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(a) With execution of the donation deed, the Commissioner of State Lands may waive outstanding taxes, penalties, and interest within the authority of the office of the Commissioner of State Lands.
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(b) Other liens or encumbrances attached to the property not within the authority of the Commissioner of State Lands pursuant to § 26-37-101 et seq. will be considered a matter to be resolved between the applicant and the lienholder.