(1) When lands situate in an irrigation district, having an outstanding bonded indebtedness or indebtedness evidenced by outstanding warrants for which there are no available funds for payment, are sold for delinquent taxes assessed for state, county, and school district purposes, or any one or more of said purposes, with or without levies for irrigation district taxes or assessments, and there are no bidders at said sale for said lands in the amount of taxes assessed against the same, the treasurer, as in other cases, shall strike said lands off to the county for the amount of the state, county, and school district taxes and issue a certificate the same as in other cases. The treasurer shall offer separately said lands for sale for irrigation district taxes or assessments, if any, and sell the same to the person who bids the amount of the assessments for irrigation purposes against said lands. Such bidder may pay in cash or by such other obligations of said district as are acceptable for such purpose. If there is no bidder when said lands are offered for sale for the irrigation district assessments, the same shall be struck off to the district.

of said district as are acceptable for such purpose. If there is no bidder when said lands are offered for sale for the irrigation district assessments, the same shall be struck off to the district. In either event a certificate of sale for irrigation district assessments shall be executed and delivered to the purchaser or said district with a notation thereon by the treasurer showing the outstanding certificate of sale held by the county and the amount thereof.(2) This section is repealed, effective July 1, 2024.Amended by 2024 Ch. 165,§ 14, eff. 7/1/2024.L. 33: p. 646, § 1. CSA: C. 90, § 557. CRS 53: § 149-3-83. C.R.S. 1963: § 150-3-83.(1) For the amendments in HB 24-1056 in effect from July 1, 2024, to July 1, 2024, see chapter 165, Session Laws of Colorado 2024. (L. 2024, p. 806.)(2) Subsection (2) provided for the repeal of this section, effective July 1, 2024. (See L. 2024, p. 806.)