17B-2a-503. Additional irrigation district powers -- No authority to levy property tax.
(1) In addition to the powers conferred on an irrigation district under Section, an irrigation district may: 17B-1-103 issue bonds as provided in and subject to, to carry out the purposes of the district; Chapter 1, Part 11, Special District Bonds purchase stock of an irrigation, canal, or reservoir company; enter upon any land in the district to make a survey and to locate and construct a canal and any necessary lateral; convey water rights or other district property to the United States as partial or full consideration under a contract with the United States; pursuant to a contract with the United States, lease or rent water to private land, an entryman, or a municipality in the neighborhood of the district; if authorized under a contract with the United States, collect money on behalf of the United States in connection with a federal reclamation project and assume the incident duties and liabilities; acquire water from inside or outside the state; subject to Subsection, lease, rent, or sell water not needed by the owners of land within the district: (2) to a municipality, corporation, association, or individual inside or outside the district; for irrigation or any other beneficial use; and at a price and on terms that the board considers appropriate; and repair a break in a reservoir or canal or remedy any other district disaster.
(2) The term of a lease or rental agreement under Subsectionmay not exceed five years. (1)(h) A vested or prescriptive right to the use of water may not attach to the land because of a lease or rental of water under Subsection. (1)(h)
(3) Notwithstanding Subsection, an irrigation district may not levy a property tax. 17B-1-103(2)(g)