70-30-315. Proration of taxes. The condemnor must be assessed the condemnor's pro rata share of taxes for the land being taken as of the date of possession or summons, whichever occurs first. The condemnor must be assessed for all taxes accruing after the date of possession or summons, whichever occurs first.

     History: En. Sec. 6, Ch. 531, L. 1981; amd. Sec. 79, Ch. 125, L. 2001.