SDCL § 46A-7-41: Tax sale certificate issued to county--Purchase by district--Purchase price, payment by board of directors.

Any irrigation district may purchase the certificate of tax sale issued to any county for land sold at tax sale against which any of its taxes and assessments are delinquent, or, if deed therefor has been issued to the county, may purchase such lands from the county by paying to the county treasurer all state, county, first or second class municipality, school district, and other delinquent taxes, together with penalty, interest, and costs of publication and sale. Such payment shall be made by the directors issuing and delivering to the county treasurer a warrant drawn against the special revenue fund, if there shall be sufficient money in said fund to pay the same in full upon demand, and thereupon such treasurer shall assign such certificate of tax sale to such irrigation district, or the commissioners of the county shall convey such lands to said district.

Source: SDC 1939, § 61.0913; SDCL, § 46-15-41; SL 1992, ch 60, § 2.