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Typically, about 65% of the District budget comes f'rom tax revenues, 25% from <br />boating/recreation leases, and 10% from other sources. The District opens the reservoir to <br />multiple boating clubs that provide a source of revenue in the form of permit fees. <br />Following review of a budget in October and adoption of the budget in December, the District <br />certifies the required levy of ta�ces to the Morgan Caunty Commissioner, with copies to the State <br />Treasurer and Department of Local Affairs. State revenue laws pertaining to the assessment, <br />levying, and collection of property taxes (including enforcement of penalties and forfeiture for <br />delinquent taxes) are applicable to the District. The District may also refuse delivery of water to <br />lands until all past due or delinquent assessments have been paid in full. <br />Because this loan contract exceeds $400,000, the Irrigation District Law of 1905 requires the <br />District to hold a special election of the legal electors in the District to authorize and ratify the <br />contract. The electic�n must follow the same procedures that the District would follow to <br />authorize the issuance of a bond. <br />Water Rights <br />The District holds the following water storage rights in Empire Reservoir for imgation: <br />Water Right �PPropriation Adjudication Amount Administration Comment <br />Date Date ac-ft Number <br />Reservoir Storage 5/18/1905 1/15/1914 37,709 20226 Volumetric <br />decree <br />This decree is <br />for additional <br />Gage amounts to fill <br />Reservoir Storage 5/18/1905 1/13/1936 Height 26302.20226 the reservoir to <br />30.0' GH 30.0 if the <br />volumetric <br />decree does not <br />fill the reservoir <br />Reservoir Storage 12/31/1929 6/08/1965 37,709 31423.29219 Refill decree <br />Project Description <br />The purpose of this project is to repair the east emb�nkment at Empire Reservoir where parapet <br />walls failed and significant erosion occurred along t�e upstream toe. Four alternatives were <br />considered for the proj ect including: <br />1. No—action alternative <br />2. Repair parapet walls; improve slope protecti��n using soil cement <br />3. Repair parapet walls; improve slope protecti��n using articulating blocks <br />4. Repair parapet walls; improve slope protecti�n using riprap <br />