US Laws, Codes, Statutes & Cases

                                  TITLE  42
                       IRRIGATION AND DRAINAGE -- WATER
                            RIGHTS AND RECLAMATION
                                  CHAPTER 42
                            GROUND WATER RECHARGE
    42-4215.  LEVY OF ASSESSMENTS. The secretary of the board of directors
shall be the assessor of the district, and on or before August 1 of each year
shall prepare an assessment book containing a full and accurate list of all
water users within the district.
    At a regular meeting of the board between August 1 and November 1 of each
year, the board of directors shall determine the amount necessary to be raised
for the maintenance and operation of the works and facilities of the district
and the payment of such fees as may be charged to the district for the use of
canals or other diversion works owned or operated by a canal company or
companies or other entity or entities, and shall levy assessments against the
water users in the district sufficient to raise such amount. Moneys received
in payment of such assessments shall be deposited in a separate fund to be
known as the maintenance and operation fund. The board also may levy
assessments against the water users in the district for the repayment of
indebtedness incurred by the board on behalf of the district, as provided in
section 42-4216, Idaho Code. Money received in payment of such assessments
shall be deposited in a separate fund to be known as the debt retirement fund.
The board of directors may, in addition, determine the amount necessary to pay
the expenses of making the assessment book, giving notice of assessments and
making collections thereof and may levy assessments against the water users in
the district sufficient to raise such amount. Moneys received in payment of
such assessments shall be deposited in a separate fund to be known as the
assessment expense fund.
    Each water user shall pay a proportionate share of the total of all
amounts to be raised for the purposes aforementioned, which share shall be
based on the ratio which the quantity of water such water user is authorized
to appropriate under his water right or rights bears to the total quantity of
water authorized for appropriation under the water rights of all water users
in the district; provided, however, that the combined annual assessment
against each water user shall not exceed ten dollars ($10.00) per second foot
of water the water user is entitled to appropriate under his water right or
rights.