35-381. Acceptance of warrants in payment of debts; exception
Warrants that are lawfully issued by a county, city or town, or by a county school superintendent on behalf of a school district, are assignable and shall be accepted at face value with accrued interest in payment of not more than seventy-five percent of any debt or demand, including taxes, due the political subdivision on behalf of which the warrants are issued. Any such warrant shall not be accepted to pay taxes levied for a political subdivision other than that against which the warrant is drawn.