Title 48, Special Taxing Districts

A. When a contract is entered into between the United States and an irrigation district pursuant to this article, the engineering investigations, letting of contracts by the district and related undertakings related to the construction of works, purchase thereof or of a water sup…

When a contract has been entered into between the United States and an irrigation district, the district shall not be dissolved nor shall the boundaries be changed, nor shall any specific parcel of land be released or discharged from the outstanding bonded indebtedness of the dis…

A. Except in those districts operating on a cash basis as provided in section 48-3132, the county treasurer of the county in which the office of an irrigation district is located shall be ex officio treasurer of the district. The county treasurer shall be liable upon his official…

A. The board of directors, not later than July 1 each year, shall estimate the amount of money required to meet the obligations of the district for the next fiscal year, including maturing bonds and interest, maintenance and operating and current expenses, together with such addi…

A. If the board of directors neglects, fails or refuses to provide estimates and certificates for the district assessment and levy of taxes, the board of supervisors shall make the levy in such amount as it deems sufficient for the purpose of the district for any fiscal year. B. …

A. The board of supervisors of each county in which taxable lands of an irrigation district are situated shall add to the amount certified by the board of directors of the district as the total amount necessary to be raised by taxation for any fiscal year an additional amount equ…

A. In each county in which a portion of the lands included within an irrigation district are located, appropriate columns shall be provided in the county tax rolls for the entry of assessments and special taxes levied upon lands of the district. B. The county assessor of each of …

All district taxes upon each acre of land in a district subject to taxation for district purposes shall be assessed and taxes levied thereon at a uniform rate per acre, which shall be that proportion of the whole amount of the taxes to be raised for district purposes that one acr…

A. District warrants drawn against any fund established by the board of directors or by law for which district taxes have been levied and assessed shall be received and accepted in payment of district taxes notwithstanding any provision of this article for the apportionment or di…

A. When a parcel of land is assessed for taxes for irrigation district purposes, such tax and each installment thereof for the district may be paid separately without paying other property taxes assessed against the same property. The county treasurer shall receive such payments …

A. All taxes levied and assessed under this chapter shall become due and delinquent and shall become a lien on the real property assessed at the same time as general county taxes. B. All provisions of the general revenue laws for the assessment, levying and collection of taxes on…

When the district treasurer fails for a period of two or more years to enforce the provisions of law relating to the sale of lands for the payment of delinquent taxes, the secretary of the district may, upon order of the board of directors, perform the duties imposed by law upon …

A. At a sale of taxable property in the district for delinquent taxes, the irrigation district may become the purchaser thereof and hold title thereto with the same rights and powers as persons. The board of directors of the district may provide district funds for such purchases …

A. Payment of the amount necessary to be made for releasing any parcel of land from the outstanding bonded indebtedness of the district may be made with the district bonds, matured interest coupons or warrants, at their par value or with an aggregate amount of bonds, interest cou…

Upon full payment of the indebtedness upon any parcel of land as provided by this chapter, the county treasurer shall issue a certificate reciting the fact of such payment and deliver the certificate to the person making payment. The certificate may be recorded in the office of t…

A. The county treasurer of each county containing a portion of an irrigation district, except the county treasurer of the county in which the office of the district is located, on the fifteenth day of each month shall remit to the district treasurer all monies, warrants, coupons …

A. All money raised by taxation on the estimated assessment and levy for purposes authorized by this chapter shall be applied to the objects for which levied, and may be used for no other purpose, but if there is a surplus in a fund at any time, and there is no demand for the mon…

A. No claim shall be paid by the district treasurer until it has been allowed by the board. Subject to subsection B of this section, claims are to be paid upon warrants signed by the president and countersigned by the secretary. B. The board of directors may by order entered upon…

A. The district treasurer shall keep a separate district register in which he shall enter each warrant presented for payment, showing the date and amount of the warrant, to whom payable, the date of presentation for payment, the date of payment and the amounts paid in redemption …

A. The board of directors may borrow money for necessary district expenses, obligations and expenditures upon the security of and not exceeding the amount of district taxes then levied and assessed and as evidence of the loan may issue and deliver district warrants drawn upon the…

On the fifteenth day of each month the district treasurer shall report to the secretary all monies collected during the preceding calendar month, the name or names and the lands from whom and on account of which the monies have been received and the district funds to which they h…

If the board of directors of the district, a board of supervisors, or officer of a board, or a county assessor or tax officer of a county neglects or refuses to perform any official act necessary to create or impress a lien of taxes or to collect taxes as required by this chapter…

A. The board of directors of an irrigation district may elect to operate on a cash basis or on an assessment and tax levy basis, or on a combination of both. B. To provide funds for a cash operation, the board shall fix a minimum annual rate on each acre of land that has water ri…

Services provided by a county to an irrigation district are subject to reimbursement pursuant to section 11-251.06.

A. In addition to authorized taxes, the board of directors may, at a regular or special meeting, notice of which shall be given for at least ten days previous by posting in three public places within the district, by resolution adopted by a two-thirds vote of the board and entere…

A. For the purposes of this article, "landowner" includes record owners, purchasers under contract and entrymen. B. Notice served upon a married person shall be deemed notice upon his or her spouse, notice served upon guardians and administrators shall constitute notice to heirs …

A. No assessment equal to more than two dollars fifty cents per acre per year or in excess of an aggregate of five dollars per acre shall become effective until approved by a majority vote of the qualified electors of the district. B. If the board deems it necessary or advisable …

A. A copy of the resolution levying an assessment as provided by section 48-3151, signed by the president and attested by the secretary of the district, shall be filed in the office of the county recorder of each county in which any of the lands of the district are located, but w…

A. The district secretary shall, after the date of maturity of an assessment or installment thereof, on unanimous vote of the board of directors in districts having a board composed of three members, or on a two-thirds vote of the directors in districts having a board of nine mem…

A. At the time and place fixed for the sale the district secretary shall sell the lands, or so much thereof as necessary, in satisfaction of the amount of the assessment then due and unpaid thereon, with interest, penalties and costs of sale, and shall deliver to the purchaser a …

A. When redemption is made by the landowner or his grantee, the secretary shall issue and deliver to him a certificate of redemption, and, except when the sale has been made to the district, the secretary shall, upon surrender of the certificate of purchase, pay to the purchaser …

The district may, if it so elects, commence an action in a court of competent jurisdiction for recovery of the amount of any delinquent assessment or installment thereof. The remedies provided by this article shall be cumulative. No proceedings for the collection and enforcement …

The district tax and assessment liability of district lands shall at all times be a first charge against such lands, and all district taxes and assessments levied and assessed shall continue to be first liens against district lands except as otherwise expressly provided with resp…

When a district is, for one year or more, in default in the payment of legally existing district obligations amounting to five dollars per acre or over, and an assessment has been authorized by vote of the qualified electors of the district as provided by section 48-3153, and lev…

A. The board of directors may order such conversion by a resolution prescribing the aggregate amount of the lien per acre and the terms, conditions and procedure for accomplishing the conversion, the times, manner and method of payment and satisfaction of the converted lien, incl…

A. If any landowner refuses to execute the note and mortgage within twenty days after the date of mailing or first publication of a copy of the resolution and notice, the district secretary shall become the duly constituted and appointed legal representative and attorney-in-fact …

Converted liens, except as otherwise provided in this article, shall be enforceable against any lands of the state or the United States in all respects as if the liens were upon lands held in fee and subject to the paramount lien or title of the state or United States.

The mortgage liens into which assessments or tax liens are converted by mortgage, as provided by this article, shall constitute negotiable mortgage liens upon such lands in accordance with the priority established by the district board, notwithstanding the conversion of assessmen…

The board of directors may in the manner provided by this article for the conversion of district assessments, similarly convert into mortgage liens or contracts district taxes then levied and assessed, except taxes levied and assessed for payment of principal or interest on exist…

A. All liens, charges and demands existing at the time of the conversion of district assessments into first mortgage liens, except state, county and district taxes and unconverted taxes and assessments, and all liens thereafter created except state, county and district tax liens,…

The board of directors may enter into an agreement guaranteeing payment of the principal, any installment thereof, and interest thereon of converted liens as a district obligation. The agreement shall be in such form and tenor as may be approved by a two-thirds vote of the board …

Nothing contained in this article shall be construed to subordinate a tax lien for the payment of the principal or interest of district bonds in favor of a lien created under this article, but a district tax lien for the payment of principal and interest of outstanding district b…

The district board of directors may adopt necessary by-laws, ordinances, resolutions, rules and regulations not in conflict with the provisions of this article for carrying out the provisions and purposes of this article.

A. For the purpose of procuring necessary irrigation works, water and water rights, developing electrical energy and acquiring the necessary property in connection therewith and otherwise carrying out the provisions of this chapter, the board of directors of a district shall, as …

Before a bond issue is voted upon, a construction contract entered into, or an assessment levied or toll or charge imposed for such major purposes, and when any new general plan is adopted, the board of directors shall: 1. File with the board of supervisors and county recorder of…

A. Upon the hearing if it appears that any parcel of land contained in the list prescribed by section 48-3182, paragraph 2 is not by reason of the location or character thereof susceptible of irrigation from the proposed works, the board of supervisors may in its discretion exclu…