46-138. Failure of district board to levy taxes; county board to act.
In case of the neglect or refusal of a board of directors of any irrigation district to cause an assessment and levy to be made as provided in sections 46-134 and 46-135, for the payment of principal and interest of outstanding bonds, and for all payments due or to become due the ensuing year to the United States, under any contract between the district and the United States, accompanying which the bonds of the district have not been deposited with the United States as in section 46-126 provided, and for expenses incurred in organizing such district, then the assessment of property made for county purposes, after the same shall have been adjusted by the county equalization board, shall be adopted and shall be the basis and assessment for the district, and the county board of the county in which the district was originally organized shall cause an assessment roll of such district to be prepared, and shall make the levy for the payment of the principal and interest on bonds and to meet all payments due or to become due the ensuing year to the United States under any contract between the district and the United States, accompanying which bonds of the district have been deposited with the United States as in section 46-126 provided, and expenses for organizing such district in the same manner and with like effect as if the same had been made by the board of directors; and the expense incident thereto shall be borne by such district. All such taxes collected and paid to the county treasurer shall be received by such treasurer in his official capacity, and he shall be responsible for the safekeeping, disbursement and payment thereof, the same as for other money collected by him as such treasurer. When requested in writing to do so by the secretary of any irrigation district, the county treasurer shall make weekly reports of all such irrigation district taxes collected by him for the district from which the request came, giving the amount collected for each fund, the interest collected and the legal description of the land on which such taxes were collected.
Source
Annotations
This section does not give the county board of equalization authority to levy taxes for the payment of a judgment obtained against an irrigation district. Loup County v. Rumbaugh, 151 Neb. 563, 38 N.W.2d 745 (1949).
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.