42-4215. LEVY OF ASSESSMENTS. The secretary of the board of directors shall be the assessor of the district, and on or before August 1 of each year shall prepare an assessment book containing a full and accurate list of all water users within the district.
At a regular meeting of the board between August 1 and November 1 of each year, the board of directors shall determine the amount necessary to be raised for the maintenance and operation of the works and facilities of the district and the payment of such fees as may be charged to the district for the use of canals or other diversion works owned or operated by a canal company or companies or other entity or entities, and shall levy assessments against the water users in the district sufficient to raise such amount. Moneys received in payment of such assessments shall be deposited in a separate fund to be known as the maintenance and operation fund. The board also may levy assessments against the water users in the district for the repayment of indebtedness incurred by the board on behalf of the district, as provided in section 42-4216, Idaho Code. Money received in payment of such assessments shall be deposited in a separate fund to be known as the debt retirement fund. The board of directors may, in addition, determine the amount necessary to pay the expenses of making the assessment book, giving notice of assessments and making collections thereof and may levy assessments against the water users in the district sufficient to raise such amount. Moneys received in payment of such assessments shall be deposited in a separate fund to be known as the assessment expense fund.
Each water user shall pay a proportionate share of the total of all amounts to be raised for the purposes aforementioned, which share shall be based on the ratio which the quantity of water such water user is authorized to appropriate under his water right or rights bears to the total quantity of water authorized for appropriation under the water rights of all water users in the district; provided, however, that the combined annual assessment against each water user shall not exceed ten dollars ($10.00) per second foot of water the water user is entitled to appropriate under his water right or rights.
History:
[42-4215, added 1978, ch. 293, sec. 1, p. 733.]
Structure Idaho Code
Title 42 - IRRIGATION AND DRAINAGE -- WATER RIGHTS AND RECLAMATION
Chapter 42 - GROUND WATER RECHARGE
Section 42-4202 - AQUIFER RECHARGE DISTRICT — FORMATION.
Section 42-4203 - FORMATION OF DISTRICT — DECLARATION BY DIRECTOR.
Section 42-4205 - MUNICIPALITIES — MANNER OF VOTING FOR DIRECTORS.
Section 42-4206 - WATER USERS OTHER THAN MUNICIPALITIES — QUALIFICATIONS FOR VOTING.
Section 42-4207 - REGISTRATION REQUIRED.
Section 42-4208 - NOTICE OF ELECTION.
Section 42-4209 - CONDUCT OF ELECTIONS.
Section 42-4210 - CANVASS OF RETURNS — DECLARATION OF WINNERS.
Section 42-4211 - BOARD OF DIRECTORS — OFFICERS — MEETINGS — COMPENSATION — VACANCIES.
Section 42-4212 - POWERS AND DUTIES OF THE BOARD OF DIRECTORS.
Section 42-4213 - LEGAL TITLE TO PROPERTY.
Section 42-4214 - CONVEYANCE OF PROPERTY — ACTIONS.
Section 42-4215 - LEVY OF ASSESSMENTS.
Section 42-4216 - POWER TO INCUR INDEBTEDNESS — ASSESSMENTS TO SECURE REPAYMENT.
Section 42-4217 - LENDING INSTITUTIONS — RIGHT TO COMPEL ASSESSMENTS — ALTERNATIVE REMEDY.
Section 42-4218 - LIEN OF ASSESSMENT.
Section 42-4219 - PAYMENT OF ASSESSMENTS — WHEN DELINQUENT — INTEREST AND PENALTIES.
Section 42-4220 - ENTRY OF DELINQUENT ASSESSMENTS — FILING OF DELINQUENCY LIST.
Section 42-4221 - REDEMPTION AND SALE OF PROPERTY SUBJECT TO DELINQUENT ASSESSMENTS.
Section 42-4222 - MUNICIPALITIES — SPECIAL TAX TO PROCURE FUNDS FOR PAYMENT OF ASSESSMENTS.
Section 42-4223 - CONTRACTS TO RECEIVE BENEFITS.
Section 42-4224 - WATER USERS SUBJECT TO INCLUSION WITHIN THE DISTRICT.
Section 42-4225 - EXCLUSION FROM THE DISTRICT — PROCEDURE — GROUNDS FOR EXCLUSION.
Section 42-4226 - HEARING — NOTICE — ENTRY OF ORDER.
Section 42-4228 - EFFECT OF EXCLUSION ON LIABILITY FOR ASSESSMENTS.