46A-7 IRRIGATION DISTRICT ASSESSMENTS AND LEVIES
IRRIGATION DISTRICT ASSESSMENTS AND LEVIES
Tolls, charges, and assessments--Expenses covered--Levy of assessments.
Expenses for completion of irrigation system--Issuance of additional bonds or levy
Special assessment--Submission of question of levy--Notice of election--Authorization by majority of votes--Levy of assessment--Entry upon assessment roll
and tax list--Collection.
Eligibility to vote on special assessment.
Apportionment of benefits accruing to land by irrigation--Basis for annual
Apportionment of benefits to land by irrigation works--Assessment made in lieu of
bonds or other authorized obligations--Assessment not invalid because in name of
List of apportionment or distribution--Contents--Map of each subdivision with rate
of apportionment--Copy filed with department.
Assessments to meet obligations of contracts with United States--Apportionment of
benefits unnecessary under contract.
Delivery of assessment roll to secretary--Notice of equalization meeting--Time for
meeting--Roll available for inspection.
Board of equalization, board of directors constituting--Meetings, purpose--Apportionment of benefits and assessments--Duties of secretary.
Acreage assessment to cover bond and contract payments--Special fund.
Assessment for operation, salaries and expenses.
Assessments--Rate of levy, computation.
Contract with United States providing different deficiency assessment.
Neglect or refusal of board to make assessment--Adoption of assessment for
Modification of contract with United States to eliminate charges or change time of
payment--Cancellation of levy or assessment.
Assessments--Computation and entry by secretary--Certification--Tax list.
Assessments levied for bond and United States contract fund--Collection by county
Capital projects fund tax--Interest coupons received in payment.
Assessments levied for general fund--Due date--Warrants received in payment.
Taxes received for capital projects and general funds--Remittance by county
Responsibilities of county treasurer for taxes.
Alternative method of collection of assessments against acreage within United States
Notice of decision to collect assessments against acreage in United States reclamation
Decision of board of directors to collect assessments against acreage within United
States reclamation project--Certificate, time for filing--Payment of assessments, time.
Collection of assessments against acreage within United States reclamation project--Single assessment for operation and maintenance funds and contract funds, time for
Determination of benefits--Fixing annual assessments--Completion and delivery of
Filing of certificate of decision to collect assessments against acreage within United
States reclamation project--Treasurer of irrigation district to act in lieu of county
auditor and treasurer.
Collection of assessments against acreage within United States reclamation project--Duties of treasurer of district, certification of delinquencies.
Reversion to prior method of collection--Filing of certificate of change--Collection
through office of county treasurer.
Assessments--Payment under protest, disposition of money.
Refund of taxes or assessments--Filing of tax receipt showing payment under protest--Affidavit stating grounds for refund.
Relevy of invalid, void or defective special tax or assessment--Assessment not
invalidated by erroneous extension--Correction.
Assessment as lien against property assessed--Interest--Collection--Sale of land.
Bond series lien preferences--Federal contract payments lien preferences.
Application of funds from assessment and levy--Priority in distribution.
Delinquent assessments--Compromise, abatement, or reallocation.
Delinquent assessments--Sales of land, bidding in by board of directors, striking off
land to district, certificate of tax sale.
Special revenue fund for purchase of tax certificates and titles--Purpose--Resolution--Payment of taxes, assessments, interest, and penalties.
Taxes paid by district--Distribution by county treasurer--Redemption or sale of
property--Deposit of proceeds.
Expenditure from special revenue fund--Transfer of balance in inactive fund to debt
Tax sale certificate issued to county--Purchase by district--Purchase price, payment
by board of directors.
Land sold at tax sale to district--Tax deed, issuance to holder of certificate of tax sale
in the absence of redemption.
Tax deed issued to district--Sale of land--Price.
Land not subject to sale for delinquent taxes before delivery of water.
Warrants of districts--Limitation on amount issued--Additional levy.
Claims against fund fully paid--Transfer of unused balance.