F. The board of supervisors may sell real property in the county held by the state by tax deed to the owner of contiguous real property that is used for commercial, agricultural or residential purposes, and the board may accept an offer by the contiguous owner to purchase the property, if all of the following conditions apply:

1. 1. Both the property offered for sale and the contiguous property were at one time under common ownership. If there is more than one contiguous property owner offering to purchase the property, the board shall accept the offer from the contiguous property owner that demonstrates that the owner's contiguous property was most recently under common ownership with the property offered for sale.
2. 2. The property offered for sale cannot be separately used for commercial, agricultural or residential purposes, as applicable, pursuant to applicable building codes and ordinances of the jurisdiction in which the property is located due to its size or configuration.
3. 3. The contiguous property owner agrees to submit a request to the county assessor to jointly assess the contiguous properties pursuant to section 42-15058.