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This entry was published on 2016-12-02
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Taxes and assessments for local improvements on state lands
Public Lands (PBL) CHAPTER 46, ARTICLE 2
§ 19. Taxes and assessments for local improvements on state lands. A
person, body or board authorized to assess lands for local improvements
or purposes, shall submit to the comptroller of the state an invoice of
assessment on state lands, showing the purpose for which the assessment
is made, the state lands assessed and the amounts for which they are
assessed, and referring to the law authorizing the assessment. No fee,
interest, penalty or expense shall be added to or accrue on any
assessment against state lands, nor shall such lands be sold therefor;
but such assessments shall, if confirmed and uncontested, be paid and
discharged out of any moneys appropriated therefor. All sales of state
lands for unpaid taxes or assessments for local improvements or purposes
are void. All taxes and assessments legally made on state lands, and all
legal rents or charges thereon, shall be audited by the comptroller and
paid out of the treasury. On or before January fifteenth the
comptroller, in consultation with the board of real property tax
services and other agencies as may be appropriate, shall submit to the
governor and the legislature an annual accounting of taxes and
assessments paid pursuant to this section during the preceding and
current fiscal years. Such accounting shall include, but not be limited
to the number, type and amount of such payments, as well as an estimate
of payments to be made during the remainder of the current fiscal year
and during the following fiscal year. If any provision of this section
conflict with any provision of any other general, special or local law,
this section shall prevail; and no other general, special or local law
shall be deemed to repeal, alter or abridge any provision of this
section, unless this section or this article or this chapter be
expressly and specifically referred to therein. This section shall
extend, in its operation and effect, so as to include all actions and
proceedings, whether judicial or administrative, heretofore commenced
under any general, special or local law and now pending.