48-3120. Sale of delinquent lands by district
secretary upon failure of treasurer to act
When the district treasurer fails for a period of two or more years to enforce the
provisions of law relating to the sale of lands for the payment of delinquent taxes, the
secretary of the district may, upon order of the board of directors, perform the duties
imposed by law upon the district treasurer with respect to irrigation district taxes, as
ex officio deputy district treasurer, with like force and effect. For such purposes the
secretary shall have access to the records and facilities of the county or district
treasurer's office. When sales of land are made by the secretary as provided by this
section, such sales shall be made for delinquent district taxes only.
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