Arkansas Tax Sale Investing: The Complete Investor Guide

Arkansas runs one of the most investor-friendly tax deed systems in the country - county-level auctions held throughout the summer, no online bidding competition, properties at a fraction of assessed value, and a redemption period that closes before the sale date. But the Limited Warranty Deed you receive at auction is a starting point, not a finish line. This guide covers everything you need to know about how the Arkansas system works, what the deed conveys, what liens survive, and how to get to insurable title.

Pulaski county, AR holds the largest property tax sale annually.
Pulaski county, AR holds the largest property tax sale annually.

In this Guide:

How Arkansas Tax Deed Sales Work

Arkansas operates as a direct tax deed state - when property taxes go unpaid, the county eventually certifies the delinquent parcel to the Commissioner of State Lands (COSL), a statewide office that manages the sale of all tax-delinquent property in Arkansas. There is no separate tax lien certificate phase as in Florida. You bid on the deed itself.

How a Property Reaches the COSL Auction

The path from delinquency to auction in Arkansas follows a defined sequence:

  • Property taxes go unpaid at the county level

  • After a period of delinquency, the county certifies the parcel to the Commissioner of State Lands

  • The COSL holds the parcel and allows the owner to redeem (pay all delinquent taxes, penalties, and interest) at any time prior to sale

  • The COSL publishes a legal notice in the county newspaper prior to the auction and lists all upcoming auctions on cosl.org

  • The auction is held in the county where the property is located, or in a contiguous county

  • The winning bidder pays in full at the time of sale and receives a Limited Warranty Deed

Effective July 1, 2023: All COSL sales are final. Parcels cannot be redeemed on the sale date or thereafter. The redemption deadline is 4:00 PM the last business day before the sale.

The Redemption Window

Any person - the owner, a lienholder, a family member, anyone - can redeem a parcel at any time after it is certified to the COSL, up until 4:00 PM on the last business day before auction. Redemptions in the final 30 days before the sale must be paid in certified funds. On the day of sale, the right to redeem is permanently extinguished.

What this means for investors: Unlike states where last-minute redemptions can eliminate your deal at the auction window, Arkansas eliminates that risk on the sale date itself. Once the hammer falls, the sale is final. This is a meaningful investor protection compared to many other states.

How Arkansas Auctions Are Conducted

Arkansas COSL auctions are live, in-person events held at local venues - convention centers, hotel ballrooms, community centers - in each county or a contiguous county. This is a significant difference from Florida's online auction model.

Key logistics:

  • Auctions run throughout summer and fall, county by county, from approximately July through September each year

  • The full auction schedule and parcel catalog are published at cosl.org/catalog.aspx, updated daily

  • The COSL partners with DataScoutPro to provide county property records for parcels in the catalog - accessible free of charge directly from the auction listing

  • Payment is due in full on the day of the auction. Accepted forms: personal check, business check, cashier's check, money order, and credit/debit card (if WiFi is available at the venue). Cash is not accepted at auctions.

  • Parcels that do not sell at the live auction become available after 30 days through the Post Auction Sales online platform at auction.cosl.org

The 90-day litigation period: The COSL FAQ advises purchasers not to make significant improvements to a property before the expiration of the 90-day litigation period following the sale. This is the window during which a prior owner or interested party can challenge the validity of the sale. Budget this period into your project timeline.

The 90-Day Litigation Period and the 1-Year Challenge Period

Two distinct post-sale windows govern what you can do with an Arkansas tax deed property and when your title becomes defensible. They are separate timelines with separate consequences, and both need to be built into your investment plan before you bid.

The 90-Day Litigation Period

The COSL explicitly advises purchasers not to make significant improvements to a property before the expiration of the 90-day litigation period following the sale. This window exists because a prior owner or interested party, a lienholder, an heir, anyone with a recorded interest, has the practical ability to challenge the validity of the sale in court immediately after it occurs. The challenge might allege procedural defects in the COSL's notice process, a failure to properly identify a party with a recorded interest, or another irregularity in how the sale was conducted.

If a court voids the sale during this period, you receive a full refund of your purchase price. What you do not get back is any money spent on improvements, repairs, or renovations. A new roof, a cleared lot, a rehabbed kitchen, all of it becomes a loss if the sale is unwound. The 90-day period is not a theoretical risk; it is the reason experienced Arkansas tax deed investors treat the property as untouchable for improvements until the window closes.

From a practical standpoint, this period functions as a hard pause on your renovation timeline. Budget your holding costs, carrying costs, insurance, property taxes, for this window before you set your bid ceiling. Investors who forget to account for it often find their projected margins are thinner than they planned.

The 1-Year Challenge Period

Once the 90-day litigation period passes, the property is no longer in immediate jeopardy, but it is not yet legally marketable. Under Arkansas Code § 18-12-609, title based on a tax deed sale does not become marketable until 1 year from the date of sale has elapsed. Until that point, a prior owner who can demonstrate a defect in the sale proceedings, most commonly improper or insufficient notice, retains the legal right to contest your ownership in court.

Arkansas's 1-year window is significantly shorter than comparable challenge periods in other states. Florida, for example, runs a 4-year challenge period on tax deed properties, a constraint that dramatically slows the path to insurable title for investors in that market. Arkansas's framework is genuinely more investor-friendly by comparison.

The practical consequence of the 1-year period is that most Arkansas attorneys who handle quiet title actions will not initiate the proceeding until the challenge period has fully expired, or close to it. Filing earlier does not eliminate the risk, it just means the court action runs alongside the open challenge window rather than after it. That attorney reluctance adds to your overall timeline. An investor who buys at a July auction and waits through both the 90-day litigation period and the full 1-year challenge window before engaging a quiet title attorney is looking at a minimum of 18 months from auction date to insurable title via the court route.

This is why Tax Title Services certification is particularly valuable in Arkansas. By conducting a comprehensive non-judicial review of the tax deed file and confirming that all required parties received proper statutory notice, Tax Title Services can qualify a property for title insurance in 30–40 days after the redemption period expires, without waiting for the 1-year challenge period to run or a court to issue a judgment. For investors who need a faster path to a sellable property, certification is worth evaluating on every deal where the notice record is clean.

PROTIP: The states definition of maretable title does not mean that a title insurance company will provide a title insurance policy. Even after the 1-year challenge period, title insurance underwriters will still require additional curative work via a quiet title action or a tax deed certification.

2025 Legislative Update: Arkansas passed legislation in 2025 (effective August 4, 2025) that may affect certain procedures related to tax title. Confirm current procedures with your Arkansas real estate attorney before closing any tax deed deal.

What the Limited Warranty Deed Conveys - and What It Doesn't

Under Arkansas Code § 26-37-203, the Commissioner of State Lands conveys tax-delinquent property by issuing a Limited Warranty Deed to the purchaser. The COSL conveys whatever interest the state has in the property - no more, no less.

What the Limited Warranty Deed does not give you:

  • A warranty of marketable title

  • Title insurance eligibility without additional curative action

  • The ability to sell to a financed buyer without quiet title or certification

The COSL regulations (135.00.19 Ark. Code R. 001) are explicit: "In most instances a Limited Warranty Deed is used by a purchaser to quiet title to the property and receive full marketable title in fee simple from a court."

The deed is your starting point. Quiet title or certification is your finish line.

What Liens Survive an Arkansas Tax Deed Sale

Understanding lien survival is where Arkansas tax deed investing separates experienced investors from beginners. Most liens can be defeated through proper quiet title proceedings - but different liens require different strategies, and some require careful analysis before you bid.

Liens That Are Generally Extinguished (With Proper Notice)

Mortgage Liens

Mortgages are the most common lien on tax-delinquent property. In Arkansas, if the COSL properly identified and noticed the mortgage holder before the sale - which is standard practice - the mortgage lien is generally extinguishable through the quiet title process. The COSL routinely searches county records for recorded mortgages and places lenders on notice. When proper notice was given, the lender's failure to redeem or pay taxes typically results in loss of priority.

State Tax Liens

Arkansas state tax liens (such as those filed by the Commissioner of Revenues) are also generally removable if the Commissioner received proper notice of the pending sale. According to Arkansas attorneys who specialize in this area, state tax liens are routinely defeated in quiet title proceedings when proper notice procedures were followed.

Judgment Liens

Judgment liens against the prior owner will attach to all real property that person owns in the same county. If the COSL properly noticed the judgment lien holder, the lien is generally removable in a quiet title action. Note: judgment liens expire 10 years from the date filed unless renewed - an expired judgment lien can be removed in the quiet title action even without the notice question.

Liens That Survive or Require Careful Review

IRS / Federal Tax Liens - CAREFUL REVIEW

IRS liens carry "super priority" status federally, but there is a critical exception: the federal government subordinates its lien position to state ad valorem (property) taxes. This means that county tax liens collected through the COSL may have priority over an IRS lien, potentially defeating it - but the timing of the IRS lien filing relative to the tax delinquency matters significantly.

IRS liens are less common on tax-delinquent properties but not rare. Properties that have been delinquent for four or more years are generally more likely to have defeatable IRS liens due to timing. However, identify any federal tax lien in your pre-auction title search and have your attorney assess the specific facts before bidding. The IRS 120-day redemption right under 26 U.S.C. § 7425 applies in Arkansas - if the IRS was not properly noticed, the lien may survive and the IRS can exercise its redemption right.

Municipal Code Enforcement and Clean-Up Liens - CAREFUL REVIEW

Arkansas cities and towns have statutory authority under Ark. Code § 14-54-903 to place liens against properties where the owner has failed to remediate code violations, abate nuisances, or address unsafe and vacant structures. These liens come in three forms, and each carries different risk for a tax deed purchaser:

  • Clean-up liens secure the cost of work a city or town performed to remove, abate, or eliminate a code violation after the owner failed to act. The city must file the lien with the circuit clerk within 120 days of completing the work. If properly recorded, this lien may survive the tax deed sale as a recorded encumbrance against the property

  • Priority clean-up liens are clean-up liens on unsafe and vacant structures or weed lots that the city has sought to elevate above other recorded liens. To achieve first-priority status, the city must provide 7 business days' notice to lienholders of record, complete the work, and file a court action naming prior lienholders as defendants. If the court grants priority status, these liens can take precedence over previously recorded liens - including mortgages. Priority is capped by statute: $1,000 for weed/grass cutting; $5,000 to board and secure; $7,500 for demolition; $15,000 for environmental remediation.

  • Court liens secure fines and penalties levied by a court against an owner for code noncompliance. Court liens do not carry first-priority status over prior recorded liens and may be imposed in addition to clean-up liens.

What this means for investors: On distressed, vacant, or condemned properties - precisely the type frequently found in COSL auctions - a municipality may have already placed a clean-up lien or priority clean-up lien against the parcel. These will appear as recorded liens with the circuit clerk if properly filed. A Current Owner Search (O&E Report) will surface them. Do not skip the title search on properties that appear to have been vacant, deteriorated, or code-cited - the lien exposure on these parcels is real and can materially affect your cost basis.

Special Improvement District Fees

The COSL FAQ explicitly notes that purchasers are probably responsible for delinquent special improvement district fees assessed against the property. These may not appear in standard county records searches and require direct verification with the applicable district. Research the county tax assessor, tax collector, and circuit clerk records before bidding on any property that may be in a special improvement district.

Recorded Easements, Covenants, and Restrictions - SURVIVE

Recorded use restrictions, easements, and deed covenants running with the land survive the tax deed sale. You take the property subject to all properly recorded encumbrances that were in place before the delinquency. These don't create financial liability but affect what you can do with the property - particularly relevant for agricultural land, timberland, and properties in conservation easements.

Mineral Rights and Tax Deed Sales in Arkansas

Arkansas has a long history of oil, gas, and mineral extraction - particularly in South Arkansas (Smackover oil fields, El Dorado) and the Fayetteville Shale region in the north-central part of the state. As a result, a significant number of Arkansas properties have severed mineral interests, meaning the subsurface mineral rights were separated from the surface rights by deed at some point in the past and may be owned by a completely different party.

This creates an important issue that many tax deed investors overlook: what you buy at the COSL auction may be the surface rights only.

How Severed Mineral Interests Are Treated Under Arkansas Law

Under Ark. Code § 26-37-314, when severed mineral interests become tax-delinquent and are forfeited to the state, they are treated entirely differently from surface real property:

  • Title to the severed mineral interests vests in the State of Arkansas, held by the Commissioner of State Lands

  • The COSL cannot sell severed mineral interests to the general public at auction. They are retained by the state indefinitely for redemption - they are not part of what you bid on or receive a deed for

  • The COSL may lease the mineral interests if it determines a lease is in the best interest of the state; all royalty and leasehold payments received before redemption go to the COSL, not to the surface owner or any future purchaser

  • The mineral interests may be redeemed at any time by the owner of record in the same manner as tax-delinquent real property

  • After the redemption period expires, the COSL may sell the severed mineral interests - but only to the surface owner, at an amount equal to the delinquent taxes with no interest or penalties (provided the surface owner was not the mineral rights owner when the taxes became delinquent)

What This Means for Tax Deed Investors

If a property has severed mineral rights, the COSL deed conveys surface rights only. You are not purchasing the minerals beneath the ground, and you have no claim to oil, gas, or other subsurface resources. The prior mineral rights owner - or the state, while holding the forfeited interests - retains those rights.

This is not necessarily a deal-killer, but it is something you must identify before bidding. The practical impact depends on:

  • Whether the mineral rights are severed at all. Many Arkansas properties - particularly urban lots, recent subdivisions, and properties outside the historic oil and gas regions - have never had their mineral rights severed. If the surface and mineral estates are unified, you receive both.

  • Whether active extraction is occurring or likely. A severed mineral interest on a residential lot in Little Rock has a very different practical impact than one on 80 acres in Union County in South Arkansas.

  • Whether the surface owner has a pathway to acquire the minerals. After the redemption period expires on the separately forfeited mineral interest, you as the surface owner have the statutory right of first purchase from the COSL at the delinquent tax amount - with no interest or penalties.

How to Identify Severed Mineral Rights Before You Bid

A title search is the only reliable way to determine whether a property has severed mineral rights. Mineral right severances are recorded in the county deed records as part of the chain of title - a deed from a prior owner that conveyed the surface but reserved the minerals, or separately conveyed the mineral estate to a third party. These will appear in a Full Title Search. A Current Owner Search may not capture historical severances that occurred many transactions back in the chain - for rural properties, timberland, and any parcel in or near historic oil and gas territory, a Full Title Search is strongly recommended before bidding.

Counties where severed mineral rights are most common:
  • South Arkansas: Union, Columbia, Ouachita, Lafayette, Miller, and adjacent counties (El Dorado / Smackover oil production area)

  • North-central Arkansas: Cleburne, Van Buren, Conway, Faulkner, and White counties (Fayetteville Shale region)

  • Any county with a history of timber or mining activity may also have recorded mineral reservations in older deed chains

Special Circumstances: Military Deployment, Disability, and Foreign Ownership

These situations directly affect your timeline and title risk as an investor. Know them before you bid.

Active Duty Military Owners - Extended 2-Year Redemption Period

If the prior owner of a tax-delinquent parcel is on active military duty at the time of the COSL sale, the standard redemption rules do not apply. Arkansas law extends the redemption period to 2 years for active duty servicemembers and disabled owners (confirmed by Tax Title Services' state-by-state redemption chart citing COSL statute).

What this means for investors: If you purchase a parcel at auction and the prior owner is later confirmed to be active duty military, they retain the right to redeem the property for up to 2 years from the sale date - long after the standard pre-sale deadline has passed. This is a post-sale redemption right, meaning your deed can be unwound.

Federal SCRA protections add another layer. Under the Servicemembers Civil Relief Act (SCRA), a court may postpone enforcement of a tax sale or property collection proceeding for up to 180 days after the servicemember is released from active duty. This means that even after the 2-year extended window closes, a recently discharged servicemember may still have a court-based avenue to challenge the sale if the original tax proceedings violated SCRA protections.

Investor action items:
  • Before bidding, check whether the property appears to be an owner-occupied residence - military families are statistically more likely to be owners of record on residential parcels in counties near military installations

  • Arkansas counties with significant military presence include Pulaski County (Little Rock Air Force Base) and surrounding counties

  • If you identify a potential military owner of record in your pre-auction title search, consult your attorney before bidding - the extended redemption risk must be factored into your exit timeline and bid ceiling

Disabled or Incapacitated Owners - Extended 2-Year Redemption Period

The same 2-year extended redemption period that applies to active duty military also applies to disabled owners, per Arkansas statute (as confirmed in the COSL laws and the Tax Title Services state redemption chart).

What this means for investors: A prior owner who was legally disabled or incapacitated at the time of the tax sale - even if they did not actively contest the proceedings - may retain an extended redemption right. This is a less common scenario than military deployment but it is a real risk on properties that show signs of long-term vacancy or estates in probate.

Investor action items:
  • Probate records and estate indicators in a pre-auction title search can signal potential incapacity situations - watch for deed transfers into trusts, conservatorships, or estate filings in the chain of title

  • Properties with prolonged vacancy combined with an elderly or estate owner of record deserve closer scrutiny before bidding

  • Factor the possibility of an extended challenge window into your carrying cost projections on any property where the ownership history raises questions

Vacant, Abandoned, and Condemned Properties - No Shortened Timeline

Investors sometimes assume that a vacant, condemned, or blighted property moves through the COSL system faster or carries a shorter redemption period. It does not. Arkansas currently has no statutory provision that shortens the redemption period or challenge window based on property condition. A condemned shell and a well-maintained rental property follow exactly the same COSL timeline.

A November 2024 report by the Center for Community Progress specifically identified this as a policy gap in Arkansas - recommending that the state adopt a shortened foreclosure timeline for vacant and abandoned properties similar to reforms enacted in other states. As of the date of this guide, no such legislation has been enacted.

What this means for investors: Do not assume a distressed, vacant, or condemned property carries reduced legal risk from a title timeline perspective. The 90-day litigation period, the 1-year challenge period, and the 2-year military/disability redemption window apply uniformly regardless of property condition. On the other hand, vacant and condemned properties are more likely to carry municipal clean-up liens (see above) - so diligence on that front is more important, not less, on distressed parcels.

Foreign Buyers - Prohibited from COSL Purchases

Arkansas Act 241 of 2023 (Ark. Code § 26-37-202) explicitly prohibits individuals or entities whose home of record is outside the United States from purchasing tax-delinquent parcels from the Commissioner of State Lands.

This applies to both live auctions and the online Post Auction Sales platform. If a foreign buyer purchases a parcel in violation of this prohibition:

  • The deed is cancelled by the COSL within 3 business days of determination

  • All purchase funds are immediately forfeited to the COSL - no refund

  • The parcel is immediately re-certified as tax-delinquent

What this means for investors: If you are purchasing as a domestic LLC or entity, confirm that your entity's home of record is a U.S. address in your formation documents before bidding. International investors operating through U.S.-registered entities should consult an Arkansas attorney about compliance before registering to bid.

Getting to Insurable Title: Quiet Title vs. Certification

Option 1: Quiet Title Action

A quiet title action is a court proceeding that confirms your ownership and bars all adverse claims. In Arkansas, this is the traditional path to title insurance eligibility after a tax deed purchase.

Timeline: 9–24 months minimum after the 1-year challenge period expires in most cases, though straightforward matters with no contested parties can move faster.

Cost: Attorney fees of $4,500+ are common for uncontested matters in Arkansas. Complex chains, contested interests, or missing heirs run higher.

Result: A court judgment that extinguishes adverse claims and produces directly insurable title.

Important: Do not begin significant improvements before the 90-day litigation period expires. Budget your holding costs accordingly.

Option 2: Tax Title Services Certification

Tax Title Services offers a non-judicial alternative that can qualify Arkansas tax deed properties for title insurance in 30–40 days after the redemption period expires - without waiting for the 1-year challenge period or a court action.

How it works: Tax Title Services conducts a comprehensive review of the tax deed file, confirming that all required parties received proper statutory notice and that the sale was conducted correctly. If the file is clean, they issue a certification that participating title underwriters accept as sufficient for policy issuance.

Timeline: 30–40 days from the expiration of the redemption period.

Cost: Substantially less than a full quiet title action in most cases - investors save an average of approximately $3,000 compared to the QTA route.

When certification is appropriate: Properties with clean notice records, no actively contested interests, and no occupancy issues. Properties with notice defects, or occupancy complications may still need a court-based quiet title action.

Confirm with your title underwriter which path they accept before choosing - not all underwriters accept certification in place of a court judgment for all property types.

Arkansas Tax Deed Pre-Auction Due Diligence Checklist

Run this before bidding on any Arkansas COSL parcel:

☐ Order a Current Owner Search - identifies all recorded mortgages, judgments, IRS/federal tax liens, municipal clean-up liens, and recorded encumbrances; this is your notice verification map and lien inventory before you bid

☐ Check for IRS / federal tax liens against the prior owner - if present, assess the timing relative to the tax delinquency and have your attorney evaluate the 120-day redemption risk before bidding

☐ Check for municipal code enforcement and clean-up liens - search circuit clerk records for any liens filed by the city or town under Ark. Code § 14-54-903; on distressed or vacant parcels, a priority clean-up lien may have been recorded and could survive the tax deed sale

☐ Screen for military or disabled prior owners - properties near military installations (Pulaski County / Little Rock AFB) or with estate/conservatorship indicators in the title chain carry extended 2-year redemption risk; factor this into your bid ceiling and exit timeline

☐ Research special improvement district fees - contact the county tax assessor, tax collector, and circuit clerk to identify any fees that may not appear in standard records searches; you are likely responsible for these after purchase

☐ Investigate mineral rights status - for rural, agricultural, or any parcel in South Arkansas or the Fayetteville Shale region, determine whether mineral rights have been severed from the surface; a Full Title Search is the only reliable way to identify historical severances in the chain of title

☐ Review the COSL parcel listing on DataScoutPro - the free county property records tool linked directly from the COSL auction catalog; use it to verify parcel boundaries, assessment history, and current assessed value

☐ Calculate your bid ceiling - gap between the opening bid and assessed value, minus quiet title or certification cost ($4,500+ or certification fee), minus 90-day holding costs during the litigation period, minus any identified surviving fees or liens; this is your actual margin

☐ Assess occupancy - drive the property; if it appears occupied, budget for ejectment proceedings and factor additional timeline into your exit plan

☐ Identify recorded easements and restrictions - utility easements, conservation easements, drainage easements, and deed restrictions survive the tax deed sale; review the chain of title before bidding on any rural, agricultural, or timberland parcel

☐ Confirm your title curative plan - quiet title or Tax Title Services certification; confirm which your title underwriter accepts; factor the timeline into your project budget before bidding

☐ Confirm the 90-day litigation period in your renovation timeline - no significant improvements are recommended until this period expires

Post Auction Sales - Don't Overlook Unsold Parcels

Parcels that don't sell at the live auction become available after 30 days through the online auction at auction.cosl.org. This is often where the most patient investors find the best opportunities - less competition, same due diligence requirements. The online platform is updated continuously.

How Blazer Title Search Supports Arkansas Tax Deed Investors

Blazer Title Search was built specifically for real estate investors - including tax deed investors who need accurate, fast title reports before COSL auction deadlines.

Before the Auction - Current Owner Search

The Current Owner Search (also called an Owners & Encumbrances report) is the standard pre-auction due diligence tool for every Arkansas tax deed property. It identifies all recorded mortgages, judgments, IRS liens, municipal clean-up liens, and other encumbrances - giving you the lien inventory and notice verification map you need before bidding. Average turnaround: 2–4 business days, with rush service available.

After the Auction - Full Title Search

Your quiet title attorney needs the complete historical chain of title - all prior owners, recorded interests, judgments, and encumbrances - to prepare the complaint, identify all necessary defendants, and build the court record. Our Full Title Search also traces mineral right severances in the chain of title, so you know exactly what the deed conveys before you proceed. This is essential for rural parcels and any property in historic oil and gas territory.

What Makes Blazer Different

We understand the specific issues that define Arkansas tax deed investing: IRS lien timing and the federal redemption window, the distinction between properly noticed liens and surviving ones, municipal clean-up and priority clean-up lien exposure on distressed parcels, mineral right severances in the historical chain of title, military and disability redemption risk, special improvement district fee exposure, and the chain-of-title documentation that makes quiet title proceedings efficient. Generic title companies miss these nuances.

Order an Arkansas Title Search

Arkansas Tax Deed Statute Reference

Arkansas's tax sale system is governed by Title 26 (Taxation), Title 18 (Property), and Title 14 (Local Government) of the Arkansas Code.

Key sections for investors:

  • Ark. Code § 26-37-101 et seq., Tax-delinquent lands; certification to the Commissioner of State Lands

  • Ark. Code § 26-37-202, Auction procedures; foreign buyer prohibition (Act 241 of 2023); unsold parcel rules

  • Ark. Code § 26-37-203, Conveyance by Limited Warranty Deed; what the COSL transfers to the purchaser

  • Ark. Code § 26-37-302, Redemption payment requirements; penalties and interest calculation

  • Ark. Code § 26-37-314, Tax-delinquent severed mineral interests; COSL retention for redemption; surface owner purchase right

  • Ark. Code § 18-12-609, Marketability of title based on tax sale deed; the 1-year challenge framework

  • Ark. Code § 14-54-903, Municipal clean-up liens, priority clean-up liens, and court liens on vacant and unsafe structures

  • 26 U.S.C. § 7425, Federal IRS lien; 120-day redemption right; notice requirements

  • 50 U.S.C. § 3901 et seq. (SCRA), Servicemembers Civil Relief Act; court postponement of tax enforcement proceedings

  • COSL Rules and Regulations, Auction procedures, payment forms, redemption deadlines, post-sale litigation period

View COSL Auction Rules →
View COSL Parcel Catalog →

Ready to Bid at an Arkansas COSL Auction?

Don't bid blind. A Blazer Title Search Current Owner Search gives you the full lien picture on any Arkansas parcel before auction day - so you know exactly what survives, what your real cost basis is, and whether the deal makes sense before you raise your hand.

The information on this page is provided for educational purposes only and does not constitute legal or financial advice. Arkansas tax deed laws are subject to change and vary in application by county. The 2025 Arkansas legislative session included updates effective August 4, 2025 that may affect certain procedures; always verify current statutes and consult a licensed Arkansas real estate attorney before making investment decisions. Blazer Title Search is a title search company and does not provide legal or investment advice.