PAUL E. DANIELSON, Justice.
The Arkansas Court of Appeals certified to this court questions concerning the publication requirements preceding the State's sale of tax-delinquent land under Arkansas Code Annotated section 26-37-201. The certified questions in this case originate with the failure of appellee 2735 Villa Creek L.P. (Villa Creek), a Texas limited partnership, to pay taxes for the years 2001 and 2002 on land it owned in Pulaski County. In April 2004, the...
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