Any irrigation district, subject to the approval of the electors at a general or special election, may enter into an agreement or contract with the United States or with any department, bureau, or agency thereof, or with the state water commission, or with any person, firm, corporation, or limited liability company, for the establishment, construction, and completion of the necessary irrigation works, and in such contract or agreement may provide for the payment of the cost of establishing and constructing such works by the levy and collection of assessments against the lands benefited and by annual payments from funds raised by the collection of tolls and water charges paid by persons who have received and used water for the irrigation of their lands.
N.D.C.C. § 61-07-11