Title 46A — WATER MANAGEMENT

A water development district board of directors may levy taxes, not to exceed thirty cents per thousand dollars of taxable valuation in the district, for the purposes of chapters 46A-1 , 46A-2 , and 46A-3A to 46A-3E , inclusive. If an area is included in more than one district, t…

The board of directors of a water development district shall, at the time of organization and on or before October first of each year thereafter, adopt a budget and prepare an operations and budget report. The report must include estimates and itemizations of the district's expen…

Upon adoption of a budget, a water development district board of directors shall make a tax levy, special assessment, or both, in dollars sufficient to fund the budget. Any tax levy made against property in a given county in a district must be in an amount equal to the total dist…

Upon the adoption of a budget and the levying of taxes, special assessments, or both, the board shall, on or before October first, forward a certified copy of the levy and a certified copy of the budget to the appropriate tax collecting officials in the affected counties and to t…

The tax collecting officials shall extend the levy or special assessments upon the tax list of the county, municipality, or other appropriate tax paying entity for the tax year against each description of taxable property or, in the case of special assessments, against each descr…

The tax collecting officials shall collect all water development district taxes and assessments, together with any interest and penalties, in the same manner as the general taxes and assessments are collected and shall on a monthly basis, forward the amounts collected during the …

Source: SL 1985, ch 356 , § 1; SL 1993, ch 256 , § 70; SL 2025, ch 186 , § 67.

A water development district board of directors may make special assessments against real property specially benefited by a project, provided that the persons seeking the assessment present to the board a petition, in a form approved by the Board of Water and Natural Resources, a…

Only those persons who contractually agree to a special assessment for a water delivery project may be specially assessed. Notwithstanding § 46A-3E-4 , any person who wishes to join a water delivery project after a petition has been filed with the water development district board…

Upon receipt of a petition requesting a special assessment, a water development district board of directors must hold a hearing on the question. The board must publish notice of the hearing in the official newspaper of the district, at least once each week, for two consecutive we…

Within twenty days after adoption of a resolution of intent to specially assess, a water development district board of directors shall give written notice to the owners of real property described in the resolution. Persons who are entitled to notice in accordance with this sectio…

A special assessment by a water development district is effective thirty days after adoption of the resolution of intent to specially assess, unless a written protest is filed with the district within thirty days after adoption of the resolution, excluding the date of adoption. T…

A water development district may assist, sponsor, or construct a water resources project provided: (1) Specific areas shall finance those phases of water resources development that provide general benefits to the people in the areas; (2) Direct beneficiaries shall finance those p…

A water development district board of directors may levy taxes and special assessments, as provided in chapters 46A-3A to 46A-3E , inclusive, to cover obligations contained in contracts with: (1) The federal government; (2) This state; or (3) Any other public or private entity. W…

Pursuant to chapters 46A-3A to 46A-3E , inclusive, a water development district board of directors may levy a tax, a special assessment, or both, against taxable property within the district, to be collected in accordance with chapters 46A-3A to 46A-3E , inclusive. The amount col…