Section 20-80-408 - Taxes - Liens - Encumbrances(a) With execution of the donation deed, the Commissioner of State Lands may waive outstanding taxes, penalties, and interest within the authority of the office of the Commissioner of State Lands.(b) Other liens or encumbrances attached to the property not within the authority of the Commissioner of State Lands pursuant to § 26-37-101 et seq. will be considered a matter to be resolved between the applicant and the lienholder.Acts 1993, No. 1009, § 9.