For the purpose of defraying the expenses of the organization of the district, and the care, operation, management, repair and improvement of all canals, ditches, reservoirs and works, including salaries of officers and employees, or for payment of charges to the United States for the temporary rental of water, the board may either fix rates of tolls and charges and collect the same of all persons using said canal and water for irrigation, or other purposes, and in addition thereto may provide, in whole or in part, for the payment of such expenditures by levy of assessments therefor, as heretofore provided, or by both tolls and assessments; provided, that if any contract be made with the United States the charge for operation and maintenance of the district and for temporary rental of water may be fixed in accordance with the federal laws, notices, rules and regulations and the contract with the district.

History: Laws 1919, ch. 20, § 28; C.S. 1929, § 73-129; 1941 Comp., § 77-2328; 1953 Comp., § 75-24-28.

Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.

Powers of board broadly construed. — In construing this section in view of the large discretionary powers conferred upon the board and without which the corporation could not successfully operate, we are not bound to that strictness which applies when determining the powers of municipal corporations. Stahmann v. Elephant Butte Irrigation Dist., 1956-NMSC-033, 61 N.M. 68, 294 P.2d 636.

As to fiscal policy. — In view of the broad powers conferred on the board in handling the fiscal policy of the district, the district court is without authority to grant refunds for allegedly unlawful assessments. Stahmann v. Elephant Butte Irrigation Dist., 1956-NMSC-033, 61 N.M. 68, 294 P.2d 636.

Declaration of reasons for levy not required. — It is not essential to validity of assessments levied for excess waters used that any specific reason therefor, such as cost of furnishing same, benefits conferred or conservation of water, be declared the purpose of the levy. Stahmann v. Elephant Butte Irrigation Dist., 1956-NMSC-033, 61 N.M. 68, 294 P.2d 636.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation §§ 70 to 72.

94 C.J.S. Waters § 334.