37-907. Federal lands acquired without
legislative consent; placement on tax rolls
All federal lands acquired before the effective date of this section without consent
of the legislature through gift, purchase, exchange or eminent domain shall be placed on
the general tax rolls of the counties of this state in the name of the grantor of the
respective transactions. Such property is subject to taxation in the same manner as like
property from and after January 1, 1981 unless prior to January 1, 1981 the legislature
specifically approves and consents to federal ownership of the lands.
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