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## § 21-385 – Effect when board of viewers acquires land at sale

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The board of viewers, after acquiring a deed for such lands, may hold the same as an asset of the project of which the lands are a part, and shall be liable for the payment of all drainage assessments and state and county taxes accruing after the sale at which the district was a bidder, and in all respects be deemed the owner of the lands and subject to the same privileges and liabilities as any other landowner, including the right to convey the lands for a consideration and pay the proceeds of the sale to the county treasurer for the credit of the district, of which such lands are a part, which may be distributed by the board of viewers for the benefit of the district in the same manner as other district funds.