(1) Any state agency or commission, including the Arkansas State Game and Fish Commission, owning real property located within a levee, drainage, or any other improvement or district and benefiting from the district shall pay the assessments levied by such districts from the date of implementation.
(2) However, the provisions of this section shall not apply retroactively to lands owned by state agencies prior to July 15, 1991, unless the state agencies were already paying taxes or assessments on their lands.
(3) This section shall not apply to the Commissioner of State Lands.