Land belonging to minors sold for taxes. Are minors entitled to redeem land sold for delinquent taxes after two years after the tax sale? Is the redemption procedure the same for a minor, redeeming after two years, as it is for an adult redeeming within the two year period? Yes. They

STATE OF ARKANSAS _- OFFICE OF THE ATTORNEY GENERAL STEVE CLARK June 21, 1985 (501) 371-2007 ATTORNEOBENTON NO. 85-152 Honorable Ben Allen Arkansas State Senator State Capitol Little Rock, Arkansas 72201 Dear Senator Allen: This is in response to your opinion request dated the 29th day of May, 1985. In your letter, you state that minor constituents of yours own a beneficial interest in Van Buren County. property. The land in question was sold at a Van Buren County tax sale on November 25, 1981 and was not redeemed within two years from that date. You ask whether your minor constituents are entitled to redeem the land, after two years from the date of the tax sale. In addition, you ask whather the redemption pro- cedure is the same for a minor, redeeming after two years, as for an adult who redeems within the two year period following the tax sale. It is my opinion that any, or ail, of the minor constituents can redeem the property, at any time, within two years from and after the expiration of their minority. Ark. Stat. Ann. §84-1201. provides in part as follows: All lands, town or city lots or part thereof, which may hereafter be solid for taxes at delinquent sale, under the laws of this State, may be redeemed at any time within two (2) years from and after the sale thereof; and all lands, city or town lots, belonging to insane persons, minors or persons in confinement, and which have been or may hereafter be sold for taxes, may be redeemed within two (2) years from and after the expiration of such disability. (Emphasis supplied) Many cases confirm the right of a minor to redeem during his minority or for two years afterward. See Carroll v. Johnson, 41 Ark. 59 (1883) and George v. Hefley, 182 Ark. 678, 32 SW 2d 445 (1930). Thus, it is clear that minors may redeem land in which they have an ownership interest within two years after their minority. The method of redmeption is stated in Ark. Stat. Ann. §84-1205. Since the method of redemption stated therein makes no distinction between a redemption by an adult or a minor, the method would be the same for both. Thus, the clerk of the County Court should treat the redemption request by the minor as any other request submitted to him. If you have any further questions, pleage get in touch, Attornky General SC:RP: 1m JUSTICE BUILDING, LITTLE ROCK 72201 : ~~