§ 32-31-06 — Disposal of land by county

If redemption is not made from the execution sale at the expiration of the period of
redemption, a sheriff's deed shall be issued to the county, and the board of county
commissioners shall dispose of the land by sale as in other cases. Out of the proceeds of such

sale, after paying the costs of such action and of the sale, there shall be paid all general taxes,
or if the sum realized is not sufficient to pay all general taxes, then the county auditor shall
apportion the amount realized ratably among the state and the several interested taxing
districts. Irrigation district assessments and hail insurance taxes shall be considered general
taxes in making such apportionment. After paying all general taxes, such portion of the balance
as may be necessary shall be applied in payment of special assessments, or if the amount is
not sufficient to pay special assessments in full, then the amount available shall be apportioned
ratably among the special assessment funds entitled to share therein. Any balance remaining
after the payment of all costs, general taxes, irrigation district assessments, hail insurance
taxes, and special assessments shall be paid into the general fund of the county.