42-5113. 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 payment of the annual payment on any and all indebtedness of the district for the following year. 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 for the cost of contracts with state or federal agencies for monitoring programs, or evaluation of proposed contracts, and may levy assessments against the water users in the district sufficient to raise such amount. Money received in payment of such assessments shall be deposited in a separate fund to be known as the operating 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 one hundred dollars ($100) per second foot of water the water user is entitled to appropriate under his water right or rights, except, that the district may establish a ten dollar ($10.00) minimum assessment for any water user.
History:
[42-5113, added 1987, ch. 349, sec. 1, p. 770.]
Structure Idaho Code
Title 42 - IRRIGATION AND DRAINAGE -- WATER RIGHTS AND RECLAMATION
Chapter 51 - GROUND WATER MANAGEMENT DISTRICTS
Section 42-5101 - LEGISLATIVE INTENT.
Section 42-5102 - GROUND WATER MANAGEMENT DISTRICT FORMATION.
Section 42-5103 - FORMATION OF DISTRICT — DECLARATION BY DIRECTOR.
Section 42-5105 - CITIES — MANNER OF VOTING FOR DIRECTORS.
Section 42-5106 - WATER USERS OTHER THAN CITIES — QUALIFICATIONS FOR VOTING.
Section 42-5107 - REGISTRATION REQUIRED.
Section 42-5108 - NOTICE OF ELECTION.
Section 42-5109 - CONDUCT OF ELECTIONS.
Section 42-5110 - CANVASS OF RETURNS — DECLARATION OF WINNERS.
Section 42-5111 - BOARD OF DIRECTORS — OFFICERS — MEETINGS — COMPENSATION — VACANCIES.
Section 42-5112 - POWERS AND DUTIES OF BOARD OF DIRECTORS.
Section 42-5113 - LEVY OF ASSESSMENTS.
Section 42-5114 - POWER TO INCUR INDEBTEDNESS — ASSESSMENTS TO SECURE REPAYMENT.
Section 42-5115 - ELECTION FOR INDEBTEDNESS — REFERENDUM PETITION.
Section 42-5116 - JUDICIAL EXAMINATION.
Section 42-5117 - JUDICIAL PROCEEDINGS TO TEST VALIDITY.
Section 42-5118 - TAX EXEMPTION.
Section 42-5119 - LIBERAL CONSTRUCTION.
Section 42-5120 - LENDING INSTITUTIONS — RIGHT TO COMPEL ASSESSMENTS — ALTERNATIVE REMEDY.
Section 42-5121 - LIEN OF ASSESSMENT.
Section 42-5122 - PAYMENT OF ASSESSMENTS — WHEN DELINQUENT — INTEREST AND PENALTIES.
Section 42-5123 - ENTRY OF DELINQUENT ASSESSMENTS — FILING OF DELINQUENCY LIST.
Section 42-5124 - REDEMPTION AND SALE OF PROPERTY SUBJECT TO DELINQUENT ASSESSMENTS.
Section 42-5125 - WATER USERS SUBJECT TO INCLUSION WITHIN THE DISTRICT.
Section 42-5126 - EXCLUSION FROM THE DISTRICT — PROCEDURE — GROUNDS FOR EXCLUSION.
Section 42-5127 - HEARING — NOTICE — ENTRY OF ORDER.
Section 42-5129 - EFFECT OF EXCLUSION ON LIABILITY FOR ASSESSMENTS.