Ark. Code § 18-11-102
Current with all legislation passed during the 2023 Regular and First Extraordinary Sessions.
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.
Ark. Code § 18-11-102