What is the subject matter of sections 211.83 - 211.86?

The subject matter of sections 211.83 to 211.86 specifically addresses Tax Lands Held by the State. This section is crucial as it outlines the procedures and regulations governing properties that have been acquired by the state due to unpaid taxes. In these sections, the law establishes the framework for how these lands are managed, including potential sales, disposition, and the rights of individuals or entities that may want to claim these properties after they've reverted to state ownership.

Understanding these sections is important for property tax administration, as it helps clarify the process associated with properties that can no longer be maintained by their original owners due to delinquent taxes. Through these provisions, the legislature aims to provide clarity and consistency in dealing with tax-delinquent properties, ensuring that there is a systematic approach to managing lands that are state-owned as a result of tax default.

This focus on Tax Lands Held by the State underlines the important role of effective property tax administration in not just collecting taxes, but also in handling properties that fall into this unfortunate category.