Any irrigation or drainage district 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 general taxes may, by agreement with the board of county commissioners of the county in which the property is situated, assign or transfer those certificates of purchase as provided in section 39-11-125.
Source: L. 64: R&RE, p. 731, § 1. C.R.S. 1963: § 137-11-26. L. 85: Entire section amended, p. 1240, § 18, effective July 1. L. 2026: Entire section amended, (SB 26-144), ch. 135, p. 611, § 27, effective June 1.