Chapter 07 - Irrigation District Assessments And Levies

Chapter 07 - Irrigation District Assessments And Levies

§ 46A-7-1 Tolls, charges, and assessments--Expenses covered--Levy of assessments.
§ 46A-7-2 Expenses for completion of irrigation system--Issuance of additional bonds or levy of assessment.
§ 46A-7-3 Special assessment--Submission of question of levy--Notice of election--Authorization by majority of votes--Levy of assessment--Entry upon assessment roll and tax list--Collection.
§ 46A-7-3.1 Eligibility to vote on special assessment.
§ 46A-7-4 Apportionment of benefits accruing to land by irrigation--Basis for annual assessments.
§ 46A-7-5 Apportionment of benefits to land by irrigation works--Assessment made in lieu of bonds or other authorized obligations--Assessment not invalid because in name of wrong person.
§ 46A-7-6 List of apportionment or distribution--Contents--Map of each subdivision with rate of apportionment--Copy filed with department.
§ 46A-7-7 Assessments to meet obligations of contracts with United States--Apportionment of benefits unnecessary under contract.
§ 46A-7-8 Delivery of assessment roll to secretary--Notice of equalization meeting--Time for meeting--Roll available for inspection.
§ 46A-7-9 Board of equalization, board of directors constituting--Meetings, purpose--Apportionment of benefits and assessments--Duties of secretary.
§ 46A-7-10 Acreage assessment to cover bond and contract payments--Special fund.
§ 46A-7-11 Assessment for operation, salaries and expenses.
§ 46A-7-12 Assessments--Rate of levy, computation.
§ 46A-7-13 Contract with United States providing different deficiency assessment.
§ 46A-7-14 Neglect or refusal of board to make assessment--Adoption of assessment for preceding year.
§ 46A-7-15 Modification of contract with United States to eliminate charges or change time of payment--Cancellation of levy or assessment.
§ 46A-7-16 Assessments--Computation and entry by secretary--Certification--Tax list.
§ 46A-7-17 Assessments levied for bond and United States contract fund--Collection by county treasurer.
§ 46A-7-18 Capital projects fund tax--Interest coupons received in payment.
§ 46A-7-19 Assessments levied for general fund--Due date--Warrants received in payment.
§ 46A-7-20 Taxes received for capital projects and general funds--Remittance by county treasurer.
§ 46A-7-21 Responsibilities of county treasurer for taxes.
§ 46A-7-22 Alternative method of collection of assessments against acreage within United States reclamation project.
§ 46A-7-23 Notice of decision to collect assessments against acreage in United States reclamation project.
§ 46A-7-24 Decision of board of directors to collect assessments against acreage within United States reclamation project--Certificate, time for filing--Payment of assessments, time.
§ 46A-7-25 Collection of assessments against acreage within United States reclamation project--Single assessment for operation and maintenance funds and contract funds, time for payment.
§ 46A-7-26 Determination of benefits--Fixing annual assessments--Completion and delivery of assessment roll.
§ 46A-7-27 Filing of certificate of decision to collect assessments against acreage within United States reclamation project--Treasurer of irrigation district to act in lieu of county auditor and treasurer.
§ 46A-7-28 Collection of assessments against acreage within United States reclamation project--Duties of treasurer of district, certification of delinquencies.
§ 46A-7-29 Reversion to prior method of collection--Filing of certificate of change--Collection through office of county treasurer.
§ 46A-7-30 Assessments--Payment under protest, disposition of money.
§ 46A-7-31 Refund of taxes or assessments--Filing of tax receipt showing payment under protest--Affidavit stating grounds for refund.
§ 46A-7-32 Relevy of invalid, void or defective special tax or assessment--Assessment not invalidated by erroneous extension--Correction.
§ 46A-7-33 Assessment as lien against property assessed--Interest--Collection--Sale of land.
§ 46A-7-34 Bond series lien preferences--Federal contract payments lien preferences.
§ 46A-7-35 Application of funds from assessment and levy--Priority in distribution.
§ 46A-7-36 Delinquent assessments--Compromise, abatement, or reallocation.
§ 46A-7-37 Delinquent assessments--Sales of land, bidding in by board of directors, striking off land to district, certificate of tax sale.
§ 46A-7-38 Special revenue fund for purchase of tax certificates and titles--Purpose--Resolution--Payment of taxes, assessments, interest, and penalties.
§ 46A-7-39 Taxes paid by district--Distribution by county treasurer--Redemption or sale of property--Deposit of proceeds.
§ 46A-7-40 Expenditure from special revenue fund--Transfer of balance in inactive fund to debt service fund.
§ 46A-7-41 Tax sale certificate issued to county--Purchase by district--Purchase price, payment by board of directors.
§ 46A-7-42 Land sold at tax sale to district--Tax deed, issuance to holder of certificate of tax sale in the absence of redemption.
§ 46A-7-43 Tax deed issued to district--Sale of land--Price.
§ 46A-7-44 Land not subject to sale for delinquent taxes before delivery of water.
§ 46A-7-45 Warrants of districts--Limitation on amount issued--Additional levy.
§ 46A-7-46 Claims against fund fully paid--Transfer of unused balance.

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