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.
Structure Arkansas Code
Chapter 11 - Real Property Interests Generally
Subchapter 1 - Ownership and Possession
§ 18-11-101. Capacity of aliens to take and transfer lands
§ 18-11-102. Payment of taxes on unimproved or unenclosed land deemed possession
§ 18-11-103. Payment of taxes on wild and unimproved land — Presumption of color of title
§ 18-11-104. Right of possession not impaired by descent cast
§ 18-11-105. Surface rights of cotenants or tenants-in-common — Waiver
§ 18-11-106. Adverse possession
§ 18-11-107. Required disclosure by closing agent — Definitions