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