Supreme Court of Arkansas

Pulaski Choice, L.L.C. v. 2735 Villa Creek, L.p.

February 25, 20102010 Ark. LEXIS 125

Summary

The court held that the parcel-number requirement added to the tax-sale notice statute applied prospectively to notices published after the amendment's effective date, regardless of when the property was certified as tax-delinquent. It further held that strict compliance with the statutory notice requirements was required and that an incorrect parcel number invalidated the sale. The court answered the certified questions and remanded the case to the court of appeals. Justice Wills and Chief Justice Hannah concurred in the answers but would have retained and decided the entire appeal rather than remanding certified questions.