The bill amends existing laws regarding the issuance of donation deeds and homestead donation deeds by the Commissioner of State Lands in Arkansas. It specifically modifies Arkansas Code 18-60-212(a) and 18-61-106(a) to clarify that no action for the recovery of lands held under tax title can be maintained against individuals who hold such lands through a purchase at a tax sale or from the state, unless the plaintiff can demonstrate prior possession of the lands within two years before the action. Additionally, the bill removes references to donation deed fees from the enumeration of special revenues in Arkansas Code 19-6-301(76) and repeals Title 20, Chapter 80, Subchapter 4, which pertains to the Commissioner of State Lands Urban Homestead Act.

Furthermore, the bill outlines the responsibilities and processes for the donation of tax-forfeited lands, including the eligibility criteria for applicants and the development of donated parcels. It establishes that the Commissioner of State Lands may waive outstanding taxes upon the execution of a donation deed and clarifies that the donated land must be used for the construction or maintenance of a homestead for eligible persons. The bill also stipulates that once a public school district or charter school begins using a donated parcel for educational purposes, it will be released from any obligations or restrictions, and previous taxes will not apply.

Statutes affected:
HB 1399: 18-60-212(a), 18-61-106(a), 19-6-301(76), 26-38-103(a)
Act 216: 18-60-212(a), 18-61-106(a), 19-6-301(76), 26-38-103(a)