Section 37-322 - Basis for appraisal of improvements; reimbursements; amortization; reimbursement for irrigation or district assessments and levies; limitationA. Improvements placed on state lands prior to June 25, 1952 shall be appraised in accordance with the law in effect at the time the improvements were made. Improvements placed upon state lands after June 25, 1952, including water rights, when the owner thereof is entitled under law to reimbursement for the improvements, shall be appraised as follows: 1. Improvements, except eradication of noxious growth on grazing lands, and irrigation or other district assessments, shall be appraised at the time the appraisal is made on the following basis: (a) The condition of the improvements.(c) Their suitability for uses ordinarily made on the lands on which they are located at the time the improvements were made.2. Reimbursement for the cost of eradication of noxious growth on grazing lands, shall be amortized at the rate of ten per cent per annum.3. Reimbursement for irrigation or other district assessments and levies which have been legally assessed and levied against state lands, and the interest of the holders of such lands, whether under lease or permit, shall be limited to that portion of the assessments and levies which have been properly and legally assessed and levied to defray such district or project construction charges.B. Pumps especially designed for the well in which placed shall be reimbursable improvements and shall be appraised as other reimbursable improvements.C. The cost of improvements for clearing and leveling land for agricultural purposes shall remain as a credit for the lessee in case of sale of the land. Any reimbursement for the cost of clearing and leveling land used for agricultural purposes remaining unamortized on the effective date of this section shall not be amortized, but such unamortized balance shall remain as a credit for the lessee in case of sale of the land.