If land was purchased at a foreclosure sale in January of 1982 because of delinquent municipal recreation improvement district assessments, and the taxes were not delinquent, is title received at the sale defective because the sale was on the wrong date? No. 26-37-101 et seq. 14-90-911 .

STATE OF ARKANSAS OFFICE OF THE ATTORNEY GENERAL JUSTICE BUILDING, LITTLE ROCK 72201 “) STEVE CLARK (801) 371-2007 ATTORNEY GENERAL OPINION NO. 85-230 December 30, 1985 Honorable Charlie Daniels Commissioner of State Lands State Capitol Building Little Rock, AR 72201 Dear Mr. Daniels: You have requested the opinion of this Office on the following two(2) questions. l. If land was purchased at a foreclosure sale conducted in Arkansas in January of 1982 on account of delinquent municipal recreation im- provement district assessments, and the ad valorem property taxes were not then delinquent, nor since delinquent, is the title to the land acquired at the foreclosure sale defective simply becasue the 5 foreclosure sale occurred on a date other than the date established by law for the sale of the property for collection of delinquent ad volrem property taxes? 2. If land was purchased at a foreclosure sale con- ducted in Arkansas in January of 1982 on account of delinquent municipal recreation improvement district assessments and the ad volrem property taxes on that land were delinquent at that time, and are still delinquent, is the purchaser at the -foreclosure sale entitled to redeem the land under Act 626 of .1983? — The answer to question one(1) is that such a title is not defective simply because the foreclosure sale occurred on a date other than the date established by law for the sale of property for collection of delinquent ad valorem property taxes. In 1982, the year in which you say the sale took place, sales of tax delinquent real property for ad valorem property taxes were to be held on the fourth Wednesday in November next after the publication of the delinquent Daniels Opinion December 30, 1985 Page 2 list, between the hours of 10:00 a.m. and 5:00 p.m. Ark. Stat. Ann. §84-1105 (1980 Repl.). The sales of land subject to delinquent municipal improvement district taxes, on the other hand, would be by foreclosure suit in the Chancery Court pursuant to Ark. Stat. Ann. §20-418.13 (1968 Repl.). Since delinquent municipal recreation improvement district sales are by foreclosure rather than the statutorily pre- scribed method of sale for delinquent ad valorem property taxes, the fact that an improvement district sale took place on a different date than that mandated by law for the sale of property for collection of delinquent ad valorem property taxes would not affect title. In answer to your second question, the purchaser ata delinguent municipal recreation improvement district fore- closure sale may redeem the land under Act 626 of 1983. Ark. Stat. Ann. §20-1147 (1968 Repl.) states in relevant part: PURCHASER AT DISTRICT TAX SALE MAY REDEEM FROM STATE. - Where any lands have been or shall hereafter be fore- closed on by any improvement district for delinquent taxes or assessments due it, and the title to any of such lands may have been or is in the State, the purchaser at any sale for such improvement district taxes shall have the right to redeem same from the State. .. . Such a purchaser ... shall have a lien thereon for such sums so paid to the State. ' Therefore, such a purchaser may redeem from the State pursuant to Act 626 of 1983. The “foregoing opinion, which I hereby approve, was prepared by Assistant Attorney General Tim Humphries. Sincerely, Lalas | Attorhey General SC/TCH/1jm