The irrigation board may, by the adoption of an appropriate order, provide for the suspension of water delivery to any land in the district upon which the irrigation taxes levied and assessed remain due and unpaid for 2 years. The irrigation board shall make all arrangements for right-of-way for laterals from the main drain or canal to each tract of land subject to assessment, and when necessary the board shall condemn to procure right-of-way for laterals and make such rules in regard to the payment for the right-of-way as it considers just and equitable.