§37-2B-9. Auditor's power to provide for redemption of such
property as not covered by other statutes.
The auditor shall have full power and authority to provide for
redemption of property covered by this article, and to compromise
the state's claim for unpaid taxes upon any such property which has
heretofore been purchased at sales for nonpayment of taxes, or
acquired by forfeiture for nonentry, to make redemptions, and to
provide for reassessment and back-taxing of property redeemed on
account of any taxes heretofore levied or hereafter to accrue; such
redemptions and compromises to be made upon like payment and
condition as provided in section one of this article for any year
prior to the year one thousand nine hundred thirty-six.