42-610 — COMPENSATION OF WATERMASTERS -- ALLOTMENT AND CHARGE AGAINST LAND -- CHARGE AGAINST CANAL


                                  TITLE  42
                       IRRIGATION AND DRAINAGE -- WATER
                            RIGHTS AND RECLAMATION
                                  CHAPTER 6
                            DISTRIBUTION OF WATER
                             AMONG APPROPRIATORS
    42-610.  COMPENSATION OF WATERMASTERS -- ALLOTMENT AND CHARGE AGAINST LAND
-- CHARGE AGAINST CANAL. Watermasters herein provided for shall make up a
sworn statement which shall be approved by the department of water resources,
and shall show the number of days said watermaster has devoted to the
distribution of such water, and the number of days the watermaster's assistant
or assistants have devoted to the same purpose, and such statement shall also
show the volume of water, stated in cubic feet per second, the watermaster has
by virtue of the allotment of said waters delivered to each user each day. The
pay for the services of said watermaster and the watermaster's assistants
shall be a charge against the land of the users to which said water was so
delivered, the expense for said services being first divided between all
classes as to priority of allotment or decree, in the proportion which the
number of days such water is received by all users in the same class of
priority of allotment or decree bears to the whole number of days said
watermaster is engaged in distributing said water; the amount charged to each
user in the same class of priority of allotment or decree bearing the same
proportion to the amount charged to all users in the same class of priority of
allotment or decree as the volume of water delivered to each user bears to the
whole amount delivered to all of like class of priority of allotment or
decree, by the said watermaster and the watermaster's assistants. This
statement, which shall show the proper distribution of the said expenses among
the various users, shall be filed with the auditor and recorder of the county
or counties in which the said water was delivered, unless such county or
counties have elected to not provide county services for the collection of
assessments and payment of district expenses as provided in section 42-619,
Idaho Code: provided, that in counties which have not so elected to decline
providing the services, when any portion of the allotted waters is distributed
by said watermaster to the canal of any duly organized canal company, the
amount of the expense chargeable for such services shall be a charge against
such canal and the account of such charge to be paid by the county in the
manner herein provided shall be charged as a tax against such canal, which tax
shall be collected in the manner provided by law for the collection of other
taxes, and no canal in this state shall be exempt from the payment of such
tax, whether the water right be decreed or undecreed, or whether the water so
distributed to said canal be the natural flow of the stream, or stored water,
or whatever may be its source, nature or description.