85-7-2159. Issuance of tax deed. If there has been no redemption of lands sold at a tax lien sale to an irrigation district or by any other person or no redemption of lands struck off to the county for which a tax lien sale certificate has been assigned to an irrigation district or any other person as provided by law for the redemption of lands from tax lien sales, the county treasurer of the county within which the lands are situated shall issue a tax deed for the lands to the irrigation district or any other holder of a tax lien sale certificate.