Unimproved and unenclosed land shall be deemed and held to be in possession of the person who pays the taxes thereon if he or she has color of title thereto, but no person shall be entitled to invoke the benefit of this section unless he or she, and those under whom he or she claims, shall have paid the taxes for at least seven (7) years in succession.
Ark. Code Ann. § 18-11-102
Payment of taxes on unimproved or unenclosed land deemed possession
Applied in 8 court decisions — leading case 65 Ark. App. 165 - Anderson v. Holliday (1999)
Most recently applied in 2010 Ark. App. 190 - Rio Vista, Inc. v. Miles (February 2010)
Acts 1899, No. 66, § 1, p. 117; C. & M
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.