§ 15-6-410 — (c) The governing body shall make a return of sale in the same manner as is provided in W.S. 15-6-411

(d) The governing body shall make out such a certificate
and deliver the same as provided in W.S. 15-6-412 and said
certificate and the lien thereof shall have the same validity
and effect as provided therein.
(e) The governing body shall be custodian of such
certificates, may sell and transfer any such certificate and
generally may act with the same powers and authority as provided
in W.S. 15-6-412(b).