Section 26-37-103 - Verification by county assessor(a) Prior to certification to the Commissioner of State Lands, the county assessor shall: (1) Verify the assessment to establish value on all parcels to be certified;(2) Verify the name and last known address of the owner of record of the tax-delinquent parcel; and(3) Determine whether the tax-delinquent parcel exists.(b) If the parcel is found to be nonexistent, the county assessor shall remove the delinquent entry from the assessment rolls.(c) A tax-delinquent parcel shall not be transmitted by certification to the Commissioner of State Lands without the county assessor's verification.(d) In the event the Commissioner of State Lands determines the tax-delinquent parcel is incorrectly certified for failure to meet the requirements of this section, the Commissioner of State Lands shall return the tax-delinquent parcel with the invalid certification to the county.Amended by Act 2023, No. 172,§ 2, eff. 8/1/2023.Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5.