2010 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration Of State Taxes
Chapter 18 - State Tax Procedure Generally
Subchapter 7 - Enforcement
§ 26-18-706 - Release of property from lien.

26-18-706. Release of property from lien.

(a) Upon written application by any person, the Director of the Department of Finance and Administration may release affected property from the lien imposed by any assessment, order, judgment, or certificate of indebtedness obtained by or from any levy made by the director if:

(1) Either full payment is made to the director of the sum he or she considers adequate consideration for the release, including any costs the circuit clerk is entitled to receive as provided by law in these matters; or

(2) Adequate security deposit is made with the director to secure the payment of the debt evidenced by the lien, including any costs the circuit clerk is entitled to receive as provided by law in these matters.

(b) When the director determines that his or her assessment, certificate of indebtedness, or judgment is clouding the title of property because of an error in the description of properties or similarity in names, the director may issue a release without the payment of any consideration or any costs the circuit clerk is entitled to receive, as provided by law in these matters.

(c) The director's release shall be given under his or her seal and filed in the office of the circuit clerk in the county in which the lien is filed, or it shall be recorded in any office in which conveyances of real estate may be recorded.