48-3096. Payments due under contract with
United States; district assessments; determination of rate


A. All payments due or to become due to the United States under any contract
between the district and the United States, including payments of interest and principal
on bonds required in connection with the deposit or transfer thereof to the United
States, shall be paid, unless otherwise provided by contract, by revenue derived from
annual assessments, apportioned as prescribed by this article and levies therefor, upon
real property within the district assessable for district purposes under the laws of the
state. Such real property shall remain liable to assessment and levy for the payments
provided by this section. The board of directors shall include in its annual estimate
all amounts necessary to meet all payments to the United States when due as provided in
the contract.


B. Assessments for such purposes need not be uniform in amount per acre over the
irrigable lands of the district, but shall accord in amount with the provisions of the
contract between the United States and the district, the laws of the United States
applicable thereto, and the notices and regulations issued pursuant to such laws. If the
contract is for the assumption by the district as principal or guarantor of indebtedness
to the United States theretofore existing on account of district lands, there shall be
further taken into account the provisions of existing contract carrying such indebtedness
and the amounts of such liens released pursuant to the contract between the United States
and the district. The amount of assessment for each parcel of land shall be set forth in
a certificate, a copy of which shall be transmitted to the board of supervisors of each
county in which any lands of the district are located, together with other matters
required by law to be certified. In making and levying assessments for payments due the
United States under any such contract the law governing assessments for irrigation
district purposes shall be complied with as nearly as practicable.


C. This section shall not be construed to relieve the district from the obligation
to pay the defaults of any lands within the district unless otherwise provided by the
contract. Monies collected by assessment and levies to perform any contract with the
United States shall be kept in a fund known as a "United States contract fund," to be
used for payments due to the United States under any such contract.