Tax Deed Statute: Ark. Code Ann. § 26-37-101 Post-Auction Land Sales (OTC) Available

Arkansas Tax Sale Auctions & OTC Lands

Arkansas centralizes delinquent property sales through the Commissioner of State Lands. Unsold properties can be purchased online immediately OTC. Explore all 75 counties below for auction schedules, online bidding portals, and over-the-counter purchases.

State Legal Rules
Statutory Return: Direct Tax Deed Auction
Redemption: Post-Sale Limited Redemption
Primary Platform: COSL Online Auction

All 75 Counties in Arkansas

Click any county for direct platform links, required deposit amounts, and lands available lists.

Pulaski County Pop: 400.009
Platform: COSL Online Auction
Official: Pulaski County Commissioner of State Lands (COSL)
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Benton County Pop: 311.013
Platform: COSL Online Auction
Official: Benton County Commissioner of State Lands (COSL)
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Washington County Pop: 261.549
Platform: COSL Online Auction
Official: Washington County Commissioner of State Lands (COSL)
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Faulkner County Pop: 129.951
Platform: COSL Online Auction
Official: Faulkner County Commissioner of State Lands (COSL)
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Saline County Pop: 129.574
Platform: COSL Online Auction
Official: Saline County Commissioner of State Lands (COSL)
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Sebastian County Pop: 129.098
Platform: COSL Online Auction
Official: Sebastian County Commissioner of State Lands (COSL)
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Craighead County Pop: 113.993
Platform: COSL Online Auction
Official: Craighead County Commissioner of State Lands (COSL)
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Garland County Pop: 99.784
Platform: COSL Online Auction
Official: Garland County Commissioner of State Lands (COSL)
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White County Pop: 78.452
Platform: COSL Online Auction
Official: White County Commissioner of State Lands (COSL)
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Lonoke County Pop: 75.944
Platform: COSL Online Auction
Official: Lonoke County Commissioner of State Lands (COSL)
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Pope County Pop: 64.593
Platform: COSL Online Auction
Official: Pope County Commissioner of State Lands (COSL)
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Jefferson County Pop: 63.661
Platform: COSL Online Auction
Official: Jefferson County Commissioner of State Lands (COSL)
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Crawford County Pop: 61.891
Platform: COSL Online Auction
Official: Crawford County Commissioner of State Lands (COSL)
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Crittenden County Pop: 47.139
Platform: COSL Online Auction
Official: Crittenden County Commissioner of State Lands (COSL)
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Greene County Pop: 46.743
Platform: COSL Online Auction
Official: Greene County Commissioner of State Lands (COSL)
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Baxter County Pop: 42.875
Platform: COSL Online Auction
Official: Baxter County Commissioner of State Lands (COSL)
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Miller County Pop: 42.415
Platform: COSL Online Auction
Official: Miller County Commissioner of State Lands (COSL)
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Mississippi County Pop: 38.663
Platform: COSL Online Auction
Official: Mississippi County Commissioner of State Lands (COSL)
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Boone County Pop: 38.530
Platform: COSL Online Auction
Official: Boone County Commissioner of State Lands (COSL)
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Independence County Pop: 38.320
Platform: COSL Online Auction
Official: Independence County Commissioner of State Lands (COSL)
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Union County Pop: 37.397
Platform: COSL Online Auction
Official: Union County Commissioner of State Lands (COSL)
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Hot Spring County Pop: 33.258
Platform: COSL Online Auction
Official: Hot Spring County Commissioner of State Lands (COSL)
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Carroll County Pop: 28.814
Platform: COSL Online Auction
Official: Carroll County Commissioner of State Lands (COSL)
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Johnson County Pop: 26.129
Platform: COSL Online Auction
Official: Johnson County Commissioner of State Lands (COSL)
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Cleburne County Pop: 25.445
Platform: COSL Online Auction
Official: Cleburne County Commissioner of State Lands (COSL)
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Poinsett County Pop: 22.397
Platform: COSL Online Auction
Official: Poinsett County Commissioner of State Lands (COSL)
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Columbia County Pop: 22.150
Platform: COSL Online Auction
Official: Columbia County Commissioner of State Lands (COSL)
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St. Francis County Pop: 22.101
Platform: COSL Online Auction
Official: St. Francis County Commissioner of State Lands (COSL)
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Ouachita County Pop: 21.793
Platform: COSL Online Auction
Official: Ouachita County Commissioner of State Lands (COSL)
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Logan County Pop: 21.400
Platform: COSL Online Auction
Official: Logan County Commissioner of State Lands (COSL)
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Clark County Pop: 21.274
Platform: COSL Online Auction
Official: Clark County Commissioner of State Lands (COSL)
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Conway County Pop: 21.077
Platform: COSL Online Auction
Official: Conway County Commissioner of State Lands (COSL)
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Yell County Pop: 20.044
Platform: COSL Online Auction
Official: Yell County Commissioner of State Lands (COSL)
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Polk County Pop: 19.436
Platform: COSL Online Auction
Official: Polk County Commissioner of State Lands (COSL)
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Hempstead County Pop: 19.343
Platform: COSL Online Auction
Official: Hempstead County Commissioner of State Lands (COSL)
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Randolph County Pop: 18.907
Platform: COSL Online Auction
Official: Randolph County Commissioner of State Lands (COSL)
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Grant County Pop: 18.383
Platform: COSL Online Auction
Official: Grant County Commissioner of State Lands (COSL)
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Ashley County Pop: 18.262
Platform: COSL Online Auction
Official: Ashley County Commissioner of State Lands (COSL)
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Sharp County Pop: 17.968
Platform: COSL Online Auction
Official: Sharp County Commissioner of State Lands (COSL)
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Madison County Pop: 17.775
Platform: COSL Online Auction
Official: Madison County Commissioner of State Lands (COSL)
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Marion County Pop: 17.514
Platform: COSL Online Auction
Official: Marion County Commissioner of State Lands (COSL)
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Franklin County Pop: 17.468
Platform: COSL Online Auction
Official: Franklin County Commissioner of State Lands (COSL)
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Drew County Pop: 16.945
Platform: COSL Online Auction
Official: Drew County Commissioner of State Lands (COSL)
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Jackson County Pop: 16.784
Platform: COSL Online Auction
Official: Jackson County Commissioner of State Lands (COSL)
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Cross County Pop: 16.420
Platform: COSL Online Auction
Official: Cross County Commissioner of State Lands (COSL)
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Lawrence County Pop: 16.318
Platform: COSL Online Auction
Official: Lawrence County Commissioner of State Lands (COSL)
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Arkansas County Pop: 16.307
Platform: COSL Online Auction
Official: Arkansas County Commissioner of State Lands (COSL)
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Van Buren County Pop: 16.142
Platform: COSL Online Auction
Official: Van Buren County Commissioner of State Lands (COSL)
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Sevier County Pop: 15.632
Platform: COSL Online Auction
Official: Sevier County Commissioner of State Lands (COSL)
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Phillips County Pop: 14.961
Platform: COSL Online Auction
Official: Phillips County Commissioner of State Lands (COSL)
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Clay County Pop: 14.201
Platform: COSL Online Auction
Official: Clay County Commissioner of State Lands (COSL)
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Izard County Pop: 14.169
Platform: COSL Online Auction
Official: Izard County Commissioner of State Lands (COSL)
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Lincoln County Pop: 12.898
Platform: COSL Online Auction
Official: Lincoln County Commissioner of State Lands (COSL)
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Stone County Pop: 12.671
Platform: COSL Online Auction
Official: Stone County Commissioner of State Lands (COSL)
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Howard County Pop: 12.533
Platform: COSL Online Auction
Official: Howard County Commissioner of State Lands (COSL)
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Fulton County Pop: 12.421
Platform: COSL Online Auction
Official: Fulton County Commissioner of State Lands (COSL)
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Little River County Pop: 11.805
Platform: COSL Online Auction
Official: Little River County Commissioner of State Lands (COSL)
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Desha County Pop: 10.479
Platform: COSL Online Auction
Official: Desha County Commissioner of State Lands (COSL)
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Pike County Pop: 10.208
Platform: COSL Online Auction
Official: Pike County Commissioner of State Lands (COSL)
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Perry County Pop: 10.184
Platform: COSL Online Auction
Official: Perry County Commissioner of State Lands (COSL)
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Bradley County Pop: 10.104
Platform: COSL Online Auction
Official: Bradley County Commissioner of State Lands (COSL)
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Scott County Pop: 9851
Platform: COSL Online Auction
Official: Scott County Commissioner of State Lands (COSL)
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Chicot County Pop: 9538
Platform: COSL Online Auction
Official: Chicot County Commissioner of State Lands (COSL)
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Montgomery County Pop: 8620
Platform: COSL Online Auction
Official: Montgomery County Commissioner of State Lands (COSL)
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Lee County Pop: 8201
Platform: COSL Online Auction
Official: Lee County Commissioner of State Lands (COSL)
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Nevada County Pop: 8120
Platform: COSL Online Auction
Official: Nevada County Commissioner of State Lands (COSL)
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Prairie County Pop: 8036
Platform: COSL Online Auction
Official: Prairie County Commissioner of State Lands (COSL)
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Searcy County Pop: 7806
Platform: COSL Online Auction
Official: Searcy County Commissioner of State Lands (COSL)
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Cleveland County Pop: 7378
Platform: COSL Online Auction
Official: Cleveland County Commissioner of State Lands (COSL)
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Newton County Pop: 7071
Platform: COSL Online Auction
Official: Newton County Commissioner of State Lands (COSL)
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Monroe County Pop: 6512
Platform: COSL Online Auction
Official: Monroe County Commissioner of State Lands (COSL)
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Dallas County Pop: 6185
Platform: COSL Online Auction
Official: Dallas County Commissioner of State Lands (COSL)
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Lafayette County Pop: 6095
Platform: COSL Online Auction
Official: Lafayette County Commissioner of State Lands (COSL)
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Woodruff County Pop: 5964
Platform: COSL Online Auction
Official: Woodruff County Commissioner of State Lands (COSL)
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Calhoun County Pop: 4641
Platform: COSL Online Auction
Official: Calhoun County Commissioner of State Lands (COSL)
OTC Catalog View Details

How Tax Sales Operate in Arkansas

Under Ark. Code Ann. § 26-37-101, delinquent property taxes follow a precise statutory timeline. Understanding the difference between bidding on Tax Deed and purchasing over-the-counter is essential for investors.

Bidding & Auction Process

Auctions are conducted online via COSL Online Auction or in person by the Commissioner of State Lands (COSL). Winning bidders are required to tender payment via wire transfer, certified check, or ACH within statutory deadlines.

Over-The-Counter Lands (Post-Auction Land Sales (OTC))

In Arkansas, unsold properties or tax lien certificates become available as Post-Auction Land Sales (OTC). Buyers can purchase these parcels directly over-the-counter without attending an open outcry auction.

Investor Auction Liquidity

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