Act 626 of l983. Delinquent Taxes. Is the 10% simple interest provided for in this act which is to be paid by a tax delinquent land redeemer, in addition to the ten percent penalty? ANSWER: Yes. 26-37-101 et seq. 26-37-201 et seq, and 26-37-301 et seq.

STATE, OF ARKANSAS OFFICE OF THE ATTORNEY GENERAL JUSTICE BUILDING, LITTLE ROCK 72201 STEVE CLARK - (501) 371-2007 ATTORNEY GENERAL January 23, 1985 OPINION NO. 85-22 Honorable Charlie Daniels Commissioner of State Lands State Capitol Building Little Rock, AR 72201 RE: Interpretation of Act 626 of 1983. Dear Commissioner Daniels: You have requested an opinion of this office regarding the following provision of Act 626 of 1983: "SECTION 1. . . the redeemer of tax delinquent land shall pay all delinquent taxes plus a ten percent (10%) penalty, ten percent (10%) simple interest for each year of the delinquency, and costs incurred by the county and the State Land Commissioner." You stated that your interpretation of this Act was that 103% simple interest should be charged in addition to a 10% penalty. Your interpretation is correct. The Arkansas Supreme Court has stated that words in a statute are to be given their ordinary and usually accepted meaning in common language. ‘Hicks v. State Medical Board, 260 Ark. 31, 537 S.W.2d 794. The meaning of the words quoted above from Section 1 of Act 626 is clear. The Act clearly sets out that the redeemer of tax delinquent lands shall pay, in additon to all delinquent taxes, a 10% penalty, plus 10% simple interest for each year of the delinquency, plus costs incurred by the County and by your office, This obvious meaning of the Act must be given effect. ————" The foregoing opinion, which I hereby approve, was prepared by Assistant Attorney General Tim Humphries. Singerely, STEVE| CLARK Attorhey General SC/TH/1im