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.

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.