85-7-2162. Powers of district commissioners to acquire and manage tax lien lands. (1) In addition to the powers of irrigation districts, the commissioners of every irrigation district established and organized under and by virtue of the laws of the state may:

(a) purchase lands within their respective districts that had been sold and conveyed to the county for nonpayment of taxes and assessments, take assignments of tax liens, and take title to the land for their district;

(b) own, manage, operate, lease, sell, and dispose of the land for the use and benefit of their respective districts;

(c) sue and be sued in reference to the lands in the name of their respective irrigation districts and commence, maintain, and prosecute suits to quiet title to the lands and any other suits in equity or actions at law with reference to the lands, the same as any other individual or corporate owners of the lands; and

(d) do any other acts or things necessary or beneficial for their respective districts in connection with the lands.

(2) The lands must be offered for sale at public sale, and the commissioners may reject any bids on the land if, in their judgment, the bids are insufficient. The lands may not be sold at private sale at a price less than the highest bid made at the public sale at which the lands were offered for sale. If a bid is not received for the land when the land is offered at public sale, the commissioners may then sell the land in the manner, at the price, and upon the terms that they choose.

(3) The board of commissioners of any irrigation district may do what is necessary to carry out the provisions and intentions of 85-7-2157 through 85-7-2164.