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<br />liuli283 <br /> <br />Section 21 provides that before making an assessment the board <br />is required to hold a hearing for objeotians to assessments, of whioh <br />notioe shall be given by two publica.tions, a week a.part, and any OVlIler <br />of property desiring to appeal from the finding of the board as to <br />assessments will have thirty days theree..f'ter to file with the Clerk of <br />the Court an appeal demanding a trial by the Court. <br /> <br />Seotion 22 requires the oounty, oity or town offioers to oollect. <br />the necessary assessments oertified. . <br /> <br />Seotion ~ provides for the sale of property for taxes in the <br />case of delJ.nquent assessments the seme as other taxes. <br /> <br />Seotion 24 exempts all property of whatever kind or nature <br />owned by the atate and by towns, citiFls, sohool distriots, drainage <br />districts, irrigation districts, pa:~ distriots, water distriots, or any <br />other governmental agenoy or agenoies vdthin the said district, from <br />assessments. . <br /> <br />Seotion 25 provides that the board may sell or lease water by <br />tem oontraots or by oontraots for perpetual use as desired, providing <br />that the board in making suoh oontraots shall require seourity to be <br />given to seoure the payments to be made under suoh oontraot or oontraots. <br /> <br />Seotion 26 provides that under suoh fom of speoial oontraot, <br />if employed, a water users assooiation may bind itself to levy an llIlnual <br />assessment on the use of water and to seoure the same by liens on land <br />and water rights. <br /> <br />(b) A mutual ditoh or irrigation oompany may bind itself by <br />mortgage upon its irrigation works and system and/or to levy annual assess- <br />ments upon its stookholders. <br /> <br />(c) Any person, corporation or landovlIler may create a mortgage <br />lien upon lands or give other seourity satisfaotory to the boardJ and all <br />suoh contracts shall provide for forfeiture of the use of water for non- <br />payment of assessments or installments in the same manner and procedure as <br />provided by statute for forfeiture of stocle in a mutual ditch company. <br /> <br />Seotions 25 and 26 appear to offer an alternative manner of <br />contracting with the district, other than the assessment through the <br />taxing agencies of the oounty theretofore outlined in the aot, but in the <br />event of such tem oontracts, provides that security be given for the <br />performanoe of the contraots. <br /> <br />Section 27 authorizes the board to create a Sinking Fund. <br /> <br />-11- <br /> <br />\ <br />, <br /> <br />-, <br />J <br /> <br />-' <br /> <br />/ <br /> <br />/ <br />