46-135. General fund; assessment; records and tax lists.
If the board deems it necessary, it may at the same time levy an assessment for the care and maintenance of irrigation works already constructed and for the payment of salaries of officers and general expenses, which assessment shall be called the general fund of ............ Irrigation District. The secretary of the board must compute and enter in separate columns of the assessment books the respective sums of dollars and cents in each fund to be paid on the property therein enumerated, and shall certify to the county clerk of the county in which such land is located the amount of taxes in each fund levied upon each tract of land by the board. The county clerk shall enter the amount of each fund in separate columns of the tax list of his county. All tax lists when delivered to the county treasurer shall contain all taxes in each fund levied on each tract of land by the board of such irrigation district.
Source
Annotations
Record failed to disclose that an assessment was made for the purposes designated in this section. Loup County v. Rumbaugh, 151 Neb. 563, 38 N.W.2d 745 (1949).