76-13-108. Person responsible for performance of duties. (1) If the owner does not appear upon the public records as the holder of the legal title to the land or timber, the owner is nevertheless primarily responsible for the performance of the acts and duties imposed upon the owner by part 2 and this part.

(2) When the owner of the timber is not the owner of the land, the primary responsibility for the performance of the acts and duties imposed by part 2 and this part is upon the owner of the timber.

(3) When the state has title to forest lands within an organized forest protection district, it must be considered as an owner and it shall list its lands and pay the assessments to the recognized agencies responsible for lands in organized forest protection districts.