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.