At any time within two (2) years after the rendition of the final decree of the chancery or circuit court herein provided for, the owner of the lands may file his petition in the court rendering the decree, alleging the payment of taxes on the lands for the year for which they were sold. Upon the establishment of that fact, the court shall vacate and set aside that decree and provide that any landowner shall have the right to redeem any and all lands sold at that sale within two (2) years thereafter, which shall run from the day when the lands are offered for sale and not from the day the sale is confirmed.
Structure Arkansas Code
Subtitle 7 - Water and Soil Improvement Districts
Chapter 117 - Irrigation, Drainage, and Watershed Improvement District Act
Subchapter 4 - District Operation
§ 14-117-401. Plans — Construction areas
§ 14-117-402. Contracts between district and United States
§ 14-117-403. Assessment of benefits and damages
§ 14-117-404. Filing of assessment
§ 14-117-405. Notice and hearing on assessment — Appeal
§ 14-117-406. Acquiescence in assessment of damages — Demand for assessment — Condemnation
§ 14-117-407. Alteration of plans
§ 14-117-408. Reassessment of benefits — Appeals
§ 14-117-409. Additional work or improvements — Reassessment — Appeals
§ 14-117-410. Inclusion of bond interest with tax — Exception
§ 14-117-411. Payment of assessment
§ 14-117-412. Levy of assessment — Interest
§ 14-117-413. Levy of tax — Preliminary expenses
§ 14-117-414. Borrowing money and issuing bonds
§ 14-117-415. Court order as to bonds
§ 14-117-417. Security for bonds — Levy and collection of tax
§ 14-117-418. Default in bond payment
§ 14-117-419. Records and reports
§ 14-117-420. Taxation for operation, maintenance, and service of district properties
§ 14-117-421. Extension of taxes on books — Collection
§ 14-117-422. Time for payment of taxes — Installments
§ 14-117-423. Delinquencies on tax payment
§ 14-117-424. Notice of pendency of suit
§ 14-117-425. Trial generally — Sale of land to bidders