48-3118. Payment of district taxes without paying other taxes
A. When a parcel of land is assessed for taxes for irrigation district purposes, such tax and each installment thereof for the district may be paid separately without paying other property taxes assessed against the same property. The county treasurer shall receive such payments and shall give the person paying them a receipt therefor showing the name of the district, a description sufficient to identify the property assessed, the total amount of such tax, the amount paid and the name of the person paying the tax.
B. This section shall not be construed to permit the payment of any other tax without at the same time paying the taxes of the district assessed against the same property.