When a municipality, addition or subdivision has been laid out and lots sold, and a plat or map of the land has not been acknowledged and recorded in conformity with laws heretofore in force, then the county commissioners or a majority of them in the county where the land is situated, or the owner who has laid out the land, or his legal representatives, shall prepare the plat or map and have it acknowledged and recorded in the proper county, in the form and manner required by Sections 41-104 through 41-108 of this title. The plat or map shall particularly describe the donation of lands or otherwise to individual societies, bodies politic, or for common or public purposes. The plat or map shall conform with the requirements of current law, except that if the lots have been numbered differently and sales made, and they cannot be easily renumbered to conform with the law, then the lots shall be returned as originally stated.
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