1.  Any lands bought by an irrigation district at a sale for the payment of delinquent taxes or lands otherwise acquired by the district which are not required for the purposes of the district may be donated to the State or conveyed to any purchaser upon such terms as the board of directors, by unanimous vote, deems to be in the best interests of the district.

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2.  If there is an adequate supply of water available for the land upon which no assessment, tax, charge or toll is owed, the board of directors may make any desired disposition of the water right appurtenant to that land.