§ 48-3111 — District treasurer

A. Except in those districts operating on a cash basis as provided in section 48-3132, the county treasurer of the county in which the office of an irrigation district is located shall be ex officio treasurer of the district. The county treasurer shall be liable upon his official bond and to criminal prosecution for malfeasance, misfeasance or failure to perform any duty imposed or prescribed by this chapter upon such officer either as county treasurer or district treasurer to the full extent provided by law in other cases relating to the duties of a county treasurer.

B. The county treasurer of each county in which an irrigation district is located wholly or in part shall receive, collect and receipt for all district monies and for taxes levied under the provisions of this chapter. When tax monies of the district are received by the treasurer he shall receipt therefor in the same manner and at the same time that receipts are given for taxes upon real estate for county purposes.