48-131. Compromise of taxes
Boards of directors of irrigation districts, electrical districts, agricultural
improvement districts, drainage districts, power districts, flood control districts,
irrigation water delivery districts and other similar districts are authorized to
compromise any district taxes levied against any parcel or parcels of land:
1. In all instances where the board finds that the parcel or parcels of land
against which the taxes are assessed and levied are not worth the amount of such taxes,
plus all other unpaid taxes levied against the land.
2. When the board finds that at the time when the taxes were assessed and levied,
the parcel or parcels of land were not susceptible of profitable cultivation, but such
compromise shall not be made until all coupons, warrants or installments on bonds for the
payment of which the district taxes were assessed and levied have been fully paid.
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