No duty to maintain premises

  1. Law
  2. Arkansas Code
  3. Taxation
  4. Collection and Enforcement
  5. Sale or Forfeiture of Real Property
  6. General Provisions
  7. No duty to maintain premises

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With respect to tax-delinquent real property certified to the state, the Commissioner of State Lands:

  1. (1) Has no duty to preserve or maintain the premises;

  2. (2) Is not liable for any costs incurred to correct, remove, or abate a condition concerning the tax-delinquent real property; and

  3. (3) Is immune from liability for any claim for damages, costs, fees, or other relief or remedy based upon the condition of the tax-delinquent real property.


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