§ 26-37-316. Notice requirement

AR Code § 26-37-316 (2018) (N/A)
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(a) As used in this section, "homestead" means a parcel of tax-delinquent land certified to the Commissioner of State Lands that is identified by the county assessor as a homestead eligible for a homestead credit under § 26-26-1118.

(b) When a homestead is certified to the Commissioner of State Lands, the county collector shall provide notice to the Commissioner of State Lands that the tax-delinquent land is a homestead.