Whenever a tax deed shall issue under the laws of Idaho transferring title to land within an irrigation district organized under sections 43-727 , 43-728 , and 43-729 , which shall be based upon delinquent taxes, including assessments on behalf of said irrigation district for the purchase of a water right for said land, and which was to become appurtenant to said land, title to said water right shall not pass upon the issuance of said deed: provided, the irrigation district shall so elect.

[(43-801) 1931, ch. 34, sec. 1, p. 67; I.C.A., sec. 42-801.]