Each fractional part, or interest represented by acreage, in all public reserved lots upon which the state taxes and interest are not paid by the 30th day of March of the year following the assessment are forfeited to the State, and whenever such taxes are assessed on a biennial basis, such forfeiture occurs on the 30th day of March following the 2nd year of the biennium. An owner may redeem that owner's interest in such public reserved lots by tendering to the State Tax Assessor, within one year after the date of the forfeiture, that owner's proportional part of all the sums due on such lots, and $1 for a release. [PL 2025, c. 113, Pt. D, §80 (AMD).]
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