Section 77-2-313 - Land subject to taxation(1) State lands purchased from the state are subject to taxation. The department of revenue shall assess the purchaser for the full value of the land on January 1 following the date of purchase. The holder of certificates of purchase to lands within an irrigation district is liable for the entire irrigation district tax levied against the land.(2) The improvements on the land must be assessed and taxed as other improvements on farm lands.(3) On or before January 15 of each year, the department shall furnish the department of revenue with a complete list of all state lands sold in each county during the previous calendar year. This list must show the name and address of the purchaser, the legal description of the land, and the acreage contained in the purchase.En. Sec. 92, Ch. 60, L. 1927; re-en. Sec. 1805.92, R.C.M. 1935; amd. Sec. 1, Ch. 107, L. 1953; amd. Sec. 52, Ch. 391, L. 1973; amd. Sec. 67, Ch. 428, L. 1973; amd. Sec. 7, Ch. 388, L. 1975; R.C.M. 1947, 81-928; amd. Sec. 143, Ch. 27, Sp. L. November 1993.