37-252. Taxation of lands sold

All lands sold under the provisions of this article shall be subject to taxation as other lands, and the taxes assessed thereon shall be collected and enforced as against other lands. If the taxes are not paid by the purchaser of the lands when the next annual deferred payment on the land becomes due, the failure shall constitute a forfeiture of the land to the state, as for failure to make payments when due. Upon payment of taxes on lands held under certificate of purchase, the county treasurer to whom the taxes are paid shall immediately furnish to the state land department a statement of the taxes paid. The statement shall be made on forms supplied for that purpose by the department.

37-252. Taxation of lands sold

All lands sold under the provisions of this article shall be subject to taxation as other lands, and the taxes assessed thereon shall be collected and enforced as against other lands. If the taxes are not paid by the purchaser of the lands when the next annual deferred payment on the land becomes due, the failure shall constitute a forfeiture of the land to the state, as for failure to make payments when due. Upon payment of taxes on lands held under certificate of purchase, the county treasurer to whom the taxes are paid shall immediately furnish to the state land department a statement of the taxes paid. The statement shall be made on forms supplied for that purpose by the department.