner of State Lands as follows:
(1) Ten percent (10%) of the remaining funds up to a maximum amount of fi ve hundred dollars ($500) shall be paid to the Commissioner of State Lands for the administration of the distribution of the funds;
(2)(A) After payment is made to the Commissioner of State Lands pursuant to subdivision (b)(1) of this section, the amount left in the remaining funds shall be paid to the former owners of the tax delinquent land.
(B)(i) “Former owner” means a person, partnership, corporation, or other legal entity capable of owning real property in the State of Arkansas and that held record title to the real property on the date of sale by the Commissioner of State Lands. (ii) “Former owner” does not include heirs or relations beyond the first degree of consanguinity.
(C)(i) A former owner must fi le an application with the Commissioner of State Lands requesting the release of the funds. (ii) The application shall be provided by the Commissioner of State Lands and shall require proof of ownership of the tax delinquent land as well as proof of authority to act on behalf of the owner. (iii) The application may require other information the Commissioner of State Lands deems necessary before the release of the funds.
(D)(i) The former owner shall release and relinquish all rights, title, and interests in and to the tax delinquent lands. (ii) The Commissioner of State Lands shall provide a release deed to the former owner to execute.
(E) In the event of any dispute, claim, or multiple claims of ownership or controversy regarding the release of funds, the Commissioner of State Lands may require the party or parties to provide a court order to resolve the issues and to establish the party or parties entitled to the remaining funds.
(F) An agreement by a former owner, the primary purpose of which is to locate, deliver, recover, or assist in the recovery of remaining funds, is enforceable only if the agreement: (i) Is in writing; (ii) Clearly sets forth the nature of the property and the services to be rendered; (iii) Provides for a fee of not more than ten percent (10%) of the recovery; (iv) Is signed by the former owner; and (v) States the value of the remaining funds before and after the fee or other compensation has been deducted.
(G)(i) An agreement covered by subdivision (b)(2)(F) of this section that provides for compensation that is unconscionable is unenforceable except by the former owner. (ii) A former owner who has agreed to pay compensation that is unconscionable may maintain an action to reduce the compensation to a conscionable amount. (iii) The court may award reasonable attorney’s fees to a former owner that prevails in the action.
(H) Subdivision (b)(2)(G) of this section does not preclude a former owner from asserting that an agreement covered by subdivision (b)(2)(F) of this section is invalid on grounds other than unconscionable compensation.
(I)(i) The Commissioner of State Lands shall make all funds payable to the former owner. (ii) No funds shall be made payable to any other person or entity other than the former owner without a court order directing the payment to the other person or entity. (iii) No interest shall be paid to the former owner on the funds.
(J)(i) Anyone fi ling a claim or assisting with the fi ling of a claim that results in the erroneous payment of a claim is responsible for the repayment of all funds paid. (ii) Any claim filed fraudulently is punishable as a Class D felony; and
(3)(A) Any funds placed in escrow prior to July 1, 2005, shall be held in escrow for fi ve (5) years and at the end of the fi ve-year period, if the funds have not been distributed, the escrow funds shall escheat to the county in which the property is located.
(B) Any funds placed in escrow on and after July 1, 2005, shall be held for three (3) years and at the end of the three-year period, if the funds have not been distributed, the escrow funds shall escheat to the county in which the property is located.
(c) All funds distributed to each county by the Commissioner of State Lands from the redemption or sale of tax-delinquent lands, including any interest and costs, are to be distributed to the applicable taxing units where the delinquent land is located within the county in the manner and proportion that the taxes would have been distributed if they had been collected in the year due.
(d) All funds received by a county from the redemption of tax-delinquent land at the county level, including any penalty, interest, and costs, are to be distributed to the applicable taxing units where the delinquent land is located within the county in the manner and proportion that the taxes would have been distributed if they had been collected in the year due.

§26-37-209. Compensation for improvements.
(a) (1) No purchaser under this chapter of any land or town or city lot nor any person claiming under him or her shall be entitled to any compensation for any improvements that he or she shall make on the land or town or city lot within the time frame established in §26- 37-203.
(2) No purchaser of land that was sold at a negotiated sale under § 26-37-101 shall be entitled to any compensation for any improvements that he or she makes to the lot within the time frame established in §26-37- 203.
(b) (1) For an improvement made after the expiration of the time frame established in §26-37-203, the purchaser under this chapter shall be allowed the full cash value of the improvements, and the allowance shall be a charge upon the land.
(2) For improvements made after the expiration of the time frame established in §26-37-203 to a subdivided lot that was purchased at a negotiated sale under §26-37-202(b), the purchaser shall be allowed the full cash value of the improvements, and the allowance shall be a charge upon the land.

§26-37-214. Limitation on liability.
Except as provided in §26-37-204(a) and (b), the Commissioner of State Lands as well as the county from which the property is certifi ed shall be immune from liability for damages, costs, fees, or compensation for improvements made to the property arising from the sale of tax delinquent property even if the sale is found to be invalid or void as a result of error by the Commissioner of State Lands or the county.

§26-37-301. Notice to owner.
(a) (1) Subsequent to receiving tax-delinquent land, the Commissioner of State Lands shall notify the owner, at the owner’s last known address as certifi ed by the county, by certifi ed mail, of the owner’s right to redeem by paying all taxes, penalties, interest, and costs, including the cost of the notice.
(2) All interested parties shall receive notice of the sale from the Commissioner of State Lands in the same manner.
(3) If the notice by certifi ed mail is returned unclaimed, the Commissioner of State Lands shall mail the notice to the owner or interested party by regular mail.
(4) If the notice by certifi ed mail is returned undelivered for any other reason, the Commissioner of State Lands shall send a second notice to the owner or interested party at any additional address resonably identifiable throught the examination of the real property records properly fi led and recorded in the offi ce of the circuit clerk in the county wherein the property is located as follows:
(A) The address shown on the deed to owner;
(B) The address shown on the deed, mortgage, assignment, or other filed and recorded document to the interested party; or
(C) Any other corrected or fowarding address on file with the county tax collector or county tax assessor.
(b) (1) The notice to the owner or interested party shall also indicate that the tax-delinquent land will be sold if not redeemed prior to the date of sale.
(2) The notice shall also indicate the sale date, and that date shall be no earlier than one (1) year after the land is certified to the Commissioner of State Lands.
(c) As used in this section, “owner” and “interested party” mean any person, firm, corporation, or partnership holding title to or interest in the property by virtue of a bona fide recorded instrument at the time of certification to the Commissioner of State Lands.
(d) The Commissioner of State Lands shall not be required to notify, by certifi ed mail or by any other means, any person, firm, corporation, or partnership whose title to or interest in the property is obtained subsequent to certifi cation to the Commissioner of State Lands.
(e) (1) If the Commissioner of State Lands fails to receive proof that the notice sent by certified mail under this section was received by the owner of a homestead, as defined under §26-26-1118(b), then the Commissioner of State Lands or his or her designee shall provide actual notice to the owner of a homestead, as defi ned under §26- 26-1118(b), by personal service of process at least sixty (60) days before the date of sale.
(2) As used in this subsection, “owner of a homestead” means:
(A) Every owner if the homestead is owned by joint tenants; and (B) Either the husband or the wife if the homestead is owned by tenants by the entirety.
(3) The owner of a homestead shall pay for the additional cost of the notice by personal service of process under this subsection.

§26-37-302. Payment required.
(a) In order to redeem, whether with the county collector or the Commissioner of State Lands, and in order to purchase at the Commissioner’s sale, the redeemer/ purchaser of tax-delinquent land shall pay all delinquent taxes, plus: (1) Ten percent (10%) simple interest for each year of delinquency;
(2) A ten percent (10%) penalty for each year of the delinquency; and
(3) The costs incurred by the county and the Commissioner of State Lands.
(b) The penalties and interest shall accrue beginning on October 11 in the year of delinquency.

§26-37-303. Redemption deed.
(a) If the owner redeems the tax-delinquent land, the Commissioner of State Lands shall issue a redemption deed and record it in the county wherein the land is located.
(b) The fee for the redemption deed and the fee for recording the deed shall be borne by the owner.

§26-37-315. Redemption of homestead by taxpayer.
If the taxpayer did not receive actual notice of the sale of his or her homestead, as defined under §26-26-1118(b), by the Commissioner of State Lands or his or her designee by personal service of process at least sixty (60) days before the date of the sale, then the taxpayer may redeem the tax-delinquent land by tendering all taxes, penalties, interests, and costs within thirty (30) days after the date of the sale.

§26-37-316. Notice requirement. When a homestead, as defined under §26-26-1118(b), is certified to the Commissioner of State Lands, the county collector shall provide notice to the Commissioner of State Lands that the property is a homestead.