Section 26-28-107 - Marking of forfeited lands(a)(1) The preparer of the tax books shall mark opposite every tract, town lot, or city lot that may have been forfeited to the state for the nonpayment of taxes the word "forfeited".(2)(A) On that tract, town lot, or city lot there shall not be charged any taxes unless the Commissioner of State Lands shall officially advise the preparer that it has become subject to taxation.(B) In that event, the same taxes shall be charged and collected on the tract, town lot, or city lot as may be allowed by law.(b) The county assessor shall assess all the lands or lots, or parts of lands or lots, that may appear on the plats or lists furnished to the county assessor.(c) If any county clerk shall have lost or if the records of his or her office shall not contain a list of the lands forfeited to the state within his or her county, the county clerk shall certify that fact to the Commissioner of State Lands, and the Commissioner of State Lands shall immediately furnish the county clerk with that list.Acts 1883, No. 114, § 93, p. 199; C. & M. Dig., § 10015; Pope's Dig., § 13762; A.S.A. 1947, § 84-806; Acts 2003, No. 295, § 5.