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Chapter 61-09

Assessments in Irrigation Districts
Section Section Name
61-09-01 District assessor to examine tracts of land to fix annual assessments levied thereon
61-09-02 District assessor to make list or prepare map to show apportionment of assessments ‑ Filing
61-09-03 Assessments spread in proportion to benefits received ‑ Property subject to assessment for deficiency
61-09-04 Assessment of property not in name of owner not to invalidate assessment
61-09-05 Assessor to determine amounts payable to United States' agencies and other persons or districts
61-09-06 When assessment roll completed ‑ When board to equalize assessments
61-09-07 Meeting of board for equalization ‑ Duties ‑ Secretary to be present to note changes
61-09-08 Board to levy assessment against lands of district ‑ Amount ‑ How determined
61-09-09 Board may levy assessment for general fund ‑ Contents
61-09-10 Secretary to enter sum assessed against each tract for each fund ‑ Certifying to county auditor ‑ Duty of auditor
61-09-11 Assessments and taxes collected by county treasurer ‑ Manner
61-09-12 Refusal or failure of board to cause assessment to be made
61-09-13 Board may borrow additional funds if levy of annual assessment is insufficient for district ‑ Limitations
61-09-14 Borrowing in excess of ninety percent of levy prohibited ‑ Additional levy permissible ‑ Transfer of balance in fund
61-09-15 Assessment made to be general tax ‑ When due and delinquent ‑ Tax lien to be preferred lien
61-09-16 Payment of assessments under protest ‑ When refunding taxes or assessments
61-09-17 Abatement of assessments ‑ Exception
61-09-18 Board may call special election to determine if special assessment shall be levied
61-09-19 Special election ‑ Notice ‑ Ballots
61-09-20 How rate of special assessment determined

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