37-254. Cancellation of tax assessment on lands
reverting to state


If any lands sold revert to the state for any cause, the state land department shall
at once notify the assessor and tax collector of the county in which the land is located,
and upon receipt of the notice, the assessor shall cancel any assessment of the land, and
the tax collector, the board of supervisors or other county official shall charge off all
taxes levied against the land.