72-232.03.School lands; irrigable; administration costs.The cost of administering unsold school lands shall include:(1) The cost of developing irrigable school lands, located within the boundaries of an irrigation district, so that such lands may benefit from irrigation;(2) The cost of accrued tolls and assessments on irrigable school lands located within the boundaries of an irrigation district; and(3) The cost of current tolls and assessments on irrigable school lands located within the boundaries of an irrigation district.SourceLaws 1971, LB 581, § 1.