Pulaski County, AR · Arkansas Commissioner of State Lands Tax Sale
Last pulled from Arkansas Commissioner of State Lands (cosl.org) tax-delinquent catalog on October 20, 2026
No parcel list has been published for this sale yet. The source is "Verified source" — compliance-cleared with recorded evidence. That is not the same as no auction: use the official list link above.
| Legal description | The value a local assessor assigns for tax purposes, or the amount a court determined (adjudged value). It is a reference point, not market value, and can differ a lot from a real sale price. See the full glossary for more terms. | What the property would likely sell for today in an open market. It is the number to compare against the minimum bid, because the assessor value alone can be far off. See the full glossary for more terms. | The FEMA flood-risk area a property sits in. High-risk zones (AE, A, VE) usually require flood insurance if you build or hold the property, and can make a cheap parcel expensive to keep. See the full glossary for more terms. | The lowest amount the county will accept, typically the taxes owed plus costs. It is not the true cost — add fees, title work, and possession costs. See the full glossary for more terms. | A transparent rule-of-thumb from 0 to 100 comparing value to the minimum bid, the interest rate, and the redemption length. Educational only — not investment advice. See the full glossary for more terms. | Status | |
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prior to the time of sale as specified in the notice (26 CAR 400-201(a))
Not verified from a source yet.
Registration requires a valid driver's license number, expiration date, and issuing state, and bidders must show photo identification (26 CAR 400-201(c)-(d))
Registration issues a prenumbered bid card; no bids are accepted without it (26 CAR 400-201(b))
Earnest money is the first one-hundred-dollar payment tendered as part of an online auction sale (26 CAR 400-103(7))
Arkansas sells tax-delinquent land at the state level: counties certify parcels to the Commissioner of State Lands, who conducts an in-person tax-delinquent property auction and, for parcels that do not sell, online unsold-property and negotiated-price auctions (26 CAR 400-103). The governing statute is Ark. Code Ann. § 26-37-202 (cited as authority for 26 CAR Part 400), and the operative bidder procedures are set out in the Commissioner of State Lands rules. Before the sale a bidder must register as specified in the notice, provide a driver's license number and photo identification, and receive a prenumbered bid card (26 CAR 400-201); ineligible bidders include the Commissioner and employees, the county collector and deputies, persons or entities whose home of record is outside the United States, and former owners or interested parties (26 CAR 400-202(b)). The successful bidder must tender the full purchase price at the sale by personal check, business check, certified funds, or credit/debit card — cash is not accepted — and the limited warranty deed issues only on full payment (26 CAR 400-202(d), 400-203). The rules define online earnest money as the first $100 payment but do not state a general required deposit, so deposit fields stay unknown; the statute/rules set no W-9 requirement and no state-residency requirement (only a United States home-of-record restriction).
An individual or entity whose home of record is outside the United States may not bid or purchase parcels through a tax auction, directly or indirectly (26 CAR 400-202(b)(1)(C))
The Commissioner of State Lands and his or her employees, and the county collector or the collector's deputy, may not bid or purchase (26 CAR 400-202(b)(1)(A)-(B))
A former owner or interested party may not bid or purchase (26 CAR 400-202(b)(1)(D))
Persons or entities that won previous auctions and did not pay, or paid with a dishonored instrument, may be prohibited from bidding (26 CAR 400-202(b)(2))
the full purchase price must be tendered at the time of the sale; issuance of the limited warranty deed is contingent upon full payment (26 CAR 400-202(d)(2)(A), 400-203(a))