The board of county commissioners shall have authority to enter the appearance of the county in any proceeding affecting the property on which the state claims a lien or charge pursuant to §§ 28-14-5 and 28-14-6 , to prosecute or defend in any such proceedings to institute probate proceedings as a creditor of deceased persons, and either in the course of or in the absence of and apart from any action or proceeding enter into any stipulation, compromise, settlements, or other agreements or arrangements in respect to such lien or charge affecting such property as may seem wise, and to execute and deliver any such stipulation, modification, quitclaims, releases, partial releases, discharges, extensions, agreements, satisfactions, partial satisfactions, or subordination or other contract or stipulation or agreement which the interest of the parties or the circumstances of the case may make advisable.
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