Opinion No.

The Honorable Gilbert Baker State Senator # 17 Cooper Lane Conway, AR 72034-7935

Dear Senator Baker:

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

Do county governments have the authority, by ordinance, to require that all liens filed by a county against a property have to be redeemed before the property owner is allowed to pay real estate taxes on the property in question?

RESPONSE

The answer to this question is "no," in my opinion. It seems clear that a general requirement of this sort must be expressly authorized by the General Assembly, and that counties do…