If the board finds it necessary it may levy an assessment for the expenses incurred in organizing the district, for the operation, maintenance, and repair of the irrigation works, for the payment of salaries of officers and employees, and for general expenses. Such assessment shall constitute the general fund.
61-09-10. Secretary to enter sum assessed against each tract for each fund - Certifying to county auditor - Duty of auditor. The secretary shall compute and enter the sum assessed against each tract for each purpose or fund and thereupon shall certify to the county auditor of the county in which each tract of land is situated the amount of such assessment for each purpose or fund levied upon each tract of land by the board. The county auditor shall enter the amount assessed for each fund in a separate column of the tax list of the auditor's county. All tax lists when delivered to the
county treasurer shall show all assessments levied for each fund on each tract of land within the district.