In case any lands sold under the provisions of this article are reverted to the state for any cause whatsoever, the director of the state board of land commissioners shall at once notify the county treasurer of the county in which the land is situated, and upon receipt of such notice it is the duty of the county treasurer to at once rebate all taxes that have been charged against the lands so reverted.
Source: L. 19: p. 650, § 26. C.L. § 1179. CSA: C. 134, § 78. CRS 53: § 112-3-34. C.R.S. 1963: § 112-3-34. L. 97: Entire section amended, p. 846, § 28, effective May 21.
ANNOTATION
The notice prerequisites were intended to prevent the payment of taxes upon land by successors and assigns, mediate or immediate, of the grantee, who had acquired fee simple title to the parcel, and to notify the grantee itself in order to forestall conveyance by the grantee to others. State v. Franc, 165 Colo. 69, 437 P.2d 48 (1968).