(a) If an owner of land dedicates the land to the city where the land is located for park purposes by a filed and recorded plat and bill of assurance, the city approves the dedication, and there are any delinquent general taxes of the state or a political subdivision of the state against the land, upon a showing that title to the land is dedicated to the city as a public park and the city has approved the dedication, the Commissioner of State Lands and the proper county officials of the county where the land lies shall cancel any delinquent general taxes.
(b) If the city fails or refuses to approve a dedication of land for park purposes within one (1) year of receiving notice of the dedication, the land shall revert to the owner of the land or the owner's heirs, successors, and assigns.
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