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<br />e <br /> <br />. <br /> <br />. <br /> <br />the parties. If approved by the United States and ordered by the Board, the special <br />assessment and tax lien as changed will be certified to the County Assessor for <br />collection through the County Treasurer, When an owner anticipates the sale or <br />subdivision of a portion of a tract to which an allotment is attached, an Application <br />for Reallocation should be filed prior to conveyance, thereby eliminating the <br />necessity for subsequent agreement on division of water. <br /> <br />2. Transfer. Transfer of allotments or portions of allotments is a process by which <br />the Board of Directors is empowered by the law to transfer water from the lands to <br />which it has been allocated to other irrigable lands, certified irrigable by the Bureau <br />of Reclamation and within the boundaries of the District. The Board may then <br />discharge liens from the lands to which the water was first attached and create liens <br />upon the lands upon which the water is transferred, <br /> <br />For example, allotment of water may have been made in 1964 to lands where <br />another supply of water is later developed and the owner of the land no longer <br />needs all or any part of the water allotment. The transfer of such water, however, is <br />at the sole discretion of the Board of Directors of the District, and not only must <br />sufficient reason therefore exist, but also the Board may take into consideration <br />whether or not the water is needed or can be used elsewhere within the District. <br /> <br />3. Procedure. Whenever an allotment is to be reallocated to parcels within the tract <br />to which it is attached, or whenever an ailotment is to be transferred from the tract to <br />which it is attached to another tract, the following rules and regulations shall apply: <br /> <br />a. Form and Fee. Application for reallocation or transfer of water allotments <br />shall be made on forms provided by the District, and shall be submitted to the <br />Secretary of the District accompanied by payment of a fee of $40 to cover <br />processing and recording costs. <br /> <br />b. Signatures and Acknowledgment. The application shall be joined in, <br />and shall be signed and acknowledged, by all owners of and lien holders <br />against the property involved. By signing the application, lien holders must <br />release or subordinate, as the case may be, their interests in the allotment <br />and the assessment lien for said allotment. <br /> <br />c. Property Involved. In the case of reallocation, the property involved is the <br />original tract to which the allotment is attached, as well as the parcels into <br />which it may be subdivided and to which it is sought to attach specific parts of <br />the allotment. In the case of transfer, the property involved is not only the <br />land from which an allotment or a portion thereof is sought to be removed, <br />but also the land to which it is requested that the allotment or portion thereof <br />be transferred. <br /> <br />d, Description of Land. The application shall contain the proper and <br />complete legal descriptions of both the lands from which and to which the <br />reallocation or transfer of the allotment is sought. In case of reallocation, the <br />