46-174. Exclusion of lands; petition; form; contents.

The owner or owners in fee of one or more tracts of land which constitute a portion of an irrigation district may file with the board of directors of the district a petition praying that such tracts and any other tracts contiguous thereto may be excluded and taken from the district. The petition shall describe the boundaries of the land which the petitioners desire to have excluded from the district and also the lands of each of such petitioners which are included within such boundaries, but the description of such lands need not be more particular or certain than is required when the lands are entered in the assessment book by the county assessor. Such petition must be acknowledged in the same manner and form as is required in case of a conveyance of land, and the acknowledgment shall have the same force and effect as evidence as the acknowledgment of such conveyance.

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This section does not preclude owner of land not benefited by irrigation from paying tax under protest and filing claim for refund, instead of moving to exclude such land from district, as remedy hereunder is not exclusive. Morrow v. Farmers Irr. Dist., 117 Neb. 424, 220 N.W. 680 (1928).

After district is duly organized, statutory procedure herein prescribed for detaching lands, other than nonirrigable, is exclusive. Sowerwine v. Central Irr. Dist., 85 Neb. 687, 124 N.W. 118 (1909); Andrews v. Lillian Irr. Dist., 66 Neb. 458, 92 N.W. 612 (1902), 97 N.W. 336 (1903).