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§ 46A-7-1 |
Tolls, charges, and assessments–Expenses covered–Levy of assessments |
§ 46A-7-2 |
Expenses for completion of irrigation system–Issuance of additional bonds or levyof assessment |
§ 46A-7-3 |
Special assessment–Submission of question of levy–Notice of election–Authorization by majority of votes–Levy of assessment–Entry upon assessment rolland tax list–Collection |
§ 46A-7-3.1 |
Eligibility to vote on special assessment |
§ 46A-7-4 |
Apportionment of benefits accruing to land by irrigation–Basis for annualassessments |
§ 46A-7-5 |
Apportionment of benefits to land by irrigation works–Assessment made in lieu ofbonds or other authorized obligations–Assessment not invalid because in name ofwrong person |
§ 46A-7-6 |
List of apportionment or distribution–Contents–Map of each subdivision with rateof apportionment–Copy filed with department |
§ 46A-7-7 |
Assessments to meet obligations of contracts with United States–Apportionment ofbenefits unnecessary under contract |
§ 46A-7-8 |
Delivery of assessment roll to secretary–Notice of equalization meeting–Time formeeting–Roll available for inspection |
§ 46A-7-9 |
Board of equalization, board of directors constituting–Meetings, purpose–Apportionment of benefits and assessments–Duties of secretary |
§ 46A-7-10 |
Acreage assessment to cover bond and contract payments–Special fund |
§ 46A-7-11 |
Assessment for operation, salaries and expenses |
§ 46A-7-12 |
Assessments–Rate of levy, computation |
§ 46A-7-13 |
Contract with United States providing different deficiency assessment |
§ 46A-7-14 |
Neglect or refusal of board to make assessment–Adoption of assessment forpreceding year |
§ 46A-7-15 |
Modification of contract with United States to eliminate charges or change time ofpayment–Cancellation of levy or assessment |
§ 46A-7-16 |
Assessments–Computation and entry by secretary–Certification–Tax list |
§ 46A-7-17 |
Assessments levied for bond and United States contract fund–Collection by countytreasurer |
§ 46A-7-18 |
Capital projects fund tax–Interest coupons received in payment |
§ 46A-7-19 |
Assessments levied for general fund–Due date–Warrants received in payment |
§ 46A-7-20 |
Taxes received for capital projects and general funds–Remittance by countytreasurer |
§ 46A-7-21 |
Responsibilities of county treasurer for taxes |
§ 46A-7-22 |
Alternative method of collection of assessments against acreage within United Statesreclamation project |
§ 46A-7-23 |
Notice of decision to collect assessments against acreage in United States reclamationproject |
§ 46A-7-24 |
Decision of board of directors to collect assessments against acreage within UnitedStates reclamation project–Certificate, time for filing–Payment of assessments, time |
§ 46A-7-25 |
Collection of assessments against acreage within United States reclamation project–Single assessment for operation and maintenance funds and contract funds, time forpayment |
§ 46A-7-26 |
Determination of benefits–Fixing annual assessments–Completion and delivery ofassessment roll |
§ 46A-7-27 |
Filing of certificate of decision to collect assessments against acreage within UnitedStates reclamation project–Treasurer of irrigation district to act in lieu of countyauditor a |
§ 46A-7-28 |
Collection of assessments against acreage within United States reclamation project–Duties of treasurer of district, certification of delinquencies |
§ 46A-7-29 |
Reversion to prior method of collection–Filing of certificate of change–Collectionthrough office of county treasurer |
§ 46A-7-30 |
Assessments–Payment under protest, disposition of money |
§ 46A-7-31 |
Refund of taxes or assessments–Filing of tax receipt showing payment under protest–Affidavit stating grounds for refund |
§ 46A-7-32 |
Relevy of invalid, void or defective special tax or assessment–Assessment notinvalidated by erroneous extension–Correction |
§ 46A-7-33 |
Assessment as lien against property assessed–Interest–Collection–Sale of land |
§ 46A-7-34 |
Bond series lien preferences–Federal contract payments lien preferences |
§ 46A-7-35 |
Application of funds from assessment and levy–Priority in distribution |
§ 46A-7-36 |
Delinquent assessments–Compromise, abatement, or reallocation |
§ 46A-7-37 |
Delinquent assessments–Sales of land, bidding in by board of directors, striking offland to district, certificate of tax sale |
§ 46A-7-38 |
Special revenue fund for purchase of tax certificates and titles–Purpose–Resolution–Payment of taxes, assessments, interest, and penalties |
§ 46A-7-39 |
Taxes paid by district–Distribution by county treasurer–Redemption or sale ofproperty–Deposit of proceeds |
§ 46A-7-40 |
Expenditure from special revenue fund–Transfer of balance in inactive fund to debtservice fund |
§ 46A-7-41 |
Tax sale certificate issued to county–Purchase by district–Purchase price, paymentby board of directors |
§ 46A-7-42 |
Land sold at tax sale to district–Tax deed, issuance to holder of certificate of tax salein the absence of redemption |
§ 46A-7-43 |
Tax deed issued to district–Sale of land–Price |
§ 46A-7-44 |
Land not subject to sale for delinquent taxes before delivery of water |
§ 46A-7-45 |
Warrants of districts–Limitation on amount issued–Additional levy |
§ 46A-7-46 |
Claims against fund fully paid–Transfer of unused balance |