37-252. Taxation of lands sold
A. All lands sold under the provisions of this article shall not be subject to taxation until the department issues a patent for such lands pursuant to section 37-251 or until seven years after the date of auction, whichever occurs first.
B. If a patent for such lands pursuant to section 37-251 has not been issued within seven years after the department issued a certificate of purchase for such lands under section 37-244, all lands sold under the provisions of this article shall be taxed, and the taxes assessed on those lands shall be collected and enforced as against other lands. The department shall not issue a patent under section 37-251, subsection A or B until all taxes that are due on the lands have been paid. On 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.