48-3472. District property exempt from taxation; tax levy; service charges
A. Property owned or used by districts organized under this chapter shall be exempt from taxation when used for district purposes.
B. The expense of maintaining the district wells, ditches or conduit system, including reasonable overhead and office expense and including amounts contracted to be paid to any irrigation district for or in connection with such services, along with any other capital expense, shall be provided for by taxes levied and collected as prescribed by this article.
C. The cost of distributing and measuring water to the several parcels of land receiving the water, including the actual operation of the headgates and other works of the district and the necessary expense of keeping such records in connection with the operation as the board of trustees prescribes, shall be paid from money collected from service charges imposed upon lands pursuant to section 48-3475 for the delivery of water.