37-322.04. Accounting for improvements which become property of state
When improvements on state lands become the property of the state, they shall be deemed to belong to the fund for the purpose of which the land was granted. Any monies subsequently received for the improvements shall be deposited in the fund in which the monies received from the sale or lease of the land are deposited. When any money has been paid from the general fund for the improvements such improvements shall not be deemed to belong to any special fund, and if the land is subsequently sold or leased, the purchaser or lessee shall reimburse the state for the improvements, and the amount paid from the general fund for the improvements shall be returned to that fund. Any surplus remaining after reimbursing the fund shall belong to the fund for the purpose for which the lands were granted.