48-3072. Irrigation assessments as lien on
state lands within district; enforcement


A. Officially certified lists of all state lands included within the boundaries of
an irrigation district and susceptible of irrigation from the works thereof, with the
amounts of assessments and charges of every character made against such lands, shall be
furnished to the state land department as soon as the assessments or charges are
levied. All charges legally assessed for irrigation district purposes shall be a lien
upon such lands and may be enforced as provided by this section.


B. When such state lands are held under certificate of purchase, the holder of the
certificate or his assignee shall at the time of paying the annual installments of
principal and interest as provided in the certificate, present to the state land
department or other receiving officer a certificate from the county treasurer of the
county in which the land is located showing that no unpaid district charges are due and
delinquent against the land. If the holder of a certificate of purchase or his assignee
fails, neglects or refuses for a period of one year after it becomes delinquent to pay
any assessment or charge legally levied against the land, the failure, neglect or refusal
shall constitute a breach of a condition of the certificate of purchase which shall
subject the certificate to forfeiture. The state or any citizen thereof who pays the
delinquent assessment or charge after the expiration of the one year period, may
institute an action upon the certificate in the superior court in the county in which the
land is located to forfeit the interest of the holder thereof or his assignee for the
breach of the condition and:


1. If the action is instituted by a citizen of the state and judgment rendered in
the action against the defendant:


(a) The judgment creditor or his assignee shall be subrogated to all the rights of
the defendant under the certificate of purchase.


(b) A certificate of purchase shall be issued to the judgment creditor or his
assignee for the consideration remaining unpaid on account of such state land. Such
certificate shall provide that the consideration shall be paid within the time and upon
the terms and conditions provided in the original certificate of purchase for the payment
of the balance of the purchase price.


2. If the action is instituted by the state and judgment rendered in favor of the
state against the defendant, any citizen of the state may have a certificate of purchase
issued to him as provided by paragraph 1 upon:


(a) Presenting to the state land department a certificate or certificates showing
that there are no unpaid delinquent charges or assessments against the land.


(b) Reimbursing the state for all costs incurred in prosecution of the action.


(c) Paying to the state all delinquent installments of interest or principal on
account of the original certificate of purchase.


C. When such state lands are held under lease, the lessee thereof shall at the time
of paying the rental installments provided in the lease present a certificate from the
county treasurer of the county in which the land is located showing that no unpaid
district charges or assessments are due and unpaid against the land. If a lessee of such
state land or his assignee fails, neglects or refuses for a period of one year after
receipt of notice of any such delinquency to present to the state land department a
certificate showing such delinquent assessments or charges paid, the state land
department shall declare the lease forfeited to the state and may thereafter lease or
sell the land in the manner provided by this article.


D. All charges and assessments that are legally levied by the district against such
state lands not held under certificate of purchase or lease shall be a continuing lien
upon the lands. Those lands shall not be leased or sold unless either:


1. The state land department guarantees payment of the charges or assessments.


2. The purchaser or lessee presents to the state land department a certificate from
the county treasurer of the county in which the land is located showing that no unpaid
district charges are due and delinquent against the land.