Opinion No.

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

Dear Mr. Daniels:

This is in response to your request for an opinion concerning the distribution of proceeds received from the sale or redemption of tax-delinquent lands. Specifically, you ask whether Act 424 of 1989, which repealed the former A.C.A. 26-37-205 (b)(1) (Supp. 1987),1 applies only to sales taking place subsequent to the effective date of the act, or whether it applies as well to sales taking place prior to the effective date of the act.

Former A.C.A. 26-37-205 (Supp. 1987)…