85-7-2158. Purchase of lands by district -- tax lien sale certificates and payment. (1) Any irrigation district may:
(a) purchase the tax lien sale certificate issued to any county for lands sold at a tax lien sale against which any of its taxes and assessments are delinquent; or
(b) if a deed has issued to the county, purchase the 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) The payment must be made by the commissioners of the district by issuing and delivering to the county treasurer a warrant drawn against the revolving fund of the district if there is sufficient money in the fund to pay the warrant in full upon demand. The county treasurer shall then assign the tax lien sale certificate to the irrigation district, or the commissioners of the county shall convey the lands to the district if the tax deed was issued to the county.