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2017 Arkansas Code
Title 18 - Property
Subtitle 2 - Real Property
Chapter 11 - Real Property Interests Generally
Subchapter 1 - Ownership and Possession
§ 18-11-102. Payment of taxes on unimproved or unenclosed land deemed possession
Universal Citation: AR Code § 18-11-102 (2017)
Unimproved and unenclosed land shall be deemed and held to be in possession of the person who pays the taxes thereon if he or she has color of title thereto, but no person shall be entitled to invoke the benefit of this section unless he or she, and those under whom he or she claims, shall have paid the taxes for at least seven (7) years in succession.
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