42-18304. Adverse occupation of land held by state under tax deed
A. If real property that is held by the state by tax deed is improved and occupied adversely to the title of the state, the board of supervisors may direct the county attorney to bring an action in the name of the state for possession of the property, and the county attorney shall commence and prosecute the action.
B. The costs incurred in the action are a charge against the county in which the property is located.