48-3119. Applicability of state tax laws;
exemption of state lands
A. All taxes levied and assessed under this chapter shall become due and delinquent
and shall become a lien on the real property assessed at the same time as general county
taxes.
B. All provisions of the general revenue laws for the assessment, levying and
collection of taxes on real estate for county purposes shall be applicable to the
assessment, levy and collection of taxes for the purpose of this chapter so far as
applicable, including all remedies of such revenue laws for collecting delinquent taxes
and provisions relating to sales of real property for delinquent taxes.
C. Title of the state to any lands in the district shall not be subject to the lien
of any district tax levied against the interest of lessees or purchasers of such state
lands, and no district tax shall be levied upon state lands except to the extent of
interest of lessees or purchasers thereof in such lands.
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