Payment of taxes on wild and unimproved land in this state by any person or his or her predecessor in title for a period of fifteen (15) consecutive years shall create a presumption of law that the person, or his or her predecessor in title, held color of title to the land prior to the first payment of taxes made as stated and that all the payments were made under color of title.
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