23 Exchange of privately owned land
effected by the Minister and there are no encumbrances other than
arrears of taxes or municipal or government liens on the privately
RSA 2000
owned land, the encumbrances, or any part of them, may be
transferred to the public land so exchanged, and when a transfer of
arrears of taxes is made the arrears shall be added to and become
part of the taxes payable for the current year in respect of the land
last mentioned.
RSA 1980 cS-20 s21