5-11-1      Certification by commissioner of school and endowment land lessees and acreage.
5-11-1.1      Forfeiture of lease for failure to pay tax--Collection procedures.
5-11-2      Computation of value of school lands in county and addition to tax base--Restricted purpose of addition to tax base.
5-11-3      Computation of value of school lands within school districts--Addition to tax base.
5-11-4, 5-11-5. Repealed.
5-11-6      Distribution of payments in lieu of taxes.
5-11-7      Repealed.
5-11-8      Payments in lieu of taxes on land held by state institutions.

5-11-1. Certification by commissioner of school and endowment land lessees and acreage.

The commissioner of school and public lands shall on or before June first of each year certify to the auditor of each county where school and endowment land exists a list of all school and endowment lands in the county, and name and address of each lessee and the number of acres of school and endowment land under lease.

Source: SL 1965, ch 256, § 1; SL 1977, ch 47, § 1; SL 1994, ch 48, § 1.

5-11-1.1. Forfeiture of lease for failure to pay tax--Collection procedures.

Any person who has leased school and endowment lands shall forfeit that lease if that person fails to pay the tax levied upon the leased lands by November first of the year in which it is due and payable. If the tax remains delinquent, each county may proceed with collection under procedures set forth in chapter 10-22 for the collection of mobile home taxes. On December first of each year the county treasurer shall certify to the commissioner of school and public lands any taxes on leased lands that have not been paid.

Source: SL 1977, ch 47, § 7; SL 1981, ch 35; SL 1992, ch 80, § 221; SL 1994, ch 48, § 2.

5-11-2. Computation of value of school lands in county and addition to tax base--Restricted purpose of addition to tax base.

The county auditor of each county having within its boundaries school and endowment lands shall ascertain the average assessed valuation per acre of all taxable agricultural lands within the county, after the assessment of such lands have been finally equalized by the boards of equalization and shall multiply such average assessed valuation by the number of acres of school and endowment lands and the resultant figure shall be added to the assessed valuation of such county to arrive at the rate of tax levy in mills for the county. Provided, however, that the amount ascertained by the county auditor as representing the value of school and endowment lands shall not be included or considered in determining the assessed value of any county or school district for any purpose whatsoever, except as herein expressly provided in establishing rates of levy.

Source: SL 1965, ch 256, § 2.

5-11-3. Computation of value of school lands within school districts--Addition to tax base.

The county auditor of each county shall ascertain the average assessed valuation per acre of all taxable agricultural lands within the several school districts of his county, within the boundaries of which are school and endowment lands after the assessments of such lands have been finally equalized, and shall multiply such average assessed valuation by the number of acres of school and endowment lands and the resultant figure shall be added to the assessed valuation of such district to arrive at the rate of levy in mills for each school district.

Source: SL 1965, ch 256, § 3.