§ 36-22. Same—Land held by trustees of the internal improvement fund; areas not taxed.

(a)

Land held by the trustees of the internal improvement fund shall be subject to the taxes imposed under authority of this chapter, and said trustees are authorized to pay the same out of any money in their possession derived from the sale of land or otherwise. For facilitating the assessment of district taxes on land of said fund, the trustees thereof are authorized to prepare lists of land held by them and, timely for the purpose, to transmit a list of said land to the tax assessor of the county, and the tax assessor is directed to extend said land upon the district tax roll according to the description furnished by said trustees and to ascertain the value thereof as for other land.

(b)

Land comprising part of the principal of the state school fund declared by the constitution to be "sacred and inviolate," or other real estate, title to which is in the state board of education, shall not be subject to the district taxes nor shall there be liability therefor upon any state agency.

(c)

There shall be excluded from district taxes all bodies of navigable water, unreclaimed water areas meandered by the public surveys, all rights-of-way of said district, all areas devoted or dedicated to the use of and for the works of the district, rights-of-way of state and county highways, and streets within the limits of incorporated towns, and property owned by a public agency open to the use of the public or for the public benefit not leased to or operated by a private agency.

(Sp. Acts, Ch. 61-1969, § 22)