SECTIONS 31665-31675

31665.  Whenever the board by ordinance finds that because ofcircumstances existing in the district it is just and reasonable thatpetitions for special rates of taxation be heard and determined, anyperson having an interest in land may file with the secretary averified petition alleging all of the following: (a) His land or a described portion of it was, prior to theacquisition or establishment by the district of any water system orwaterworks serving the territory in which the land is situated,irrigated from another system of works than the works of thedistrict. (b) It has continued ever since to be exclusively so irrigated. (c) It is entitled to a special rate of taxation.31666.  The petition shall request that the board determine whatpercentage of the reqular rates of taxation of the district should beused in levying taxes on the land described in the petition.31667.  A fee of ten dollars ($10) shall be paid to the secretarybefore the filing of each petition for a special rate of taxation.The money shall be applied to the cost of the publication of thenotice and other expenses of the hearing. If there is any balanceafter the conclusion of the hearing, it shall be returned to thepetitioner or divided among the petitioners contributing thereto inproportion to the respective areas described in their petitions.31668.  The board shall set a time and place for the hearing of apetition for a special rate of taxation or of all the petitions ifmore than one has been filed and shall give notice of it in anewspaper published in the county wherein the office of the districtis situated.31669.  The notice for a special rate of taxation hearing shallstate all of the following: (a) Petitions have been presented to the board praying for adetermination that certain land, which need not be described in thenotice, is entitled to a special rate of taxation. (b) The names of the petitioners. (c) The time and place set for the hearing.31670.  The board shall meet at the time and place set for thehearing and proceed in the order it deems proper to hear thepetitions and shall hear all competent and relevant evidence offeredin support of any petition or in opposition to it and may adjourn thehearing from time to time.31671.  After the conclusion of the hearing, if the board finds thatany of the land described in any petition has been irrigated asalleged and is not and will not be benefited by the operations of thedistrict in a manner that would justify its taxation at the regularrate of taxation, the board shall reduce the rate of taxation on theland in an ordinance or resolution entered in full upon its minutes.31672.  The ordinance or resolution shall: (a) Describe the land entitled to a special rate of taxation orthe respective parcels of it if separate parcels are to be assessed. (b) Fix the percentage of the regular rate of taxation which shallbe applied in levying district taxes on the land described or oneach parcel of it if various parcels are found to be entitled todifferent special rates in order that the taxes to be levied on thisland will be proportionate with the benefits which it receives orwill receive from the operations of the district.31673.  A certified copy of the ordinance or resolution determiningthat any land is entitled to a special rate of taxation shall bedelivered to the county assessor, and thereafter until notified of achange in the determination, he shall enter the land described in theordinance or resolution separately on the assessment roll and sodesignate it and the percentage of the regular rate of taxation towhich it is entitled that it may readily be distinguished from otherland not entitled to a special rate.31674.  After a copy of the ordinance or resolution is delivered tothe county assessor, the officer charged with the duty of entering onthe assessment roll the amount of district taxes on the land shallin making the entry observe and conform to the ordinance orresolution.31675.  The determination of the board granting or denying a specialrate of taxation as to any land after a hearing pursuant to thisarticle shall not be changed unless the board on petition by a partyaffected consents to another hearing or on its own motion causesnotice to be served on the owner of the land to show cause why thedetermination should not be changed, in either of which cases anotherhearing shall be advertised and held as provided in this article.