SEC. 27-35-71. School lands taxable when leased.
All school lands known as the sixteenth sections, reserved for the use of schools, or lands reserved or granted in lieu of or as a substitute for the sixteenth sections, shall be liable, after the same shall have been leased, to be taxed as other lands are taxed during the continuance of the lease; but in case of sale thereof for taxes, only the title of the lessee or his assignee shall pass by the sale.
SOURCES: Codes, Hutchinson's 1848, ch. 8, art 17 (21); 1857, ch. 3, art 20; 1871, Sec. 1679; 1880, Sec. 494; 1892, Sec. 3780; 1906, Sec. 4289; Hemingway's 1917, Sec. 6923; 1930, Sec. 3156; 1942, Sec. 9780.