Section 14-121-433 - Land subject to improvement district tax lien - Sale and resale(a) On sales of land condemned to be sold for the taxes of drainage districts and other improvement districts in this state, the land shall first be offered subject to the lien of all improvement district assessments then existing on it.(b) If no one will purchase on those terms, the commissioner appointed to make the sale shall report that fact to the court and the land shall not again be offered for sale until after the lapse of one (1) year, nor until an attorney ad litem has been appointed to notify the commissioners or directors of other improvement districts and the trustees of all bondholders having liens thereon that the lands have been offered for sale on those terms and that no purchaser therefor has been found.(c) Upon the coming in of the report of the attorney ad litem, showing in detail the notice that he has given to the commissioners or directors of other improvement districts having liens upon the property, and to the trustees of the bondholders of all districts having liens on the property, the court shall make an order for the sale of the lands free of encumbrances of the assessments of all other improvement districts that are subordinate to the lien that is foreclosed, but subject to subsequent installments of the assessments of benefits in the plaintiff district.(d) When the sale is made, any balance that may remain after paying the cost of foreclosure and the amount of the lien that is foreclosed shall be distributed by the court in an equitable manner.(e) If the board of commissioners or directors of any drainage district having a lien on the lands or the trustee of any bondholders having such lien is not notified of the application for the sale, they may on motion at any time within three (3) years have the sale set aside and the lands resold.Acts 1913, No. 177, § 14; C. & M. Dig., § 3646; Pope's Dig., § 4497; A.S.A. 1947, § 21-548.