§ 41-3-774 — Method of levying and collecting; class D

(a) To levy and collect special assessments upon lands
under class D as provided in W.S. 41-3-770, the board shall make
an allotment of water to petitioning owners of lands in the
district, upon which water can be beneficially used in the
manner as hereinafter provided, in such amount as will, in the
judgment of the board, together with the present supply of water
for irrigation purposes on such lands, make an adequate water
supply for irrigation of such lands, and shall fix and determine
the rate or rates per acre-foot and the terms at and upon which
water shall be sold, leased or otherwise disposed of, for use on
said lands. In the event that any person or private corporation
shall elect to purchase, lease or otherwise obtain the
beneficial use of waters of the district for irrigation of
lands, such person or corporation shall petition the board for
an allotment of water upon terms prescribed by the board, which
petition shall contain inter alia, the following:
(i) Name of applicant;
(ii) Quantity of water to be purchased or otherwise
acquired;
(iii) Description of lands upon which the water will
be used and attached;
(iv) Price per acre-foot to be paid;
(v) Whether payment will be made in cash or annual
installments;
(vi) Agreement that the annual installments and the
charges for maintenance and operating shall become a tax lien
upon the lands for which such water is petitioned and allotted
and to be bound by the provision of this act and the rules and
regulations of the board.
(b) The board may, in its discretion, accept or reject the
said petition, but if it deems it for the best interests of the
district that said petition be granted, shall enter an order
granting the said petition and from and after such order, the
said petitioner shall have deemed to have agreed to the
purchase, lease or other means of acquiring the beneficial use
of water under the terms set forth in said petition and order.
Such order shall provide for payment on the basis of rate per
acre-foot of water allotted to said lands within the district,
providing that the board may divide the district into units and
fix a different rate per acre-foot of water in the respective
units and provided, further, that such rates shall be equitable
although not necessarily equal or uniform for like classes of
services through the district.
(c) The secretary of the board shall cause notice of the
filing of such petition to be given and published, which notice
shall state the filing of such petition and giving notice to all
persons interested to appear at the office of the board at a
time named in said notice and show cause in writing, if any they
have, why the petition should not be granted. The board at the
time and place mentioned in said notice, or at such time or
times at which the hearing on said petition may be adjourned,
shall proceed to hear the petition and objections thereto,
presented, in writing, by any person showing cause as aforesaid,
why said petition should not be granted. The failure of any
person interested to show cause, in writing, as aforesaid, shall
be deemed and taken as an assent on his part to the granting of
said petition. The board may, at its discretion, accept or
reject the said petition, but if it deems it for the best
interest of the district that said petition shall be granted,
shall enter an order to that effect granting said petition, and
from and after such order the petitioner and/or persons
interested therein, shall be deemed to have purchased, leased or
otherwise acquired the beneficial use of water as set forth in
said order. If such petition is granted, the board shall cause a
certified copy of the order granting said petition to be
recorded in the county in which said lands are located and
thereafter, the annual installments and annual operating and
maintenance charges shall be a perpetual tax lien upon such
lands. The board shall on or before the third Monday in July of
each year, certify to the board of county commissioners of the
county within the district in which such lands are located the
amount of the annual installments, plus a fair proportionate
amount of the estimated operating and maintenance charges
apportioned to said lands for the next succeeding year.
Thereupon, the county commissioners shall certify to and deliver
said assessment roll to the county assessor of such county and
such county assessor shall extend the amount so certified on the
tax roll as a flat special assessment against the lands for
which such water is petitioned and allowed.