(c) The governing body shall make a return of sale in the same manner as is provided in W.S

(c) The governing body shall make a return of sale in the same manner as is provided in W.S. 15-6-411. (d) The governing body shall make out such a certificate and deliver the same as provided in W.S. 15-6-412 and said certificate and the lien thereof shall have the same validity and effect as provided therein. (e) The governing body shall be custodian of such certificates, may sell and transfer any such certificate and generally may act with the same powers and authority as provided in W.S. 15-6-412(b).