(a) Who can submit a claim.

1. (1) Former owners can claim excess proceeds subject to the following:

   1. (A) The former owner must have held record title to the parcel at the time of the sale;
   2. (B) If the former owner is a corporation, partnership, or other legal entity, it must be capable of owning real property in the State of Arkansas; and
   3. (C) Former owner does not include heirs or relations beyond the first degree of consanguinity.

2. (2) Heirs or relations within the first degree of consanguinity can claim excess proceeds subject to the following:

   1. (A) Such heirs must be directly related within the first generation, which generally means they are the parents, children, or siblings of the former owner;
   2. (B) Additional documentation to claim as an heir shall be required and includes such information as:

(i) The death certificate of the former owner;

1. (ii) Any probate records related to the former owner;

   1. (iii) The birth certificate of the heir;

      1. (iv) An affidavit of heirship from a disinterested third party; and
      2. (v) Such other information as the Commissioner of State Lands may require; and
   2. (C) Any application by an heir who is beyond the first degree of consanguinity shall be rejected and not considered.
2. (3) A former owner, part-owner, or interested party who purchases a parcel at a tax sale is not entitled to a distribution of excess proceeds.

(b) Submitting the claim.

1. (1) A claim packet may be obtained:

   1. (A) Through the Commissioner of State Lands’ website https://www.cosl.org/; or
   2. (B) By calling the Commissioner of State Lands’ office and requesting that a packet be mailed.

2. (2) A complete claim packet must include all of the following or it will be returned to the claimant:

   1. (A) A claim form;
   2. (B) A deed of release;
   3. (C) A release and indemnification;
   4. (D) A third-party release and indemnification;
   5. (E) The claimant’s W-9;
   6. (F) A copy of the deed vesting title in the former owner;
   7. (G) Proof that the former owner received mail at the address certified by the county;
   8. (H) Two (2) forms of identification, one (1) of which must be a picture ID; and
   9. (I) Any other information that the Commissioner of State Lands may require in support of the claim.
3. (3) If the claim is submitted by an heir, the documentation set forth in subdivision (b)(2)(B) of this section must also be provided.

4. (4) If the claim involves the services of a third-party agent, the following must also be provided:

   1. (A) A copy of the signed contract between the agent and the former owner, which may not allow for a fee of greater than ten percent (10%) of the excess proceeds to be paid to the agent; and
   2. (B) A third-party release and indemnification signed by the third-party agent.

5. (5) If the former owner was a corporation, partnership, or other legal entity, the following must additionally be submitted:

   1. (A) Documents establishing authority of the person to act on behalf of the legal entity; and
   2. (B) A current certificate of good standing for the entity.