1. In addition to the powers with which irrigation districts are or may be vested under the laws of the State, irrigation districts shall have the power to cooperate and contract with the county or counties in which any of the lands of the district may be situated for the following purposes:
(a) Acquisition of lands within the district purchased by the county at delinquent tax sales.
(b) Recovering for the district its proportion of delinquent taxes from the proceeds of the sale of such lands by the county.
(c) Adjustment of all matters growing out of the sales of lands within the district on account of delinquent taxes.
2. The proper county officials are also so authorized to contract.
[Part 54:64:1919; A 1923, 289; 1933, 271; 1931 NCL § 8072]