77-1-501. List of state lands by county. The department shall, before the first Monday of April of every year, prepare and transmit a statement to the department of revenue that designates each county in which the state has real property in excess of 6% of the total land area of the county and from which the state derives grazing, agricultural, or forest income. The statement must contain the total number of acres owned by the state in that county and list the acres separately as grazing, agricultural, or forest land.