Section 19. Taxes and assessments for local improvements on state lands

A
  person, body or board authorized to assess lands for local  improvements
  or purposes, shall serve on the comptroller of the state, at least three
  weeks  prior  to the confirmation of the same, a written notice of every
  assessment on state lands, showing the purpose for which the  assessment
  is  made,  the  state  lands assessed and the amounts for which they are
  assessed, and referring to the law authorizing the  assessment,  and  no
  such  assessment  shall  be legal unless such notice is duly served.  No
  fee, interest, penalty or expense shall be added to  or  accrue  on  any
  such  assessment  against  state  lands,  nor  shall  such lands be sold
  therefor; but such assessments shall, if confirmed and  uncontested,  be
  paid  and  discharged out of any moneys appropriated therefor. All sales
  of state lands for unpaid taxes or assessments for local improvements or
  purposes are void. All taxes  and  assessments  legally  made  on  state
  lands,  and  all legal rents or charges thereon, shall be audited by the
  comptroller and paid out of the treasury. On or before January fifteenth
  the comptroller,  in  consultation  with  the  board  of  real  property
  services  and  other agencies as may be appropriate, shall submit to the
  governor  and  the  legislature  an  annual  accounting  of  taxes   and
  assessments  paid  pursuant  to  this  section  during the preceding and
  current fiscal years. Such accounting shall include, but not be  limited
  to  the number, type and amount of such payments, as well as an estimate
  of payments to be made during the remainder of the current  fiscal  year
  and  during  the following fiscal year. If any provision of this section
  conflict with any provision of any other general, special or local  law,
  this  section  shall prevail; and no other general, special or local law
  shall be deemed to repeal,  alter  or  abridge  any  provision  of  this
  section,  unless  this  section  or  this  article  or  this  chapter be
  expressly and specifically  referred  to  therein.  This  section  shall
  extend,  in  its  operation and effect, so as to include all actions and
  proceedings, whether judicial or  administrative,  heretofore  commenced
  under any general, special or local law and now pending.