No tax title shall be valid or binding against the equitable or legal interest of this state in or to any real estate whatever. However, such tax titles shall be void so far as they shall conflict with the interest of the state and shall be treated and considered as null and void in both law and equity in all courts of the state.
Ark. Code Ann. § 22-5-402
Tax title void when in conflict with state's interest
Applied in 2 court decisions — leading case Landsnpulaski, LLC v. Arkansas Department of Correction (2007)
Most recently applied in Landsnpulaski, LLC v. Arkansas Department of Correction (December 2007)
Acts 1851, § 13, p. 108; C. & M
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.