17B-2a-503 - Additional irrigation district powers -- No authority to levy property tax.
               	 		 17B-2a-503.    Additional irrigation district powers -- No authority to levy propertytax.
      (1)  In addition to the powers conferred on an irrigation district under Section 17B-1-103,an irrigation district may:
      (a)  issue bonds as provided in and subject to Chapter 1, Part 11, Local District Bonds, tocarry out the purposes of the district;
      (b)  purchase stock of an irrigation, canal, or reservoir company;
      (c)  enter upon any land in the district to make a survey and to locate and construct a canaland any necessary lateral;
      (d)  convey water rights or other district property to the United States as partial or fullconsideration under a contract with the United States;
      (e)  pursuant to a contract with the United States, lease or rent water to private land, anentryman, or a municipality in the neighborhood of the district;
      (f)  if authorized under a contract with the United States, collect money on behalf of theUnited States in connection with a federal reclamation project and assume the incident duties andliabilities;
      (g)  acquire water from inside or outside the state;
      (h)  subject to Subsection (2), lease, rent, or sell water not needed by the owners of landwithin the district:
      (i)  to a municipality, corporation, association, or individual inside or outside the district;
      (ii)  for irrigation or any other beneficial use; and
      (iii)  at a price and on terms that the board considers appropriate; and
      (i)  repair a break in a reservoir or canal or remedy any other district disaster.
      (2) (a)  The term of a lease or rental agreement under Subsection (1)(h) may not exceedfive years.
      (b)  A vested or prescriptive right to the use of water may not attach to the land becauseof a lease or rental of water under Subsection (1)(h).
      (3)  Notwithstanding Subsection 17B-1-103(2)(g), an irrigation district may not levy aproperty tax.
Enacted by Chapter 329, 2007 General Session