Logan County, AR tax sales

County offices

County notes

• •Logan County parcels are auctioned in Fort Smith, in one bidding room shared with Crawford, Franklin, Scott and Sebastian counties. Nothing is sold at a Logan County courthouse in Paris or Booneville, so plan the trip around the Fort Smith Convention Center date in the Commissioner's catalog.
• •The Logan County Collector bills the taxes and certifies unredeemed parcels to the state, but cannot take a bid or sell you a parcel. Bidding, payment and the deed all run through the Commissioner of State Lands, reachable at 501-324-9422 or [email protected], with the real estate office at 7003 Valley Ranch Drive, Little Rock. The Collector's office sits at 25 West Walnut Street in Paris on 479-963-2038 and can quote a payoff, which is what a redemption before the sale would cost.
• •Logan County publishes no delinquent list and no sale calendar of its own. Use the Commissioner of State Lands Public Auction Catalog for the Logan County parcel list, minimum bids, sale date and venue. The Commissioner also runs the pre-sale notice in a newspaper of general circulation in the county, naming the owner, the parcel number, the legal description and the amount owed. Logan County property records and online tax payment run through the Collector's ActDataScout portal, which is the place to pull legal descriptions before you bid.
• •Bidding was competitive at the most recent Logan County auction: all fourteen parcels offered sold, none went unsold, and prices ran from $1,500 to $52,000, with one parcel taking $52,000 and several buyers picking up more than one. Treat the printed minimum bid as an opening number rather than a likely purchase price, and expect nothing to be left for the post-auction online sale in a year like that.
• •Because there is no post-sale redemption in Arkansas, the parcel you win is yours the moment payment clears, along with whatever condition, access problem or occupant comes with it. Inspect from the road and pull the legal description and plat before sale day: the Commissioner sells by legal description and parcel number, not by street address.

Arkansas rules

Redemption

The clock is long even though the deadline is hard. The county collector holds the delinquent land for one year after the October 15 delinquency date, certification to the Commissioner of State Lands follows no later than July 1 of the next year, and the sale date must be no earlier than one year after certification, so an owner normally has more than two years from the missed payment. What the owner does not get is any post-sale window. The Commissioner's office states that, effective July 1, 2023, parcels sold through its office cannot be redeemed and all sales are final, at live auctions and through the online unsold-property auction alike. Payment has to be received by the 4:00 p.m. deadline; postmarks are not accepted. A quoted redemption figure holds for 30 days unless the parcel sells, the county amends its records, or further costs accrue.Ark. Code Ann. 26-37-302, the redemption and purchase figure: all delinquent taxes plus 10 percent simple interest per year of delinquency, a 10 percent penalty per year of delinquency, and county and Commissioner costs, accruing from October 16Ark. Code Ann. 26-37-302Verified Aug 18, 2026

Deed deposit

There is no statutory bidder deposit at the live auction and no registration fee. Registration opens one hour before the sale at the sale site against a photo ID and a driver's license number, and the successful bidder tenders the full purchase price at the time of the sale. The online unsold-property auction works differently: registration requires identity verification and a card on file, and the winning bidder's card is charged $100 in earnest money immediately on notification.Ark. Code Ann. 26-37-202, in-person auction held in the county where the parcel sits, online unsold-property auction for parcels that draw no qualifying bid, negotiated-price sale after two years, and redemption cut off at 4:00 p.m. CST the last business day before the saleArk. Code Ann. 26-37-202Verified Aug 18, 2026

Surplus proceeds

Money above the taxes, fees, penalties, interest and costs due at the time of sale is excess proceeds. Within one year of receipt the Commissioner pays penalties, collection fees and sale costs to his own office and the delinquent taxes, interest and costs to the county. The remainder is held for one year from the date of the limited warranty deed, then applied on application to delinquent personal property taxes, state tax certificates of indebtedness and delinquent solid waste assessments. Of whatever is left, 10 percent up to a maximum of $500 goes to the Commissioner for administering the distribution and the rest is payable to the former owner on a complete claim packet. Excess proceeds are held two years and then escheat by operation of law to the county. A former owner, part owner or interested party who buys the parcel at the tax sale is not entitled to any distribution, and a third-party recovery agent's fee may not exceed 10 percent.Ark. Code Ann. 26-37-205, order of distribution of sale money, the 10 percent capped at $500 administration retention, the former owner's claim to the remainder and the two-year escrow before escheatArk. Code Ann. 26-37-205Verified Aug 18, 2026

Governing statute

Ark. Code Ann. Title 26, Chapter 37Ark. Code Ann. 26-37-101, land unpaid one year after the October 15 due date is forfeited to the state and certified to the Commissioner of State Lands; tax-delinquent lands shall not be sold at the county levelArk. Code Ann. 26-37-101Verified Aug 18, 2026

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

See the full Arkansasrules and every county →