Any county having in its possession or under its control certificates of purchase resulting from the sale of a tax lien on property for the nonpayment of irrigation or drainage district taxes or assessments, by agreement with the board of directors of the district involved, may assign or transfer those certificates of purchase as provided in section 39-11-122.
Source: L. 64: R&RE, p. 730, § 1. C.R.S. 1963: § 137-11-23. L. 85: Entire section amended, p. 1239, § 16, effective July 1. L. 2026: Entire section amended, (SB 26-144), ch. 135, p. 610, § 25, effective June 1.