Any irrigation district, as the purchaser of any lands at any delinquent tax sale or holding tax deed issued in consequence of any delinquency entry for taxes or assessments, or as the owner of lands in any other manner acquired, and which are not necessary for the use of the district, shall be entitled to the same rights as a private purchaser, and the title so acquired by the district may be conveyed by deed executed and acknowledged by the president and secretary of the board of directors, and in like manner the district may also contract to convey or lease the same; provided that authority so to convey, contract or lease must be conferred by resolution of said board entered upon its minutes. Any deeds executed on behalf of a county by its board of county commissioners or the officers thereof, to an irrigation district holding tax title or delinquency entry against lands within its boundaries prior to the date this act goes into effect, and any deeds, contracts, or leases executed by irrigation districts prior to the date this act goes into effect conveying, contracting to convey, or leasing lands acquired under the conditions set forth in this act are hereby declared to be good, valid and legal, and are hereby validated, approved, authorized and confirmed.