US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 2
                      DEFINITIONS -- GENERAL PROVISIONS
    63-211.  ABSTRACT OF STATE LANDS. (1) It shall be the duty of the director
of the state department of lands to furnish to each assessor of each county in
the state without fee a copy of each land sale certificate whenever a sale has
been held and a certificate has been issued showing the land description, date
of sale, purchase price, amount paid in cash, and schedule of annual payments,
and a copy of each timber sale contract whenever a sale of timber has been
made and contract issued showing date of sale, description of land involved,
purchase price, and estimated volume of timber.
    (2)  It shall also be the duty of the director of the state department of
lands to notify the assessor of each county when a cancellation, assignment or
reinstatement of a state land sale certificate or a cancellation or assignment
of a state timber sale contract has been made.
    (3)  It shall be the duty of the county tax collector to notify the
director of the state department of lands of any property tax delinquency on a
state land sale certificate or on a state timber sale contract within thirty
(30) days of the date of such delinquency.