County auditors shall report, on or before January 1 of each year, to the director of the department of administrative services the amount of the sales and resales made during the previous year, of the sixteenth section, five-hundred-thousand-acre grant, and escheat estates, and the director of the department of administrative services shall charge them to the counties with interest from the date of the sale or resale to January 1, at the rate of three percent per annum.
83 Acts, ch 185, §26, 62
C93, §257B.39
94 Acts, ch 1173, §11; 2003 Acts, ch 145, §286