Chapter 07 - Irrigation District Assessments And Levies
- Section 46A-7-1 - Tolls, charges, and assessments--Expenses covered--Levy of assessments.
- Section 46A-7-2 - Expenses for completion of irrigation system--Issuance of additional bonds or levy ofassessment.
- Section 46A-7-3 - Special assessment--Submission of question of levy by board of directors, notice ofelection--Authorized by majority of votes for assessment--Making of assessment byboard, amount--Ent
- Section 46A-7-3.1 - Eligibility to vote on special assessment.
- Section 46A-7-4 - Apportionment of benefits accruing to land by irrigation works--Determination by directorof equalization.
- Section 46A-7-5 - Apportionment of benefits to land by irrigation works--Assessment made in lieu of bondsor other authorized obligations--Assessment not invalid because in name of wrong person.
- Section 46A-7-6 - List of apportionment, making by director of equalization, contents--Map of eachsubdivision, rate of apportionment--Copy filed with Department of Environment andNatural Resources.
- Section 46A-7-7 - Assessments under contracts with United States for supply of water for irrigation orconstruction of works--Duty of board of directors to meet obligations--Apportionment ofbenefits un
- Section 46A-7-8 - Delivery of assessment roll to secretary--Notice of equalization meeting--Time formeeting--Roll available for inspection.
- Section 46A-7-9 - Board of equalization, board of directors constituting--Meetings, purpose--Apportionmentof benefits and assessments--Duties of secretary.
- Section 46A-7-10 - Acreage assessment to cover bond and contract payments--Special fund.
- Section 46A-7-11 - Assessment for operation, salaries and expenses.
- Section 46A-7-12 - Assessments--Rate of levy, computation.
- Section 46A-7-13 - District under contract with United States--Different deficiency assessment--Governed byprovisions of approved contract.
- Section 46A-7-14 - Neglect or refusal of board of directors to make assessment--Adoption of assessment forpreceding year.
- Section 46A-7-15 - Cancellation of levy or assessment--Modification of contract between United States anddistrict, elimination of charges, change in time of payment of charge.
- Section 46A-7-16 - Assessments--Computation and entry by secretary--Certification--Tax list.
- Section 46A-7-17 - Assessments levied for bond and United States contract fund--Collection by countytreasurer.
- Section 46A-7-18 - Capital projects fund tax--Interest coupons received in payment.
- Section 46A-7-19 - Assessments levied for general fund--Due date--Warrants received in payment.
- Section 46A-7-20 - Taxes received for capital projects and general funds--Remittance by county treasurer.
- Section 46A-7-21 - Liability of county treasurer for taxes from assessments.
- Section 46A-7-22 - Assessments against acreage of district within United States reclamation project--Collection.
- Section 46A-7-23 - Notice of decision to collect assessments against acreage in United States reclamationproject.
- Section 46A-7-24 - Decision of board of directors to collect assessments against acreage within United Statesreclamation project--Certificate, time for filing--Payment of assessments, time.
- Section 46A-7-25 - Collection of assessments against acreage within United States reclamation project--Singleassessment for operation and maintenance funds and contract funds, time for payment.
- Section 46A-7-26 - Collection of assessments against acreage within United States reclamation project--Dutyof director of equalization, determination of benefits, fixing annual assessments, completion
- Section 46A-7-27 - Filing of certificate of decision to collect assessments against acreage within United Statesreclamation project, effect--Secretary relieved of duty to certify to county auditor amo
- Section 46A-7-28 - Collection of assessments against acreage within United States reclamation project--Dutiesof treasurer of district, certification of delinquencies.
- Section 46A-7-29 - Collection of assessments against acreage within United States reclamation project--Reversion to former method of collection, filing with county auditor certificate of change,collec
- Section 46A-7-30 - Assessments--Payment under protest, disposition of money.
- Section 46A-7-31 - Refund of taxes or assessments--Conditions precedent, filing tax receipt showing paymentunder protest, affidavit stating grounds for refund.
- Section 46A-7-32 - Relevy of invalid, void or defective special tax or assessment--Assessment not invalidatedby erroneous extension--Correction by board of directors.
- Section 46A-7-33 - Assessment--Lien against property assessed--Interest--Sale of land.
- Section 46A-7-34 - Bond series lien preferences--Federal contract payments lien preferences.
- Section 46A-7-35 - Application of funds from assessment and levy--Priority in distribution.
- Section 46A-7-36 - Delinquent assessments--Compromise, abatement, or reallocation.
- Section 46A-7-37 - Delinquent assessments--Sales of land, bidding in by board of directors, striking off landto district, certificate of tax sale.
- Section 46A-7-38 - Special revenue fund for purchase of tax certificates and titles--Purpose--Creation byresolution of board of directors--Composition of fund--Use for payment of taxes, interest,and p
- Section 46A-7-39 - Taxes paid by district--Distribution of tax by county treasurer--Redemption or sale ofproperty by district, proceeds credited to special revenue fund for purchase of taxcertificates
- Section 46A-7-40 - Expenditure of special revenue fund for purchase of tax certificates and titles, purposes--Fund inactive on resolution of board of directors, balance transferred to debt service fun
- Section 46A-7-41 - Tax sale certificate issued to county--Purchase by district--Purchase price, payment byboard of directors.
- Section 46A-7-42 - Land sold at tax sale to district--Tax deed, issuance to holder of certificate of tax sale inthe absence of redemption.
- Section 46A-7-43 - Tax deed issued to district--Sale of land by board of directors, public or private sale,price.
- Section 46A-7-44 - Land not subject to sale for delinquent taxes in the absence of delivery of water.
- Section 46A-7-45 - Warrants of districts--Limitation on amount issued, exception.