48-3475. Service charges payable other than by
taxation
A. The board of trustees, at the time of making the annual estimate of expenses,
shall estimate the amount of district expenses for a like period not to be paid from
taxes. The estimate shall be based on subsisting contracts for furnishing or
distributing water, costs of similar items in previous years and other available
information, and the board shall fix a service charge, as uniformly distributed according
to acreage as is practicable, over the parcels of land which the board anticipates will
actually demand and receive irrigation service during the period, allowing a reasonable
margin of not less than fifteen per cent for unforeseen contingencies and inaccuracy of
estimate. The board may adopt a sliding scale of rates according to the cost of serving
different sized parcels, as it deems equitable. If the operation of the district's
irrigation system is provided for by contract with any individual, organization or
irrigation project, the board of trustees shall fix the service charges in conformity
with the terms of the contract.
B. If, in the discretion of the board of trustees, it is necessary to measure the
water actually delivered to the parcels of property receiving irrigation water delivery
service to determine the service charge, the board of trustees at the time of making the
annual estimate of expenses shall estimate all expenses as provided in subsection A and
estimate the total expected water use. The board may fix the service charge per unit
measure of water, allowing a reasonable margin of not less than fifteen per cent for
unforeseen contingencies and inaccuracy of estimate. The service charge for water
actually used may be assessed directly by the board at periodic intervals, not to exceed
twelve per year, against the parcels of land actually receiving irrigation service.
C. Rates for water service to district lands shall not be subject to regulation by
the corporation commission.
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