Section 37-235 - Subdivision of state lands for sale; size and price limitationsA. If any one lessee holds more than one hundred sixty acres of state lands susceptible of irrigation, or when the state land department determines that it is desirable that the land held under one lease be subdivided and sold in separate tracts, there shall be a separate appraisal made of such portions of the entire holdings under the lease together with the improvements thereon in such tracts, and the tracts and improvements thereon shall be separately described in the advertisement of sale and shall be separately sold.B. The department may subdivide any state land into small parcels not larger than ten acres each, or into town or city lots, record a map thereof in the county where the lands are located, and appraise and sell the lands in the manner provided in this article. A parcel of such land shall not be sold for less than ten dollars per acre and no town or city lot for less than ten dollars each, and for not less than the appraised value.