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such compensation, the necessary additional times shall be given the district wherein to pay such <br /> compensation either by levy and collection of assessments against the lands of the district, or by <br /> the issuance and sale of bonds of the district, or by both such methods, as may be determined at a <br /> district election. <br /> (3) The board may also enter into any obligation or contract with the United States for the <br /> construction or operation and maintenance of the necessary works for the delivery and <br /> distribution of water therefrom; or for drainage of district lands; or for the assumption, as <br /> principal or guarantor, of indebtedness to the United States on account of district lands; or for the <br /> temporary rental of water under the provision of the federal reclamation act and all acts <br /> amendatory thereof or supplementary thereto and the rules and regulations established <br /> thereunder; or the board may contract with the United States for a water supply under any act of <br /> congress providing for or permitting such contract and may convey to the United States as partial <br /> or full consideration therefor water rights or other property of the district. The district also has <br /> power to take over the assets and assume the liabilities of water users' associations organized for <br /> cooperation with the United States under the provisions of the act of congress approved June 17, <br /> 1902 (32 Stat., 388), and acts amendatory thereto, in case a majority of the lands of each <br /> association shall be within such district, subject to the provision that the shareholders of such <br /> association by vote, as provided by their articles of incorporation and bylaws, shall assent and <br /> agree that such assets and liabilities shall be so taken over. <br /> Source: L. 21: p. 528, § 13. C.L. § 2069. CSA: C. 90, § 444. CRS 53: § 149-2-13. C.R.S. 1963: <br /> § 150-2-13. <br /> Am. Jur.2d. See 26 Am. Jur.2d, Eminent Domain, § § 17, 77; 45 Am. Jur.2d, <br /> Irrigation, § 62. <br /> C.J.S. See 94 C.J.S., Waters, §321. <br /> Law reviews. For article, "Eminent Domain in Colorado", see 29 Dicta 313 (1952). <br /> For note,"A Survey of Colorado Water Law",see 47 Den. L.J.226(1970). <br /> The general assembly cannot extend the provisions of§3 of art.X,Colo. Const., <br /> which exempts from separate taxation ditches, canals, and flumes owned and used by <br /> individuals or corporations for irrigating their own lands exclusively. The enactments of <br /> such statutes are unauthorized exercises of legislative power, and the portion of this <br /> section, insofar as it attempts to exempt the property of irrigation districts from taxation, <br /> is unconstitutional and void. Logan Irrigation Dist. v. Holt, 110 Colo. 253, 133 P.2d 530 <br /> (1943). <br /> The board is specifically given authority to acquire by use, purchase, or <br /> condemnation property or rights of any kind, including canals, reservoirs, water rights <br /> or any other property or right necessary or useful for carrying out the objects for which <br /> the district was organized. Trinchera Ranch Co. v. Trinchera Irrigation Dist., 89 Colo. <br /> 170,300 P. 614(1931). <br /> 37-42-114. Landowners - evidence of ownership. (1) "Landowners", as used in this article, <br /> shall include any persons, natural or artificial, resident or nonresident, who are citizens of the <br /> United States and owners in fee of lands within the boundaries of any irrigation district organized <br /> or proposed to be organized, or holders of incomplete title under contracts to purchase state or <br /> Carey act lands, or the state board of land commissioners in care of agricultural college or public <br /> school lands, including also entrymen or purchasers of public lands of the United States under <br /> any of the agricultural public land laws, or the secretary of the interior in care of unentered public <br /> lands subject to this article under the terms of an act of congress entitled "An Act to promote <br /> reclamation of arid lands.", approved August 11, 1916, and all acts amendatory thereof or <br /> supplemental thereto. <br /> (2) Where such landowner is under disability, or infancy, insanity, or otherwise, or the lands <br /> are held under administration, guardianship, conservatorship, receivership, or other similar <br /> proceeding, the administrator, executor, guardian, conservator, receiver, or other like officer shall <br /> be considered the "landowner" for the purposes of this article and, when authorized by the court <br /> having jurisdiction to do so, may act in that capacity in the formation, organization, operation, <br /> management, or dissolution of any irrigation district as any other landowner thereof. <br /> (3) For the purposes of this article, evidence of ownership shall be prima facie established, as <br /> • <br />