§ 37-7-121 — Preparation of assessment roll; assessments based on county assessments; commissioners to verify; levy of assessments; assessments to extend to tax roll

It shall be the duty of the commissioners of each power district
on or before the third Monday in July in each year to prepare an
assessment roll of said district which shall contain the name of
the owner together with the description of each lot, tract and
easement of land within said district and the aggregate
assessment of benefits confirmed by the court against the same.
Assessments to meet the current expense of a power district for
any year shall be proportioned upon the assessed valuation of
the several benefited lots, tracts and easements in the district
as such valuation was last fixed for assessment purposes by the
county assessor and county board of equalization of the county
in which the same are situated. The assessment roll shall also
show the amount assessed against each lot, tract, and easement
of land in the district to meet the principal and interest or
the indebtedness of the district for the current year. When such
assessment roll is completed it shall be signed by the
commissioners of said district and verified by any one of them.
The county commissioners of said county upon the receipt of the
assessment roll of said district and at the time of making the
requisite tax levy for county purposes, shall levy and assess
against each lot, tract, and easement of land the respective
amounts levied and assessed against the same on said assessment
roll. Thereupon the county commissioners shall certify to and
deliver said assessment roll to the county assessor of such
county and in case the territory embraced in such district is
located in two (2) or more counties a copy of the assessment
roll as certified to by the county commissioners of the county
having jurisdiction of such district shall be delivered to the
assessor of each county in which any of the land of the district
is located. Upon receipt of the assessment roll the assessors of
the counties embracing any of the lands of such district, shall
extend upon the tax roll of such county the respective amounts
levied and assessed against each lot, tract, and easement of
land, and against each corporation as shown by said assessment
roll of said district.