48-3118. Payment of district taxes without
paying other taxes


A. When a parcel of land is assessed for taxes for irrigation district purposes,
such tax and each installment thereof for the district may be paid separately without
paying other property taxes assessed against the same property. The county treasurer
shall receive such payments and shall give the person paying them a receipt therefor
showing the name of the district, a description sufficient to identify the property
assessed, the total amount of such tax, the amount paid and the name of the person paying
the tax.


B. This section shall not be construed to permit the payment of any other tax
without at the same time paying the taxes of the district assessed against the same
property.