Opinion No.

The Honorable Charlie Daniels Commissioner of State Lands State Capitol Building Little Rock, AR 72202

Dear Commissioner Daniels:

This is in response to your request for an opinion on the following question:

If real estate which is sold by the State Land Commissioner pursuant to the provisions of Act 626 of 1983, as amended, has valid, recorded liens on it at the time of sale, do such liens transfer to the new purchaser of the property, or are they considered the obligation of the prior owner?

The following statement in Corpus Juris Secundum, Volume 85, Taxation, 907(a) (1954), offers some…