39-11-123. Transfer of certificates - irrigation or drainage district taxes

39-11-123. Transfer of certificates - irrigation or drainage district taxes. Any county in this state having in its possession or under its control certificates of purchase resulting from the sale of a tax lien on land for the nonpayment of irrigation or drainage district taxes or assessments, by agreement with the board of directors of the district involved, may assign, sell, or transfer such certificates as provided in section 39-11-122.