Additional irrigation district powers -- No authority to levy property tax.
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(1) In addition to the powers conferred on an irrigation district under Section 17B-1-103, an irrigation district may:
(a) issue bonds as provided in and subject to Chapter 1, Part 11, Local District Bonds, to carry out the purposes of the district;
(b) purchase stock of an irrigation, canal, or reservoir company;
(c) enter upon any land in the district to make a survey and to locate and construct a canal and any necessary lateral;
(d) convey water rights or other district property to the United States as partial or full consideration under a contract with the United States;
(e) pursuant to a contract with the United States, lease or rent water to private land, an entryman, or a municipality in the neighborhood of the district;
(f) if authorized under a contract with the United States, collect money on behalf of the United States in connection with a federal reclamation project and assume the incident duties and liabilities;
(g) acquire water from inside or outside the state;
(h) subject to Subsection (2), lease, rent, or sell water not needed by the owners of land within the district:
(i) to a municipality, corporation, association, or individual inside or outside the district;
(ii) for irrigation or any other beneficial use; and
(iii) at a price and on terms that the board considers appropriate; and
(i) repair a break in a reservoir or canal or remedy any other district disaster.
(2)
(a) The term of a lease or rental agreement under Subsection (1)(h) may not exceed five years.
(b) A vested or prescriptive right to the use of water may not attach to the land because of a lease or rental of water under Subsection (1)(h).
(3) Notwithstanding Subsection 17B-1-103(2)(g), an irrigation district may not levy a property tax.