37-322

37-322. Basis for appraisal of improvements;
reimbursements; amortization; reimbursement for irrigation or
district assessments and levies; limitation

A. Improvements placed on state lands prior to June 25, 1952 shall be appraised in
accordance with the law in effect at the time the improvements were made. Improvements
placed upon state lands after June 25, 1952, including water rights, when the owner
thereof is entitled under law to reimbursement for the improvements, shall be appraised
as follows:

1. Improvements, except eradication of noxious growth on grazing lands, and
irrigation or other district assessments, shall be appraised at the time the appraisal is
made on the following basis:

(a) The condition of the improvements.

(b) The current value.

(c) Their suitability for uses ordinarily made on the lands on which they are
located at the time the improvements were made.

2. Reimbursement for the cost of eradication of noxious growth on grazing lands,
shall be amortized at the rate of ten per cent per annum.

3. Reimbursement for irrigation or other district assessments and levies which have
been legally assessed and levied against state lands, and the interest of the holders of
such lands, whether under lease or permit, shall be limited to that portion of the
assessments and levies which have been properly and legally assessed and levied to defray
such district or project construction charges.

B. Pumps especially designed for the well in which placed shall be reimbursable
improvements and shall be appraised as other reimbursable improvements.

C. The cost of improvements for clearing and leveling land for agricultural
purposes shall remain as a credit for the lessee in case of sale of the land. Any
reimbursement for the cost of clearing and leveling land used for agricultural purposes
remaining unamortized on the effective date of this section shall not be amortized, but
such unamortized balance shall remain as a credit for the lessee in case of sale of the
land.