(a) At any time within three (3) years after the rendition of the final decree by the chancery court provided for in § 14-316-305, the owner of the property may file his petition in the court alleging the payment of taxes for the year for which the lands were sold. Upon the establishment of that fact, the court shall vacate and set aside the decree as to that particular property.(b) Any owner of real property shall have the same right to redeem any and all property sold at the sale within one (1) year thereafter.Acts 1939, No. 56, § 4; A.S.A. 1947, § 76-1210.
Arkansas Legal Code