Ark. Code § 28-13-102
Current with legislation from 2024 Fiscal and Special Sessions.
If any person dies seized of any real or personal estate, without any devise thereof, and leaving no heirs or representatives capable of inheriting the estate, or the devisees are incapable of holding the estate, and when there is no owner of real estate capable of holding the estate, the estate shall escheat to and vest in the county wherein the decedent resided at death.
Ark. Code § 28-13-102