Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 4 - Collection And Enforcement > Chapter 37 - Sale Or Forfeiture Of Real Property > Subchapter 2 - Sale of Tax-Delinquent Lands > § 26-37-214 - Limitation on liability.

§ 26-37-214 - Limitation on liability.

26-37-214. Limitation on liability.

Except as provided in 26-37-204(a) and (b), the Commissioner of State Lands as well as the county from which the property is certified shall be immune from liability for damages, costs, fees, or compensation for improvements made to the property arising from the sale of tax delinquent property even if the sale is found to be invalid or void as a result of error by the Commissioner of State Lands or the county.