(a) As used in this section, 'homestead' means a parcel of tax-delinquent land certified to the Commissioner of State Lands that is identified by the county assessor as a homestead eligible for a homestead credit under § 26-26-1118.(b) When a homestead is certified to the Commissioner of State Lands, the county collector shall provide notice to the Commissioner of State Lands that the tax-delinquent land is a homestead.Amended by Act 2015, No. 1225,§ 3, eff. 7/22/2015.Acts 2003, No. 1376, § 3; 2007, No. 827, § 215.
Arkansas Legal Code