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CHAPTER 46A-7

IRRIGATION DISTRICT ASSESSMENTS AND LEVIES

Section

46A-7-1      Tolls, charges, and assessments--Expenses covered--Levy of assessments.
46A-7-2      Expenses for completion of irrigation system--Issuance of additional bonds or levy of assessment.
46A-7-3      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.
46A-7-3.1      Eligibility to vote on special assessment.
46A-7-4      Apportionment of benefits accruing to land by irrigation--Basis for annual assessments.
46A-7-5      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 wrong person.
46A-7-6      List of apportionment or distribution--Contents--Map of each subdivision with rate of apportionment--Copy filed with department.
46A-7-7      Assessments to meet obligations of contracts with United States--Apportionment of benefits unnecessary under contract.
46A-7-8      Delivery of assessment roll to secretary--Notice of equalization meeting--Time for meeting--Roll available for inspection.
46A-7-9      Board of equalization, board of directors constituting--Meetings, purpose--Apportionment of benefits and assessments--Duties of secretary.
46A-7-10      Acreage assessment to cover bond and contract payments--Special fund.
46A-7-11      Assessment for operation, salaries and expenses.
46A-7-12      Assessments--Rate of levy, computation.
46A-7-13      Contract with United States providing different deficiency assessment.
46A-7-14      Neglect or refusal of board to make assessment--Adoption of assessment for preceding year.
46A-7-15      Modification of contract with United States to eliminate charges or change time of payment--Cancellation of levy or assessment.
46A-7-16      Assessments--Computation and entry by secretary--Certification--Tax list.
46A-7-17      Assessments levied for bond and United States contract fund--Collection by county treasurer.
46A-7-18      Capital projects fund tax--Interest coupons received in payment.
46A-7-19      Assessments levied for general fund--Due date--Warrants received in payment.
46A-7-20      Taxes received for capital projects and general funds--Remittance by county treasurer.
46A-7-21      Responsibilities of county treasurer for taxes.
46A-7-22      Alternative method of collection of assessments against acreage within United States reclamation project.
46A-7-23      Notice of decision to collect assessments against acreage in United States reclamation project.
46A-7-24      Decision of board of directors to collect assessments against acreage within United States reclamation project--Certificate, time for filing--Payment of assessments, time.
46A-7-25      Collection of assessments against acreage within United States reclamation project--Single assessment for operation and maintenance funds and contract funds, time for payment.
46A-7-26      Determination of benefits--Fixing annual assessments--Completion and delivery of assessment roll.
46A-7-27      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.
46A-7-28      Collection of assessments against acreage within United States reclamation project--Duties of treasurer of district, certification of delinquencies.
46A-7-29      Reversion to prior method of collection--Filing of certificate of change--Collection through office of county treasurer.
46A-7-30      Assessments--Payment under protest, disposition of money.
46A-7-31      Refund of taxes or assessments--Filing of tax receipt showing payment under protest--Affidavit stating grounds for refund.
46A-7-32      Relevy of invalid, void or defective special tax or assessment--Assessment not invalidated by erroneous extension--Correction.
46A-7-33      Assessment as lien against property assessed--Interest--Collection--Sale of land.
46A-7-34      Bond series lien preferences--Federal contract payments lien preferences.
46A-7-35      Application of funds from assessment and levy--Priority in distribution.
46A-7-36      Delinquent assessments--Compromise, abatement, or reallocation.
46A-7-37      Delinquent assessments--Sales of land, bidding in by board of directors, striking off land to district, certificate of tax sale.
46A-7-38      Special revenue fund for purchase of tax certificates and titles--Purpose--Resolution--Payment of taxes, assessments, interest, and penalties.
46A-7-39      Taxes paid by district--Distribution by county treasurer--Redemption or sale of property--Deposit of proceeds.
46A-7-40      Expenditure from special revenue fund--Transfer of balance in inactive fund to debt service fund.
46A-7-41      Tax sale certificate issued to county--Purchase by district--Purchase price, payment by board of directors.
46A-7-42      Land sold at tax sale to district--Tax deed, issuance to holder of certificate of tax sale in the absence of redemption.
46A-7-43      Tax deed issued to district--Sale of land--Price.
46A-7-44      Land not subject to sale for delinquent taxes before delivery of water.
46A-7-45      Warrants of districts--Limitation on amount issued--Additional levy.
46A-7-46      Claims against fund fully paid--Transfer of unused balance.


Back to Title 46A