The cost of administering unsold school lands shall include:

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(1) The cost of developing irrigable school lands, located within the boundaries of an irrigation district, so that such lands may benefit from irrigation;

(2) The cost of accrued tolls and assessments on irrigable school lands located within the boundaries of an irrigation district; and

(3) The cost of current tolls and assessments on irrigable school lands located within the boundaries of an irrigation district.