Arkansas Easement Cannot be Extinguished Through a Tax Sale of the Underlying Property
The Arkansas Court of Appeals reversed a grant of summary judgment in Millwood Sanitation & Park Co., Inc. v. Mattingly, No. 07-134 (10/3/07).
The dispute centered around a parcel of land that was part of a subdivision in Hot Springs created in 1960. The parcel was designated "Park," and every subdivision owner had an easement over the property to access Lake Hamilton. Through the years, the various owners of the parcel failed to pay property taxes. Mattingly purchased the property and paid the back taxes. He filed suit to quiet title in the parcel. The trial court extinguished the easement, finding that the easement was abandoned from failure to pay taxes on the property.
The court reversed, holding that the easement is a separate interest from the underlying property. When taxes are assessed, the easement is not levied against and cannot be extinguished at a tax sale.
