Any irrigation district within this state shall be liable in damages for negligence in delivering or failing to deliver water to the users from its canal, but such liability cannot be enforced unless the party suffering such damage, within thirty days after such district shall fail to deliver water, shall serve a notice in writing on the chairman of the board of such district, setting forth particularly the acts committed or the omission of duties to be performed on the part of the district which are claimed to constitute such negligence or omission, and stating that the party expects to hold such district liable for whatever damages may result. Such action shall be brought within one year from the time the cause has accrued.
N.D.C.C. § 61-07-32