It shall be the duty of the commissioners of each irrigation
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 a description of each lot,
tract and easement of land within said district and the
aggregate assessments of benefits confirmed by the court against
the same; the name of all corporations assessed together with
the aggregate assessment levied against such corporations
respectively. The assessment roll shall also show the amount
assessed against each lot, tract and easement of land, and
against each corporation in the district, for current expense
and to meet the principal and interest on the indebtedness of
the district for the current year. All such assessments to me
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It shall be the duty of the commissioners of each irrigation
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 a description of each lot,
tract and easement of land within said district and the
aggregate assessments of benefits confirmed by the court against
the same; the name of all corporations assessed together with
the aggregate assessment levied against such corporations
respectively. The assessment roll shall also show the amount
assessed against each lot, tract and easement of land, and
against each corporation in the district, for current expense
and to meet the principal and interest on the indebtedness of
the district for the current year. All such assessments to meet
the principal and interest on the indebtedness of the district
for the current year, shall be apportioned on the aggregate
assessment of benefits last confirmed by the court. All such
assessments for current expenses shall be based upon irrigable
acreage and shall be uniform as to irrigable lands receiving the
maximum apportionment of water from said district, and as to
irrigable lands receiving less than such maximum apportionment
such assessment shall bear the same proportion as the amount of
water apportioned to such lands bears to the maximum
apportionment of water to other lands in such district. Provided
however, that the commissioners of any irrigation district may,
in their discretion, provide for a minimum annual assessment for
current expense. When such assessment roll is completed it shall
be signed by the commissioners of said district, and verified by
any one (1) of them. On or before the third Monday in July of
each year the commissioners of the irrigation district shall
deliver to the county commissioners of the county having
jurisdiction of such irrigation district the assessment roll of
such district. The county commissioners of said county,
immediately upon the receipt of the assessment roll of such
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 and against each corporation, 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 such 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 districts.