Chapter 61-09 - ASSESSMENTS IN IRRIGATION DISTRICTS

Section 61-09-01 - District assessor to examine tracts of land to fix annual assessments levied thereon
Section 61-09-02 - District assessor to make list or prepare map to show apportionment of assessments - Filing
Section 61-09-03 - Assessments spread in proportion to benefits received - Property subject to assessment for deficiency
Section 61-09-04 - Assessment of property not in name of owner not to invalidate assessment
Section 61-09-05 - Assessor to determine amounts payable to United States' agencies and other persons or districts
Section 61-09-06 - When assessment roll completed - When board to equalize assessments
Section 61-09-07 - Meeting of board for equalization - Duties - Secretary to be present to note changes
Section 61-09-08 - Board to levy assessment against lands of district - Amount - How determined
Section 61-09-09 - Board may levy assessment for general fund - Contents
Section 61-09-10 - Secretary to enter sum assessed against each tract for each fund - Certifying to county auditor - Duty of auditor
Section 61-09-11 - Assessments and taxes collected by county treasurer - Manner
Section 61-09-12 - Refusal or failure of board to cause assessment to be made
Section 61-09-13 - Board may borrow additional funds if levy of annual assessment is insufficient for district - Limitations
Section 61-09-14 - Borrowing in excess of ninety percent of levy prohibited - Additional levy permissible - Transfer of balance in fund
Section 61-09-15 - Assessment made to be general tax - When due and delinquent - Tax lien to be preferred lien
Section 61-09-16 - Payment of assessments under protest - When refunding taxes or assessments
Section 61-09-17 - Abatement of assessments - Exception
Section 61-09-18 - Board may call special election to determine if special assessment shall be levied
Section 61-09-19 - Special election - Notice - Ballots
Section 61-09-20 - How rate of special assessment determined