Section 26-38-103 - Release of overdue tax lands sold to state under Acts 1881, No. 39(a) As to all lands in the State of Arkansas which were sold to the state under the provisions of an act to enforce the payment of overdue taxes, Acts 1881, No. 39, approved March 12, 1881 [repealed], and an act amendatory thereto, approved March 22, 1881, to which the Commissioner of State Lands has executed deeds of donation, deeds of sale, or deeds of relinquishment, the state does release its title in favor of the grantees in these deeds, their heirs, successors, and assigns forever. As to all these lands that have not been disposed of by the Commissioner of State Lands as indicated but which have been placed back upon the tax books of the counties wherein the lands lie, and the taxes have been paid thereon for more than seven (7) years since they were sold to the state under the provisions of these acts, the state does release all of its title. These provisions apply whether the lands were certified by the commissioner of the court to the county clerk of the county, as required by these acts, or not, and also to apply whether the lands were certified by the county clerk to the Office of the Commissioner of State Lands, or not.(b) Any person, firm, or corporation owning or claiming any of these lands may obtain evidence of his or her title thereto having been quieted under the provisions of this section by presenting to the Commissioner of State Lands a certificate under the hand and seal of the county clerk of the county wherein the lands lie, showing that he or she or his or her grantors, direct or by mesne conveyances, have paid the taxes on the lands for the number of years stated since sold to the State of Arkansas under the provisions of these acts of the General Assembly, accompanied by the affidavit of the claimant or his or her agent, showing that he or she is the present owner or claimant and has not sold or conveyed the lands to any other person, firm, or corporation. The certificate and affidavit being filed in the office of the Commissioner of State Lands, the Commissioner of State Lands shall execute a deed of relinquishment of all of the right, title, and interest of the state acquired under these acts to the claimant, or his or her successors and assigns, forever, upon the payment of a deed fee of one dollar ($1.00).Acts 1941, No. 408, §§ 1, 2; A.S.A. 1947, §§ 84-1334, 84-1335.