Section 37-322.03 - Improvements on state lands; taxation; disposition on termination of lease; statement of improvementsA. A lessee of state land shall maintain all improvements that are pertinent to the lease in serviceable condition for the term of the lease and shall not remove any improvement without written authorization from the department except as provided by subsection B. All improvements placed upon state land shall, until they become the property of the state, be subject to assessment for taxes in the name of the owner, as other property.B. Within sixty days before or ninety days following the expiration of a lease of state land, the lessee may remove from the land the lessee's removable improvements, if the removal will not injure the land. Wells, embankments or dams designed for development, storage or conservation of water shall not be taken away, destroyed or injured, but shall remain as appurtenant to the land and shall be removed, destroyed or altered only by authority of the department.C. The retiring lessee may, with written authority from the department, and within the time for removal, sell the lessee's improvements to the succeeding lessee.D. At the commissioner's request, a lessee shall file with the department a sworn statement setting forth the character of the improvements and their actual cash value.E. If an improvement remains on the land after ninety days after the lease termination, the department may remove, destroy or otherwise dispose of the improvement if the department reasonably determines that any of the following apply to the condition of the improvement: 1. The improvement must be repaired before it can be used for the purpose for which it was placed on the land, and the cost of repairs would equal or exceed the value of the repaired improvement.2. The improvement must be repaired before it can be used for the purpose for which it was placed on the land and the value of the improvement before repair is equal to or less than the cost of disposing of the improvement.3. The existence of the improvement in its current condition is unsafe, poses an unreasonable risk of injury to persons or property, violates an applicable provision of law or is a nuisance.4. The improvement is not authorized by the department and is not in the best interest of the trust.F. Before disposing of an improvement pursuant to subsection E of this section, the department shall send written notice to the former lessee, by certified mail, return receipt requested and addressed to the lessee's last address of record with the department, that: 1. The department intends to remove, destroy or otherwise dispose of the improvement at any time beginning thirty days after the lessee's receipt of the notice.2. The department's determination pursuant to subsection E of this section is appealable pursuant to section 37-215.