One state office runs the tax sale
County collectors certify tax-delinquent parcels to the Commissioner of State Lands, and on certification legal title vests in the State of Arkansas in the Commissioner's care. The office operates under Act 626 of 1983, as amended, and its rules carry the force of law. A parcel cannot be auctioned earlier than one year after certification, and the Commissioner mails notice to the owner of record and to interested parties before the sale. Anyone may redeem, and redeeming does not change ownership — it makes the taxes current. The practical point is that once the parcel is certified, you are dealing with Little Rock rather than your county collector.