48-3111. District treasurer A. Except in those districts operating on a cash basis as provided in section 48-3132, the county treasurer of the county in which the office of an irrigation district is located shall be ex officio treasurer of the district. The county treasurer shall be liable upon his official bond and to criminal […]
48-3112. Estimate of annual financial requirements A. The board of directors, not later than July 1 each year, shall estimate the amount of money required to meet the obligations of the district for the next fiscal year, including maturing bonds and interest, maintenance and operating and current expenses, together with such additional amount necessary to […]
48-3113. Estimate by board of supervisors upon failure of district board to provide estimate A. If the board of directors neglects, fails or refuses to provide estimates and certificates for the district assessment and levy of taxes, the board of supervisors shall make the levy in such amount as it deems sufficient for the purpose […]
48-3114. Determination of tax rate; fiscal year A. The board of supervisors of each county in which taxable lands of an irrigation district are situated shall add to the amount certified by the board of directors of the district as the total amount necessary to be raised by taxation for any fiscal year an additional […]
48-3115. Entry of district taxes and assessments upon assessment roll A. In each county in which a portion of the lands included within an irrigation district are located, appropriate columns shall be provided in the county tax rolls for the entry of assessments and special taxes levied upon lands of the district. B. The county […]
48-3116. Manner of assessment and levy All district taxes upon each acre of land in a district subject to taxation for district purposes shall be assessed and taxes levied thereon at a uniform rate per acre, which shall be that proportion of the whole amount of the taxes to be raised for district purposes that […]
48-3117. Acceptance of warrants of district in payment of district taxes A. District warrants drawn against any fund established by the board of directors or by law for which district taxes have been levied and assessed shall be received and accepted in payment of district taxes notwithstanding any provision of this article for the apportionment […]
48-3118. Payment of district taxes without paying other taxes A. When a parcel of land is assessed for taxes for irrigation district purposes, such tax and each installment thereof for the district may be paid separately without paying other property taxes assessed against the same property. The county treasurer shall receive such payments and shall […]
48-3119. Applicability of state tax laws; exemption of state lands A. All taxes levied and assessed under this chapter shall become due and delinquent and shall become a lien on the real property assessed at the same time as general county taxes. B. All provisions of the general revenue laws for the assessment, levying and […]
48-3120. Sale of delinquent lands by district secretary upon failure of treasurer to act When the district treasurer fails for a period of two or more years to enforce the provisions of law relating to the sale of lands for the payment of delinquent taxes, the secretary of the district may, upon order of the […]
48-3121. Purchase by district of lands sold at tax sale; resale by district A. At a sale of taxable property in the district for delinquent taxes, the irrigation district may become the purchaser thereof and hold title thereto with the same rights and powers as persons. The board of directors of the district may provide […]
48-3122. Payment of bonded indebtedness; release of lands A. Payment of the amount necessary to be made for releasing any parcel of land from the outstanding bonded indebtedness of the district may be made with the district bonds, matured interest coupons or warrants, at their par value or with an aggregate amount of bonds, interest […]
48-3123. Issuance of certificate of release upon payment of bonded indebtedness Upon full payment of the indebtedness upon any parcel of land as provided by this chapter, the county treasurer shall issue a certificate reciting the fact of such payment and deliver the certificate to the person making payment. The certificate may be recorded in […]
48-3124. Remittance of collections to district treasurer; division of collections into funds; disbursements A. The county treasurer of each county containing a portion of an irrigation district, except the county treasurer of the county in which the office of the district is located, on the fifteenth day of each month shall remit to the district […]
48-3125. Application of tax monies; exceptions as to surplus A. All money raised by taxation on the estimated assessment and levy for purposes authorized by this chapter shall be applied to the objects for which levied, and may be used for no other purpose, but if there is a surplus in a fund at any […]
48-3126. Payment of claims; imprest fund; purpose A. No claim shall be paid by the district treasurer until it has been allowed by the board. Subject to subsection B of this section, claims are to be paid upon warrants signed by the president and countersigned by the secretary. B. The board of directors may by […]
48-3127. Warrant register; form of warrant A. The district treasurer shall keep a separate district register in which he shall enter each warrant presented for payment, showing the date and amount of the warrant, to whom payable, the date of presentation for payment, the date of payment and the amounts paid in redemption thereof. Warrants […]
48-3128. Issuance of warrants or promissory notes for loans A. The board of directors may borrow money for necessary district expenses, obligations and expenditures upon the security of and not exceeding the amount of district taxes then levied and assessed and as evidence of the loan may issue and deliver district warrants drawn upon the […]
48-3129. Monthly financial report by district treasurer On the fifteenth day of each month the district treasurer shall report to the secretary all monies collected during the preceding calendar month, the name or names and the lands from whom and on account of which the monies have been received and the district funds to which […]
48-3131. Failure of officials to create lien or collect taxes; remedy by mandamus If the board of directors of the district, a board of supervisors, or officer of a board, or a county assessor or tax officer of a county neglects or refuses to perform any official act necessary to create or impress a lien […]
