The department of parks and recreation shall control, manage, and administer the property held in the park land trust as provided in chapter 42, title 67, Idaho Code. The department of parks and recreation shall, on all lands that were subject to ad valorem taxes on the day prior to the date of acquisition by the park land trust, consult with the county commissioners to determine impact of the acquisition and consider an in lieu of fee as if the lands had continued to be subject to ad valorem taxes.