48-3114. Determination of tax rate; fiscal year
A. The board of supervisors of each county in which taxable lands of an irrigation district are situated shall add to the amount certified by the board of directors of the district as the total amount necessary to be raised by taxation for any fiscal year an additional amount equal to fifteen per cent of the gross amount so certified and, based upon the total so ascertained, shall fix and determine the rate per acre at which each acre of taxable lands of the district shall be taxed in the county for district purposes. The total of each assessment shall be computed at the acreage amount so fixed and extended upon the rolls by the officers authorized by law to compute and extend general county taxes thereon. The amount shall be assessed to the same person to whom the county taxes are assessed, and the board shall levy the taxes so assessed in the same manner and at the same time as the levy of general county taxes. When so levied the district taxes shall become a lien upon the real estate taxed which shall be in force and effect until the taxes and all penalties and interest thereon are paid.
B. The board of directors shall designate the fiscal year of the district and notify the board of supervisors of the designation.
C. When a tax levied and assessed to meet an existing obligation is in force, uncollected and unexpended, a reassessment or second levy for the same purpose shall not be made, whether or not the obligation is changed in form.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.