85-7-2158. Purchase of lands by district -- tax sale certificates and payment. (1) Any irrigation district may:
     (a) purchase the certificate of tax sale issued to any county for lands sold at tax sale against which any of its taxes and assessments are delinquent; or
     (b) if deed therefor has issued to the county, purchase such lands from the county by paying all state, county, city, school district, and other delinquent taxes together with penalty, interest, and costs of publication and sale to the county treasurer of the county making the sale.
     (2) Such payment shall be made by the commissioners of such district issuing and delivering to the county treasurer a warrant drawn against the revolving fund of said district; provided there shall be sufficient money in said fund to pay same in full upon demand. Thereupon, such treasurer shall assign such certificate of tax sale to such irrigation district as in the case of the purchase thereof by any other person, or the commissioners of the county shall convey such lands to said district in case tax deed therefor has been issued to the county.

     History: En. Sec. 2, Ch. 89, L. 1925; re-en. Sec. 7248.2, R.C.M. 1935; R.C.M. 1947, 89-1823.