§ 41-7-505 — Assessment roll when assessments not yet approved or confirmed; equalization of assessments; levy

It shall be the duty of the commissioners of each irrigation
district in which an assessment for benefits and construction
has not theretofore been approved or confirmed by the court to
prepare an assessment roll of said district which shall contain
the name of the owner, together with a description of each
tract, lot and easement of land within said district, together
with the aggregate assessment levied or assessed against each
lot, tract and easement of land therein. All such assessments to
meet the authorized expenditures of said district shall be
apportioned among the various landowners owning lands within
said irrigation district in such manner that each irrigable acre
of land, as returned for assessment purposes by the county
assessor, and as thereafter amended or confirmed by the county
board of equalization, shall bear an equal part or portion of
the total of said assessments as its assessed irrigable area, as
returned by the county assessor, bears to the total irrigable
area of land, returned by the county assessor, within said
irrigation district. Such assessment roll of the district shall
be signed by the commissioners thereof and verified by any one
(1) of them. On or before the fourth Monday in May of each year
the commissioners of any such irrigation district shall deliver
to the county commissioners of the county having jurisdiction of
such irrigation district, the assessment roll of said district
by filing the same in the office of the proper county clerk. The
county commissioners of said county, acting as a board of
equalization shall proceed to hear any and all complaints or
objections thereto and correct, equalize and complete the same
in such manner that said assessments listed in said assessment
roll shall be equitably and ratably apportioned equally among
the various irrigable lands included within said irrigation
district. At the time of making the requisite tax levy for
county purposes, the county commissioners of said county shall
levy and assess against each tract, lot and easement of land,
the respective amounts levied and assessed against the same upon
said assessment roll as revised and corrected by them. Thereupon
the county commissioners shall certify to and deliver said
assessment roll to the county assessor of said county and in
case the territory embraced in said district is located in two
(2) or more counties, separate assessment rolls and proceedings
shall be had and taken in each separate county, as required
herein, but the assessment rate per irrigable acre as determined
by the county commissioners having jurisdiction in the county in
which the court proceedings are handled for said district shall
be the rate per irrigable acre used by the county commissioners
in all other counties in said district. Upon receipt of said
assessment roll, the assessor of the county embracing any of the
lands of said district shall extend upon the tax rolls of such
county, the respective amounts levied against each lot, tract
and easement of land as shown by said assessment roll of said
district.