§ 203. Judgment in action adversely affecting the title, interest or\nclaim of the state based upon tax deed. In any action affecting the\ntitle, or the possession, enjoyment or use of, real property in which\none of the parties is the state, any judgment that may adversely affect\nthe title, interest or claim of the state based upon a tax deed shall\nprovide in effect as follows:\n 1. That the state shall have a lien upon such real property or part\nthereof described in such tax deed, prior and superior to all other\nliens, (a) for the amount of the unpaid taxes not adjudged illegal in\nsuch action for which such real property was sold or liable to be sold\nin the first instance and for which such tax deed was issued, together\nwith fees, charges and interest;
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§ 203. Judgment in action adversely affecting the title, interest or\nclaim of the state based upon tax deed. In any action affecting the\ntitle, or the possession, enjoyment or use of, real property in which\none of the parties is the state, any judgment that may adversely affect\nthe title, interest or claim of the state based upon a tax deed shall\nprovide in effect as follows:\n 1. That the state shall have a lien upon such real property or part\nthereof described in such tax deed, prior and superior to all other\nliens, (a) for the amount of the unpaid taxes not adjudged illegal in\nsuch action for which such real property was sold or liable to be sold\nin the first instance and for which such tax deed was issued, together\nwith fees, charges and interest; (b) for the amount of the unpaid taxes\nnot adjudged illegal in such action for which such real property was\nsubsequently sold or liable to be sold, together with fees, charges and\ninterest; (c) for the amount of all taxes, fees and charges admitted or\npaid by the state upon such real property to the date of the entry of\nsuch judgment, together with interest thereon from the date of such\nadmission or payment. In the determination of the amount of such lien,\nestablishment of payments of taxes on said real property by the adjudged\nor admitted owner of the property during any of the same years in which\npayments were also made by the state shall reduce the lien of the state\nby the larger of the two tax payments for each of the years affected by\nduplicate payments, and in the event that wholly identical areas are not\naffected by the duplicate payments the court shall have power to\napportion and adjust the amount of the lien as equity may require.\n 2. That the state may foreclose such lien as a mortgage on real\nproperty is foreclosed, provided such lien remains unpaid after the\nexpiration of one year from the entry of such judgment.\n The remedy provided by this section for recovery of tax payments shall\nbe in addition to any other remedy now or hereafter available in law or\nin equity.\n