The amount of any account audited, adjusted, and found due the state, with the penalties and interest thereon, shall be a lien on all the real estate of the person charged with the amount of any such account from the time the suit shall be brought for the recovery thereof.Rev. Stat., ch. 18, § 35; C. & M. Dig., § 9302; Pope's Dig., § 11988; A.S.A. 1947, § 27-505.
Arkansas Legal Code