Idaho State Statutes - Idaho Attorney Directory

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 payment of the annual payment on any and all indebtedness of the district
for the following year. 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 for the cost of contracts with state or federal
agencies for monitoring programs, or evaluation of proposed contracts, and may
levy assessments against the water users in the district sufficient to raise
such amount. Money received in payment of such assessments shall be deposited
in a separate fund to be known as the operating 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 one hundred dollars ($100) per second
foot of water the water user is entitled to appropriate under his water right
or rights, except, that the district may establish a ten dollar ($10.00)
minimum assessment for any water user.

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