(a) If a timber right, an oil right, a gas right, or a mineral right is owned or assessed separate from the fee in the land and the taxes due on the right are not paid, the timber right, oil right, gas right, or mineral right is subject to the tax laws governing forfeiture and sale of tax-delinquent land.
(b) Any timber right, oil right, gas right, or mineral right forfeited and certified to the Commissioner of State Lands is subject to disposition as provided in this chapter.
Section: Previous 26-37-202 26-37-203 26-37-204 26-37-205 26-37-206 26-37-207 26-37-208 26-37-209 26-37-210 26-37-211 26-37-212 26-37-213 26-37-214 NextLast modified: November 15, 2016