Opinion No.

The Honorable Charlie Daniels Commissioner of State Lands State Capitol Building Little Rock, AR 72201

Dear Commissioner Daniels:

This is in response to your request for an opinion concerning the validity of certain mineral interest tax deeds in light of the Arkansas Supreme Court's decision in Dawdy v. Holt, 281 Ark. 171,662 S.W.2d 818 (1984), and Act 961 of 1985.

Specifically, you note that the Commissioner of State Lands is required to offer for sale tax delinquent mineral interests. A.C.A. 26-37-101, and A.C.A. 26-26-1110(b). Pursuant to this requirement, your office was holding many parcels…