Title 48, Special Taxing Districts

A. If when the inspector announces the name of the voter tendering him a ballot and the number of votes to which he is entitled as indicated on the ballot, it is found that the number of votes does not correspond with the number of votes to which the voter is entitled as shown by…

A. The voter shall indicate the candidate for whom he votes or the question or proposal for or against which he votes by writing in the space to the right of the name of the candidate, question or proposal the number of votes he casts. B. The right of a person to vote may be chal…

An elector absent from the county in which the district is located, or who expects to be absent therefrom at the time of holding an election in the district, or who furnishes the secretary of the board with a doctor's certificate of physical inability to attend the polls, may vot…

A majority of the acreage as represented by the votes cast at an election conducted under the acreage system shall determine the result.

A. Acreage shall be voted only by the owner of the recorded title thereto, and a conveyance of acreage made within thirty days previous to any election for the primary purpose of enabling the grantee to vote the acreage shall be of no force or effect as qualifying such nominal gr…

All lands located within the boundaries of and susceptible of irrigation from irrigation works of an irrigation district, the legal titles to which are vested in the state, are subject to the laws of the state relating to the organization, government and regulation of irrigation …

A. Officially certified lists of all state lands included within the boundaries of an irrigation district and susceptible of irrigation from the works thereof, with the amounts of assessments and charges of every character made against such lands, shall be furnished to the state …

All irrigation districts within the state which include within their boundaries state lands which may be irrigated from the proposed irrigation works of the district shall, as soon as the permanent boundaries thereof are fixed and established, deliver to the state land department…

All assessments and charges levied prior to July 14, 1922 against lands located within irrigation districts and susceptible to irrigation from the proposed works of such districts, the legal titles to which are vested in the state, are validated and declared to be a lien against …

If a sale is made of state lands as described in section 48-3073, a lessee in possession thereof at the time of sale shall, in addition to having his improvements placed thereon appraised in the manner provided by law, be credited with the water right acquired through the payment…

Nothing in this chapter shall be construed as creating a lien against the interest of the state in any state lands, nor an obligation against the state to pay charges, assessments or debts incurred by irrigation districts against state lands located within the district.

A. Public lands of the United States, entered and unentered, within the boundaries of an irrigation district organized in this state shall be assessed for district purposes in the manner provided by law to the extent authorized by an act of Congress entitled, "an act to promote r…

In addition to the purposes otherwise authorized by law, irrigation districts may be organized for the purpose of cooperating with, and all irrigation districts organized under this chapter shall have the power to cooperate and contract with, the United States under the reclamati…

A. The board of directors shall perform all acts deemed necessary to carry out the powers set forth in this article. The board may enter into any obligation or contract with the United States for the purposes set forth in section 48-3091, and may provide therein for the delivery,…

Bonds deposited with or transferred to the United States may call for the payment of such interest not exceeding seven per cent per annum, may be of such denominations and call for the repayment of the principal at such times as may be agreed upon between the board and the secret…

A. Any proposal to enter into a contract with the United States for the repayment of construction monies, the cost of a water supply or the acquisition of property, and to issue bonds, if any are proposed, shall be voted upon at an election which shall be held as nearly as practi…

Any rights of way or other property owned or acquired by the district may be conveyed by the board of directors to the United States if it is required for the construction, operation or maintenance of works by the United States for the benefit of the district under any contract e…

A. All payments due or to become due to the United States under any contract between the district and the United States, including payments of interest and principal on bonds required in connection with the deposit or transfer thereof to the United States, shall be paid, unless o…

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…