Opinion No.

The Honorable Lamont Cornwell State Representative 1508 Hidden Valley Drive Benton, Arkansas 72019-2193

Dear Representative Cornwell:

I am writing in response to your request for an opinion on the following:

On behalf of the Saline County Circuit Clerk, I am seeking your office's opinion on the following questions:

1. A.C.A. § 18-60-601 to-610 provides a procedure to confirm title acquired at a tax sale. Specifically, A.C.A. § 18-60-603(d) requires the circuit court to notify any delinquent tax owner or owners at their last known address by registered mail at least twenty (20) days before the…