Sec. 26-211. Taxes unpaid five years; reversion.
Sec. 26-211. Taxes unpaid five years; reversion. When the taxes on any oyster
grounds within the exclusive jurisdiction of the state and under the control of the Commissioner of Agriculture are in arrears for five consecutive years, said commissioner
shall notify the owner or owners of such grounds, or their legal representatives, of the
fact of such arrears, and if, within three months after the date of such notification, all
arrears of taxes on such grounds are not paid, such grounds shall revert to the state; and
the commissioner, upon the reversion of such grounds to the state, shall make a certificate
of the fact of such reversion for record upon his books, and such grounds shall thereupon
be open for application like all other undesignated oyster grounds within the exclusive
jurisdiction of the state.
(1949 Rev., S. 5039; 1971, P.A. 872, S. 349; 1972, P.A. 52, S. 19; June 30 Sp. Sess. P.A. 03-6, S. 146(e); P.A. 04-189,
S. 1.)
History: 1971 act replaced references to shellfish commissioners and commission and to clerk of shellfisheries with
references to environmental protection commissioner; 1972 act replaced commissioner of environmental protection with
commissioner of agriculture; June 30 Sp. Sess. P.A. 03-6 replaced Commissioner of Agriculture with Commissioner of
Agriculture and Consumer Protection, effective July 1, 2004; P.A. 04-189 repealed Sec. 146 of June 30 Sp. Sess. P.A. 03-6, thereby reversing the merger of the Departments of Agriculture and Consumer Protection, effective June 1, 2004.