The board of any irrigation district in this state may enter into a contract for a supply of water with the United States, or with any department or agency thereof, or with the state water commission, or with any person, association, firm, corporation, or limited liability company, or with another irrigation district, for the irrigation of lands within the district. Under such contract, the board may agree to pay for the water furnished or delivered to the district from collections obtained from tolls or charges paid by water users and from assessments levied against the lands irrigated. The source of supply of such water may be either within or without the boundaries of this state. Such water supply may be the entire supply for such district or may supplement an appropriation of water already made by said district.
61-07-30. Contract for payment for supply of water - Assessments may be made against lands. If a contract, made and entered into by any irrigation district pursuant to the provisions of section 61-07-29, provides for the payment of the entire purchase price of an annual supply of water, the board, if other revenues are not available for the payment of such purchase price, shall adopt a resolution that assessments be made against the lands within the district sufficient to produce the required amount. Such amount shall be apportioned, assessed, and levied at the time specified in this chapter for the apportionment and levy of assessments.
61-07-31. Contract for supply of water extending over one year approved at election - Regulations governing election. If a contract for the supplying of water provides for a payment to be made extending for a period of more than one year from the date of making such contract, the board of such irrigation district shall submit such contract to the legal voters of such district at any general election, or at a special election called for the approval or disapproval of the contract. If a special election is called for such purpose, the notice of election, the conduct of said election, and the canvass of the votes, so far as practicable, shall be the same as in a regular election of the district. The notice of such election need not give the entire contract, but shall be sufficient if it shall state in a general way the substance of the proposed contract. The ballot at such election shall be in substantially the following form: For approval of contract for water supply ☐ Against approval of contract for water supply ☐ If a majority of the electors voting on said proposition vote for approval of such contract, the board shall enter into such contract and thereafter, at the time the other taxes of the district are levied, shall levy a tax on the taxable property of the district sufficient to pay the amount due on said contract and to become due on said contract before the next annual levy in said district.