48-3472. District property exempt from
taxation; tax levy; service charges
A. Property owned or used by districts organized under this chapter shall be exempt
from taxation when used for district purposes.
B. The expense of maintaining the district wells, ditches or conduit system,
including reasonable overhead and office expense and including amounts contracted to be
paid to any irrigation district for or in connection with such services, along with any
other capital expense, shall be provided for by taxes levied and collected as prescribed
by this article.
C. The cost of distributing and measuring water to the several parcels of land
receiving the water, including the actual operation of the headgates and other works of
the district and the necessary expense of keeping such records in connection with the
operation as the board of trustees prescribes, shall be paid from money collected from
service charges imposed upon lands pursuant to section 48-3475 for the delivery of water.
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