# Ark. Code Ann. § 18-11-102: Payment of taxes on unimproved or unenclosed land deemed possession

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T18_C11_S1_S18-11-102

## Section

- **Citation:** Ark. Code Ann. § 18-11-102
- **Heading:** Payment of taxes on unimproved or unenclosed land deemed possession
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 18 / Chapter 11 / Subchapter 1 / Section 18-11-102

## Text

Unimproved and unenclosed land shall be deemed and held to be in possession of the person who pays the taxes thereon if he or she has color of title thereto, but no person shall be entitled to invoke the benefit of this section unless he or she, and those under whom he or she claims, shall have paid the taxes for at least seven (7) years in succession. Acts 1899, No. 66, § 1, p. 117; C. & M. Dig., § 6943; Pope's Dig., § 8920; A.S.A. 1947, § 37-102.

Unimproved and unenclosed land shall be deemed and held to be in possession of the person who pays the taxes thereon if he or she has color of title thereto, but no person shall be entitled to invoke the benefit of this section unless he or she, and those under whom he or she claims, shall have paid the taxes for at least seven (7) years in succession.

Acts 1899, No. 66, § 1, p. 117; C. & M. Dig., § 6943; Pope's Dig., § 8920; A.S.A. 1947, § 37-102.

## Nearby sections

- [Ark. Code Ann. § 18-11-101 Capacity of aliens to take and transfer lands](https://www.frixlaw.com/law-library/statutes/STATE_AR_T18_C11_S1_S18-11-101.md)
- [Ark. Code Ann. § 18-11-102 Payment of taxes on unimproved or unenclosed land deemed possession](https://www.frixlaw.com/law-library/statutes/STATE_AR_T18_C11_S1_S18-11-102.md)
- [Ark. Code Ann. § 18-11-103 Payment of taxes on wild and unimproved land - Presumption of color of title](https://www.frixlaw.com/law-library/statutes/STATE_AR_T18_C11_S1_S18-11-103.md)
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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T18_C11_S1_S18-11-102. Check the current official text before relying on it. Not legal advice.