reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-134 - Bond and United States contract fund; assessment; schedule of increased assessments.

46-134.
Bond and United States contract fund; assessment; schedule of increased assessments.
The board shall then levy an assessment sufficient to raise the annual interest on the outstanding bonds, and all payments due or to become due the ensuing year to the United States under any contract between the district and the United States, accompanying which bonds of the district have not been deposited with the United States as in section 46-126 provided, which when collected, shall be called the bond and United States contract fund of .......... Irrigation District. At the expiration of ten years after the issuing of the bonds the board must increase such assessment for the ensuing years in a percentage of the whole amount of bonds outstanding, as follows: For the eleventh year, five percent; for the twelfth year, six percent; for the thirteenth year, seven percent; for the fourteenth year, eight percent; for the fifteenth year, nine percent; for the sixteenth year, ten percent; for the seventeenth year, eleven percent; for the eighteenth year, thirteen percent; for the nineteenth year, fifteen percent; and for the twentieth year, a percentage sufficient to pay off such bonds.
Source
Laws 1895, c. 70, § 19, p. 283;
Laws 1897, c. 86, § 4, p. 362;
Laws 1899, c. 78, § 1, p. 331;
Laws 1901, c. 77, § 1, p. 467;
Laws 1913, c. 142, § 3, p. 345;
R.S.1913, § 3475;
Laws 1915, c. 68, § 1, p. 168;
Laws 1915, c. 69, § 5, p. 175;
Laws 1919, c. 110, § 1, p. 269;
C.S.1922, § 2875;
C.S.1929, § 46-120;
R.S.1943, § 46-134.
Annotations
Where no obligation to the United States Government exists and annual interest is not involved, there is no authority to issue bonds under this section. Loup County v. Rumbaugh, 151 Neb. 563, 38 N.W.2d 745 (1949).
Directors are authorized to levy taxes upon all real estate within the district for the purpose of creating a fund to pay for upkeep of ditch and incidental expense of the district. Wyman v. Searle, 88 Neb. 26, 128 N.W. 801 (1910).
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-135 - General fund; assessment; records and tax lists.

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
Laws 1895, c. 70, § 19, p. 283;
Laws 1897, c. 86, § 4, p. 362;
Laws 1899, c. 78, § 1, p. 322;
Laws 1901, c. 77, § 1, p. 468;
Laws 1913, c. 142, § 3, p. 345;
R.S.1913, § 3475;
Laws 1915, c. 68, § 1, p. 168;
Laws 1915, c. 69, § 5, p. 176;
Laws 1919, c. 110, § 1, p. 270;
C.S.1922, § 2875;
C.S.1929, § 46-120;
R.S.1943, § 46-135.
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).
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-136 - District taxes; collection; payment; medium; fee.

46-136.
District taxes; collection; payment; medium; fee.
The general fund tax mentioned in section 46-135, shall be collected by the county treasurer at the same time, and in the same manner as all other taxes are collected in this state;
Provided, however,
such county treasurer shall receive in payment of the general fund tax, above mentioned, for the year in which such tax is levied, warrants drawn against such general fund, the same as so much lawful money of the United States, if such warrants do not exceed the amount of general fund tax which the person tendering the same owes; and he shall accept payment of the district bond fund tax and issue receipt therefor whenever the same may be tendered, and shall receive in payment of the district bond fund tax, for the year in which such taxes were levied, interest coupons past due issued by such irrigation district the same as so much lawful money of the United States, if such interest coupons do not exceed the amount of the district bond fund which the person tendering the same owes. The county treasurer shall be entitled to a collection fee of one-half of one percent on all money collected, to be deducted from the bond interest fund of the district.
Source
Laws 1897, c. 86, § 4, p. 362;
Laws 1899, c. 78, § 1, p. 332;
Laws 1901, c. 77, § 1, p. 468;
Laws 1913, c. 142, § 3, p. 346;
R.S.1913, § 3475;
Laws 1915, c. 68, § 1, p. 169;
Laws 1915, c. 69, § 5, p. 176;
Laws 1919, c. 110, § 1, p. 270;
C.S.1922, § 2875;
C.S.1929, § 46-120;
R.S.1943, § 46-136.
Annotations
This section provides for the collection of taxes for the general fund of the irrigation district in the same manner as other taxes are collected. Loup County v. Rumbaugh, 151 Neb. 563, 38 N.W.2d 745 (1949).
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-137 - District taxes; disposition.

46-137.
District taxes; disposition.
All such taxes collected or received for the district bond and general funds, either in money, interest coupons or warrants on the general fund, by the treasurer of any county other than the one in which the district was originally organized shall be remitted by him to the treasurer of the county in which the district was originally organized; such remittance to be made on the fifth day of every month. All such taxes collected or received for the general fund of a district by the treasurer of the county in which the district was originally organized shall be paid to the treasurer of such irrigation district, upon an order signed by the president and secretary of such district, and all warrants received in payment of general fund taxes may be turned over, as so much money, to the district treasurer on such orders.
Source
Laws 1897, c. 86, § 4, p. 363;
Laws 1899, c. 78, § 1, p. 333;
Laws 1901, c. 77, § 1, p. 469;
Laws 1913, c. 142, § 3, p. 347;
R.S.1913, § 3475;
Laws 1915, c. 68, § 1, p. 169;
Laws 1915, c. 69, § 5, p. 177;
Laws 1919, c. 110, § 1, p. 271;
C.S.1922, § 2875;
C.S.1929, § 46-120;
R.S.1943, § 46-137.
Annotations
This section provides for the disposition of the taxes raised in an irrigation district. Loup County v. Rumbaugh, 151 Neb. 563, 38 N.W.2d 745 (1949).
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-138 - Failure of district board to levy taxes; county board to act.

46-138.
Failure of district board to levy taxes; county board to act.
In case of the neglect or refusal of a board of directors of any irrigation district to cause an assessment and levy to be made as provided in sections 46-134 and 46-135, for the payment of principal and interest of outstanding bonds, and for all payments due or to become due the ensuing year to the United States, under any contract between the district and the United States, accompanying which the bonds of the district have not been deposited with the United States as in section 46-126 provided, and for expenses incurred in organizing such district, then the assessment of property made for county purposes, after the same shall have been adjusted by the county equalization board, shall be adopted and shall be the basis and assessment for the district, and the county board of the county in which the district was originally organized shall cause an assessment roll of such district to be prepared, and shall make the levy for the payment of the principal and interest on bonds and to meet all payments due or to become due the ensuing year to the United States under any contract between the district and the United States, accompanying which bonds of the district have been deposited with the United States as in section 46-126 provided, and expenses for organizing such district in the same manner and with like effect as if the same had been made by the board of directors; and the expense incident thereto shall be borne by such district. All such taxes collected and paid to the county treasurer shall be received by such treasurer in his official capacity, and he shall be responsible for the safekeeping, disbursement and payment thereof, the same as for other money collected by him as such treasurer. When requested in writing to do so by the secretary of any irrigation district, the county treasurer shall make weekly reports of all such irrigation district taxes collected by him for the district from which the request came, giving the amount collected for each fund, the interest collected and the legal description of the land on which such taxes were collected.
Source
Laws 1895, c. 70, § 19, p. 283;
Laws 1897, c. 86, § 4, p. 363;
Laws 1899, c. 78, § 1, p. 333;
Laws 1901, c. 77, § 1, p. 469;
Laws 1913, c. 142, § 3, p. 347;
R.S.1913, § 3475;
Laws 1915, c. 68, § 1, p. 169;
Laws 1915, c. 69, § 5, p. 177;
Laws 1919, c. 110, § 1, p. 271;
C.S.1922, § 2875;
C.S.1929, § 46-120;
R.S.1943, § 46-138.
Annotations
This section does not give the county board of equalization authority to levy taxes for the payment of a judgment obtained against an irrigation district. Loup County v. Rumbaugh, 151 Neb. 563, 38 N.W.2d 745 (1949).
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-139 - Warrants; issuance by district; limit; past-due obligations; special levy; unused balances; disposition.

46-139.
Warrants; issuance by district; limit; past-due obligations; special levy; unused balances; disposition.
No irrigation district shall in any year issue warrants in excess of ninety percent of the levy for such year, except that in case of due and outstanding obligations against the district contracted prior to the year in which any levy is made, the district board shall have the power to make an additional levy not to exceed one and four-tenths cents on each one hundred dollars upon the taxable value of all the taxable property in such district to create a special fund for the payment of past-due obligations. If the claims or obligations against any fund for any year are fully paid, the board shall have the power to transfer any unused balance to any fund for any preceding or succeeding year.
Source
Laws 1905, c. 166, § 1, p. 651;
R.S.1913, § 3476;
C.S.1922, § 2876;
C.S.1929, § 46-121;
R.S.1943, § 46-139;
Laws 1953, c. 287, § 63, p. 967;
Laws 1979, LB 187, § 168;
Laws 1992, LB 719A, § 148.
Annotations
Warrants issued by officers of irrigation district prior to levy, when no funds exist, are void. Elliott v. Calamus Irr. Dist., 120 Neb. 714, 235 N.W. 95 (1931).
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-140 - Assessments; land belonging to state; when due; lien; preference; enforcement.

46-140.
Assessments; land belonging to state; when due; lien; preference; enforcement.
All assessments on real property and assessments on leasehold estates on land belonging to the state shall be due and payable on January 1 next following the date of assessment thereof, and commencing on January 1 the same shall be a lien against the property assessed and shall draw interest at the rate of nine percent per annum from May 1 of the year following such assessment; and such lien is not removed until the assessments are paid or the property sold for the payment thereof. It shall be the duty of the county and township treasurers to collect such assessment in the same manner as other taxes against real estate are collected, and the revenue laws of the state for the collection and sale of land for such taxes are hereby made applicable to the collection of assessments under sections 46-131, 46-134, and 46-135, and taxes so collected shall constitute a sinking fund to be used for the payment of the bonds and the interest thereon. The leasehold estate of any lessee of lands belonging to the state may be sold for taxes assessed as herein provided against such leasehold estate in the same manner and form as provided by the revenue laws of this state for the collection and sale of lands for taxes;
Provided,
the lien for the bonds of any series shall be a preferred lien to that of any subsequent series, and the lien for the payments due to the United States under any contract between the district and the United States, accompanying which bonds have not been deposited with the United States, shall be a preferred lien to that of any issue of bonds or any series of any issue subsequent to the date of such contract.
Source
Laws 1895, c. 70, § 20, p. 284;
Laws 1897, c. 86, § 5, p. 363;
Laws 1903, c. 121, § 1, p. 620;
R.S.1913, § 3477;
Laws 1915, c. 69, § 6, p. 178;
C.S.1922, § 2877;
C.S.1929, § 46-122;
Laws 1933, c. 136, § 28, p. 540;
C.S.Supp.,1941, § 46-122;
R.S.1943, § 46-140;
Laws 1949, c. 157, § 1, p. 398.
Annotations
Special annual assessments regularly levied for the payment of irrigation bonds become a lien against real estate in said district on and after October 1 in the year in which they are made. County of Garden v. Schaaf, 145 Neb. 676, 17 N.W.2d 874 (1945).
Irrigation district's lien by virtue of tax sale certificates, issued in its favor by county treasurer but not delivered or paid for, is not destroyed by failure to enforce within statutory period, and is entitled to priority over earlier mortgage. Flansburg v. Shumway, 117 Neb. 125, 219 N.W. 956 (1928).
Where irrigation district assessments were given priority over mortgage in foreclosure suit, parties stipulating district's organization was legal and assessment duly made could not afterwards challenge district's right to levy assessments. Flansburg v. Shumway, 117 Neb. 125, 219 N.W. 956 (1928).
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-141 - Assessment; payment under protest; refund.

46-141.
Assessment; payment under protest; refund.
When any person against whose property such assessments have been made shall pay such assessment under protest as provided by the general revenue law of this state, the board of directors of any irrigation district organized under the provisions of sections 46-101 to 46-128 may pass upon and make orders disposing of money paid under protest to the county treasurer in the county or counties in which such lands are situated in the same form and manner as provided by law, and such proceedings shall be had as in such revenue law provided insofar as the same applies;
Provided, however,
no taxes or assessments shall be ordered refunded unless the person complaining shall file in the office of the secretary of such district a copy of his tax receipt, showing the same paid under protest, together with a sworn affidavit in writing showing one of the following reasons why such tax or assessments should be refunded: (1) That the land upon which such tax or assessment was levied is not within the boundaries of the district for which the lands were taxed, or assessed; (2) that the title to the lands is in the State of Nebraska; (3) that the lands could not be benefited by irrigation either by reason of subirrigation or by reason of being city and town lots and occupied and used exclusively for other than agricultural or grazing purposes, or that the lands are nonsusceptible of irrigation from the canal of the district;
Provided,
that where unentered and unpatented lands, the title to which is in the United States, are included in any irrigation district pursuant to the provisions of the Act of Congress, entitled An Act to promote the reclamation of arid lands, approved August 11, 1916, and acts amendatory thereto, shall not be subject to the provisions of this section, but shall be subject to taxation as provided by such Acts of Congress.
Source
Laws 1903, c. 121, § 1, p. 621;
R.S.1913, § 3478;
Laws 1917, c. 80, § 1, p. 189;
C.S.1922, § 2878;
C.S.1929, § 46-123;
R.S.1943, § 46-141.
Annotations
Compliance with this section is required in order to recover back taxes paid on nonirrigable land. Birdwood Irr. Dist. v. Brodbeck, 148 Neb. 824, 29 N.W.2d 621 (1947).
Subirrigated lands in district, not benefited by irrigation, are not taxable. Morrow v. Farmers Irr. Dist., 117 Neb. 424, 220 N.W. 680 (1928).
Amendment in 1917 of this section, exempting city lots, etc., from taxation, was constitutional. Erickson v. Nine Mile Irr. Dist., 109 Neb. 189, 190 N.W. 573 (1922).
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-142 - District bonds; payment by county treasurer; redemption; investment of funds.

46-142.
District bonds; payment by county treasurer; redemption; investment of funds.
Upon the presentation of the coupons and bonds due at the office of the treasurer of the county in which the district was originally organized, it shall be his or her duty to pay the same from the bond funds. Whenever, after ten years from the issuance of the bonds, the sinking fund shall amount to the sum of ten thousand dollars, the board of directors may direct the county treasurer in which the district was originally organized to pay such an amount of the bonds not due as the money of the fund will redeem, at the lowest value at which they may be offered for liquidation, after advertising for at least three weeks in some daily newspaper in each of the cities hereinbefore named, and in any newspaper which the board may deem advisable, for sealed proposals for the redemption of the bonds. Such proposals shall be opened by the board in open meeting, at the time named in the notice, and the lowest bid for the bonds must be accepted. No bond shall be redeemed at a rate above par. In case the bids are equal, the lowest numbered bond shall have the preference. In case none of the holders of the bonds shall desire to have the same redeemed, as herein provided, the money shall be invested by the treasurer of the county in which the district was originally organized, under the direction of the board of directors of the district, in United States bonds, or the bonds or warrants of the state, which shall be kept in the bond fund, and may be used to redeem the district bonds whenever the holders thereof may desire.
Source
Laws 1895, c. 70, § 21, p. 284;
Laws 1901, c. 77, § 2, p. 470;
Laws 1903, c. 122, § 2, p. 624;
R.S.1913, § 3479;
C.S.1922, § 2879;
Laws 1925, c. 131, § 1, p. 345;
C.S.1929, § 46-124;
R.S.1943, § 46-142;
Laws 1996, LB 299, § 22.
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-143 - District bonds; payment by district treasurer; additional bonds required.

46-143.
District bonds; payment by district treasurer; additional bonds required.
The board of directors may at any time elect to have the bonds and coupons of the district paid by the district treasurer instead of the county treasurer, and in that case, they shall, after passing a resolution to that effect, furnish the county treasurer with a copy of the resolution, duly certified by the district secretary. Upon receiving the resolution, it shall be the duty of the county treasurer to pay to the district treasurer from time to time, upon order of the board of directors of the district, any money in his hands belonging to the bond fund of the district, whether collected from principal or interest of such bonds, and upon such payment, the county treasurer shall be relieved from any further liability in regard to funds so paid over. The district treasurer, in such cases, shall give additional bond in double the amount of money which the board of directors estimate will come into his possession under sections 46-142 and 46-143 in any semiannual period. Upon the giving of such bond, it shall be the duty of the district treasurer to pay the bonds and coupons when due, and he shall have all the duties and rights given to the county treasurer by said sections in regard to payment of bonds and coupons, and investment funds.
Source
Laws 1925, c. 131, § 1, p. 346;
C.S.1929, § 46-124;
R.S.1943, § 46-143.
Annotations
It is the duty of the treasurer of the district, when funds are available, to pay bonds and coupons then due upon presentment, irrespective of date of registration. State ex rel. Brown v. Taylor, 125 Neb. 228, 249 N.W. 586 (1933).
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-144 - Special assessment; warrants; election; notice; rate of assessment; disposition of proceeds.

46-144.
Special assessment; warrants; election; notice; rate of assessment; disposition of proceeds.
The board of directors may at any time, when in its judgment it may be advisable, call a special election and submit to the qualified electors of the district the question whether or not a special assessment shall be levied for the purpose of raising money to be applied for any of the purposes provided for in sections 46-101 to 46-1,111, including the purpose of creating a construction fund to be financed by the issuance of warrants, the principal of which warrants shall be payable, in not to exceed twenty years, with interest paid annually thereon not to exceed ten percent per annum. Such warrants may not be issued in the aggregate to exceed ninety percent of the fund anticipated to be raised over the years by special assessment authorized in this section. Such election shall be called upon the notice prescribed and shall be held and the result thereof determined and declared in all respects in conformity with such sections. The notice of such election shall specify the aggregate amount of money proposed to be raised, the purpose for which it is intended to be raised, the number of years in which such special assessment will be made, and whether or not warrants as authorized in this section will be to finance the construction fund so that contracts may be let and the project completed before collection of the tax. The ballots shall contain the words Assessment ............ Yes, or Assessment ........... No. If a majority of the votes are Assessment ............ Yes, the board shall at the time of the annual levy thereunder levy an assessment sufficient to raise the amount paid. The rate of assessment shall be ascertained by deducting fifteen percent for anticipated delinquencies from the aggregate taxable value of the property in the district as it appears on the assessment roll for the current year and then dividing the sum by the remainder of such aggregate taxable value. The assessment so levied and computed shall be entered on the assessment roll and upon the tax list by the county clerk and collected at the same time and in the same manner as other assessments, and all revenue laws of this state for the collection and sale of land for taxes are hereby made applicable to the assessment provided for in this section. When collected such assessment shall be paid over by the county treasurer to the district treasurer for the purpose specified in the notice in such special election.
Source
Laws 1895, c. 70, § 28, p. 289;
Laws 1897, c. 86, § 8, p. 365;
R.S.1913, § 3486;
C.S.1922, § 2886;
C.S.1929, § 46-131;
R.S.1943, § 46-144;
Laws 1972, LB 1509, § 2;
Laws 1979, LB 187, § 169;
Laws 1981, LB 146, § 1;
Laws 1992, LB 719A, § 149.
Cross References
Collection of taxes, see Chapter 77, article 17.
Delinquent taxes, sale of land, see Chapter 77, article 18.
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-145 - Construction of works; notice; bond of contractor; bids; letting.

46-145.
Construction of works; notice; bond of contractor; bids; letting.
After adopting a plan of such canal or canals, storage reservoirs, and works, the board of directors shall give notice, by publication thereof not less than twenty days in one newspaper published in each of the counties composing the district, provided a newspaper is published therein, and in such other newspapers as it may deem advisable, calling for bids for the construction of the work or any portion thereof, and if less than the whole work is advertised, then the portion so advertised must be particularly described in such notice. The notice shall set forth that plans and specifications can be seen at the office of the board, and that the board will receive sealed proposals therefor, and that the contract will be let to the lowest responsible bidder, stating the time and place for opening the proposals, which at the time and place shall be opened in public. As soon as convenient thereafter the board shall let such work, either in part or as a whole, to the lowest responsible bidder, or it may reject any or all bids and readvertise for proposals, or may proceed to construct the work under its own superintendence with the labor of the residents of the district. Contracts for the purchase of material shall be awarded to the lowest responsible bidder. The person or persons to whom a contract may be awarded shall enter into a bond with good and sufficient sureties, to be approved by the board payable to such district for its use, to an amount equal to twenty-five percent of the contract price, for the faithful performance of the contract;
Provided, however,
in case twenty-five percent of the contract price shall exceed the sum of fifty thousand dollars, then such bond shall be in the sum of fifty thousand dollars. The work shall be done under the direction and to the satisfaction of the engineer and be approved by the board. The provisions of this section shall not apply in the case of any contract between the district and the United States.
Source
Laws 1895, c. 70, § 22, p. 285;
Laws 1911, c. 161, § 1, p. 533;
R.S.1913, § 3480;
Laws 1915, c. 69, § 7, p. 179;
C.S.1922, § 2880;
C.S.1929, § 46-125;
R.S.1943, § 46-145.
Cross References
For other provisions for letting of contracts, see Chapter 73.
Annotations
Provisions must be complied with before board is authorized to proceed with construction. Reasonable value of services, not exceeding contract price, can be recovered under authorized contract of directors, even though same is illegal, where district has received benefit. Lincoln & Dawson County Irr. Dist. v. McNeal, 60 Neb. 613, 83 N.W. 847 (1900).
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-146 - Claims against district; warrants; interest; payment; procedure.

46-146.
Claims against district; warrants; interest; payment; procedure.
No claim shall be paid by the district treasurer until the same shall have been allowed by the board of directors and only upon warrants signed by the president and countersigned by the secretary. If the district treasurer does not have sufficient money on hand to pay such warrant when presented for payment, he or she shall endorse thereon not paid for want of funds and the date when presented over his or her signature. From the time of such presentation until paid such warrants shall draw interest payable when redeemed or annually at the discretion of the board of directors. Whenever there is no cash on hand in the district treasury for the payment of general fund warrants when presented, the board of directors may issue from time to time general fund warrants in denominations not greater than ten thousand dollars to the aggregate amount required. In no case shall such warrants be in an amount greater than ninety percent of the general fund levy for the current year. Such warrants shall be drawn on the general fund levy for the current year and be payable to the irrigation district. The board of directors may sell or discount the same to the best advantage possible, but not at a discount to exceed ten percent. The board shall deposit the proceeds of such sale in some local bank, capital stock financial institution, or qualifying mutual financial institution in the name of the district, subject to the check of the chairperson of such district, countersigned by the secretary, in payment of any claim or claims ordered paid out of such fund by the board of directors. Section 77-2366 shall apply to deposits in capital stock financial institutions. Section 77-2365.01 shall apply to deposits in qualifying mutual financial institutions.
Source
Laws 1895, c. 70, § 23, p. 286;
Laws 1897, c. 86, § 6, p. 364;
R.S.1913, § 3481;
Laws 1917, c. 84, § 1, p. 197;
C.S.1922, § 2881;
Laws 1923, c. 97, § 3, p. 250;
Laws 1929, c. 131, § 1, p. 481;
C.S.1929, § 46-126;
R.S.1943, § 46-146;
Laws 1969, c. 51, § 110, p. 341;
Laws 1981, LB 146, § 2;
Laws 1989, LB 33, § 26;
Laws 2001, LB 362, § 30.
Annotations
In absence of levy, officers of irrigation district are without power to issue warrants. Elliott v. Calamus Irr. Dist., 120 Neb. 714, 235 N.W. 95 (1931).
Irrigation district, organized after county board was induced to believe that law was complied with, is corporation de facto, and liable on warrants. Draver v. Greenshields & Everest Co., 29 F.2d 552 (8th Cir. 1928).
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-147 - Construction fund; deposit with county treasurer; when authorized; disbursement.

46-147.
Construction fund; deposit with county treasurer; when authorized; disbursement.
The board may draw from time to time from the construction fund, and deposit it in the county treasury of the county where the office of the board is situated, any sum in excess of the sum of twenty-five thousand dollars. The county treasurer is hereby authorized and required to receive and receipt for the same, and place the same to the credit of the district, and he shall be responsible upon his official bond for the safekeeping and disbursement of the same, as provided in sections 46-147 and 46-148. He shall pay out the same, or any part thereof, to the treasurer of the district only, and upon the order of the board, signed by the president and attested by the secretary.
Source
Laws 1895, c. 70, § 23, p. 286;
Laws 1897, c. 86, § 6, p. 364;
R.S.1913, § 3481;
Laws 1917, c. 84, § 1, p. 198;
C.S.1922, § 2881;
Laws 1923, c. 97, § 3, p. 251;
Laws 1929, c. 131, § 1, p. 482;
C.S.1929, § 46-126;
R.S.1943, § 46-147.
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-148 - County treasurer; reports to district board; contents.

46-148.
County treasurer; reports to district board; contents.
The county treasurer shall report in writing on the second Monday in each month the amount of money in the county treasury, the amount of receipts for the month preceding, and the amount of money paid out. The report shall be verified and filed with the secretary of the board.
Source
Laws 1895, c. 70, § 23, p. 286;
Laws 1897, c. 86, § 6, p. 364;
R.S.1913, § 3481;
Laws 1917, c. 84, § 1, p. 198;
C.S.1922, § 2881;
Laws 1923, c. 97, § 3, p. 251;
Laws 1929, c. 131, § 1, p. 482;
C.S.1929, § 46-126;
R.S.1943, § 46-148.
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-149 - District treasurer; reports to district board; contents; warrants; register; order of payment.

46-149.
District treasurer; reports to district board; contents; warrants; register; order of payment.
The district treasurer shall also report to the board in writing, on the first Monday of each month the amount of money in the district treasury, the amount of receipts for the month preceding and the amount of items and expenditures, and such report shall be verified and filed with the secretary of the board. The district treasurer shall keep a register in which he shall enter each warrant presented for payment showing the date and amount of such warrant, to whom payable, the date of the presentation for payment, the date of payment, and the amount paid in redemption thereof, and all warrants shall be paid in the order of their presentation for payment to the district treasurer.
Source
Laws 1895, c. 70, § 23, p. 286;
Laws 1897, c. 86, § 6, p. 364;
R.S.1913, § 3481;
Laws 1917, c. 84, § 1, p. 198;
C.S.1922, § 2881;
Laws 1923, c. 97, § 3, p. 251;
Laws 1929, c. 131, § 1, p. 483;
C.S.1929, § 46-126;
R.S.1943, § 46-149.
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-150 - Warrants; form.

46-150.
Warrants; form.
All warrants shall be drawn payable to the claimant or bearer, the same as county warrants, except as otherwise herein provided.
Source
Laws 1897, c. 86, § 6, p. 365;
R.S.1913, § 3481;
Laws 1917, c. 84, § 1, p. 198;
C.S.1922, § 2881;
Laws 1923, c. 97, § 3, p. 251;
Laws 1929, c. 131, § 1, p. 483;
C.S.1929, § 46-126;
R.S.1943, § 46-150.
Cross References
For provisions as to interest on warrants, see section 45-106.
Annotations
Warrants issued by officers of irrigation district prior to levy and when no fund exists are void. Elliott v. Calamus Irr. Dist., 120 Neb. 714, 235 N.W. 95 (1931).
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-151 - Cost of construction; when payable in bonds; issuance of additional bonds; additional levy.

46-151.
Cost of construction; when payable in bonds; issuance of additional bonds; additional levy.
The cost and expense of purchasing and acquiring property and constructing the works and improvements provided for in the Irrigation District Act shall be wholly paid out of the construction fund, or in the bonds of the irrigation district at their par value, after having first advertised the same for sale as provided in section 46-1,100, and having received no bids therefor of ninety-five percent or upwards of their face value. In case such bonds or the money raised by their sale is insufficient for the purposes for which the bonds were issued, additional bonds may be issued, after submission of the question at a general or special election to the electors of the district. In case of the issuance of additional bonds, the lien for taxes for the payment of the interest and principal of such issue shall be a subsequent lien to any prior bond issue. However, the provisions of this section shall not apply where the cost and expense of purchasing and acquiring property and constructing the works and improvements provided for in the Irrigation District Act are covered by contract between the district and the United States. In lieu of the issuance of additional bonds, the board of directors may provide for the completion of the irrigation system of the district by the levy of an assessment therefor in the same manner in which levy of an assessment is made for the other purposes provided in the Irrigation District Act.
Source
Laws 1895, c. 70, § 24, p. 287;
Laws 1899, c. 78, § 2, p. 334;
Laws 1913, c. 37, § 1, p. 131;
R.S.1913, § 3482;
Laws 1915, c. 69, § 8, p. 179;
C.S.1922, § 2882;
C.S.1929, § 46-127;
R.S.1943, § 46-151;
Laws 2015, LB561, § 9.
Annotations
Expense of engineer for survey and plans is preliminary and payable out of construction fund. Willow Springs Irr. Dist. v. Wilson, 74 Neb. 269, 104 N.W. 165 (1905).
Construction fund must be provided before indebtedness incurred for construction. Lincoln & Dawson County Irr. Dist. v. McNeal, 60 Neb. 613, 83 N.W. 847 (1900).
Amendment of 1899 was valid. Baltes v. Farmers Irr. Dist., 60 Neb. 310, 83 N.W. 83 (1900).
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-152 - Cost of organization, operation, and improvements; how paid; tolls; assessments; borrowing.

46-152.
Cost of organization, operation, and improvements; how paid; tolls; assessments; borrowing.
For the purpose of defraying the expenses of the organization of the district, and the care, operation, management, repair and improvement of such portions of such canal and works as are completed and in use, including salaries of officers and employees, or repayment of any contract for construction by and between the United States of America and any irrigation district as provided in section 46-126, the board may either fix rates of tolls and charges, and collect the same from all persons using such canal for irrigation or other purposes, or may provide for the payment of such expenditures by a levy of assessments therefor, or by both tolls and assessments; if by the latter method, such levy shall be made upon the completion and equalization of the assessment roll; and the board shall have the same powers and functions for the purposes of such levy as are now possessed by boards of supervisors in this state, and such assessment shall be collected as provided in section 46-136. If, after the annual assessment for the current year, the funds provided are for some unusual or unforeseen cause insufficient for the proper maintenance and operation of the district, the board of directors shall have the power to borrow additional funds needed, to an amount not to exceed fifty cents per acre for the land embraced in the district, pledging credit of the district for the payment of the same, and shall include in the estimate for the levy for the ensuing year for the general fund the amount so borrowed, and provide for the payment of the same.
Source
Laws 1895, c. 70, § 24, p. 287;
Laws 1899, c. 78, § 2, p. 334;
Laws 1913, c. 37, § 1, p. 132;
R.S.1913, § 3482;
Laws 1915, c. 69, § 8, p. 180;
C.S.1922, § 2882;
C.S.1929, § 46-127;
R.S.1943, § 46-152;
Laws 1967, c. 280, § 2, p. 758.
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-153 - Construction across streams, highways, railroads, and ditches; right-of-way over state lands; state water and water rights.

46-153.
Construction across streams, highways, railroads, and ditches; right-of-way over state lands; state water and water rights.
The board of directors shall have the power to construct such works across any stream of water, watercourse, street, avenue, highway, railway, canal, ditch or flume which the route of such canal or canals may intersect or cross, in such manner as to afford security for life and property; but the board shall restore the same, when so crossed or intersected, to its former state as nearly as may be, or in a sufficient manner not to have impaired unnecessarily its usefulness. Every company whose railroad shall be intersected or crossed by such works shall unite with the board in forming such intersections and crossings, and grant the privilege aforesaid; and if such railroad company and such board, or the owners and controllers of the property, thing or franchise so to be crossed, cannot agree upon the amount to be paid therefor, or the points or the manner of the crossings, the same shall be ascertained and determined in all respects as is provided in respect to the taking of land. The right-of-way is hereby given, dedicated, and set apart, to locate, construct and maintain such works over and through any of the lands which are or may be the property of the state; and also there is given, dedicated, and set apart for the use and purposes aforesaid, all water and water rights belonging to this state within the district.
Source
Laws 1895, c. 70, § 25, p. 287;
R.S.1913, § 3483;
C.S.1922, § 2883;
C.S.1929, § 46-128;
R.S.1943, § 46-153.
Annotations
Irrigation canal may cross another stream. Ainsworth Irr. Dist. v. Bejot, 170 Neb. 257, 102 N.W.2d 416 (1960).
Grant by the Legislature of right-of-way over public school lands is an unconstitutional interference with the control of public school lands vested in the Board of Educational Lands and Funds. State ex rel. Johnson v. Central Nebraska Public Power & Irr. Dist., 143 Neb. 153, 8 N.W.2d 841 (1943).
Public power districts are governed by the statute relating to irrigation districts as to their appropriation, crossing, and use of highways. Wright v. Loup River Public Power Dist., 133 Neb. 715, 277 N.W. 53 (1938).
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-154 - Directors; salaries and expenses; officers, employees, attorneys, and agents; compensation.

46-154.
Directors; salaries and expenses; officers, employees, attorneys, and agents; compensation.
The board of directors shall provide a payment for each director of not to exceed seventy dollars per day for each day that a director attends meetings of the board or is engaged in matters concerning the district, but not to exceed two thousand eight hundred dollars per annum. Each director shall also be paid necessary traveling expenses actually incurred while engaged in the performance of his or her duties, including mileage at the rate provided in section 81-1176. The board shall fix the compensation to be paid to the other officers named in sections 46-101 to 46-1,111, including the secretary, the assessor, and the treasurer to be paid out of the treasury of the district. The board may also employ a chief engineer, an attorney, and such other agents, assistants, and employees as may be necessary and provide for their compensation.
Source
Laws 1895, c. 70, § 26, p. 288;
Laws 1897, c. 86, § 7, p. 365;
R.S.1913, § 3484;
C.S.1922, § 2884;
C.S.1929, § 46-129;
R.S.1943, § 46-154;
Laws 1951, c. 149, § 1, p. 597;
Laws 1961, c. 226, § 1, p. 670;
Laws 1979, LB 282, § 1;
Laws 1981, LB 204, § 75;
Laws 2000, LB 901, § 2.
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-155 - Director or officer; interest in contract prohibited; accepting gratuity or bribe; penalty; forfeiture of office.

46-155.
Director or officer; interest in contract prohibited; accepting gratuity or bribe; penalty; forfeiture of office.
No director or any officer named in sections 46-101 to 46-1,111 shall in any manner be interested, directly or indirectly, in any contract awarded or to be awarded by the board, or in the profits to be derived therefrom, nor shall receive any bonds, gratuity or bribe. For any violation of this provision, such officer shall be guilty of a Class IV felony, and conviction thereof shall work a forfeiture of his office.
Source
Laws 1895, c. 70, § 27, p. 288;
R.S.1913, § 3485;
C.S.1922, § 2885;
C.S.1929, § 46-130;
R.S.1943, § 46-155;
Laws 1977, LB 40, § 255.
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-157 - Apportionment of water; duty of water commissioners.

46-157.
Apportionment of water; duty of water commissioners.
In case the volume of water in any stream or river shall not be sufficient to supply the continual wants of the entire country through which it passes, and susceptible of irrigation therefrom, then it shall be the duty of the water commissioners, constituted as hereinafter provided, to apportion in a just and equitable proportion, a certain amount of such water upon certain or alternate weekly days to different localities as they may, in their judgment, think best for the interest of all parties concerned, and with due regard to the legal and equitable rights of all. The water commissioners shall consist of the chairman of the board of directors of each of the districts affected.
Source
Laws 1895, c. 70, § 30, p. 290;
R.S.1913, § 3488;
C.S.1922, § 2888;
C.S.1929, § 46-133;
R.S.1943, § 46-157.
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-158 - High water; duty of board; automatic measuring devices; interchange of water.

46-158.
High water; duty of board; automatic measuring devices; interchange of water.
It shall be the duty of the board of directors to keep the water flowing through the ditches and canals under its control to the full capacity of such ditches and canals in times of high water when the same can be beneficially applied to the lands thereunder and does not interfere with the rights of other appropriators, except that upon the filing of a petition in the office of the board of directors of any irrigation district, signed by a majority of the landowners who are electors therein, requesting that rules and regulations be adopted by the board permitting and providing for any of the following specific orders or changes in the method of operating its canal, it shall become the duty of such board to immediately provide for the adoption and enforcement of the same, namely, (1) that an automatic measuring device be placed in or near the headgate or any main diverting gate of the main canal, in order that a continuous record shall be kept by such district of the amount of water received into the canal for the use of the lands in such district, (2) that automatic measuring devices be placed in the headgates or all main laterals and distributing laterals within the district from and by which water is diverted to tracts or units of twenty acres or more, for the purpose of determining at all times the amount of water going to or being received upon any and all such tracts of land, and that the person having charge of the canal shall keep a separate and correct record of the amount of water delivered through each of such headgates at all times and shall file the same in the office of the board of directors for public inspection, and (3) that a system be provided for the interchange of water from one tract of land to another at the option of the owner or lessee of any lands within such district at any time, and further provide that rules made by the board or the person having charge of such canals for delivering water in alternate sections of a canal or ditch shall not interfere with this right.
Source
Laws 1895, c. 70, § 31, p. 290;
Laws 1911, c. 163, § 1, p. 536;
R.S.1913, § 3489;
C.S.1922, § 2889;
C.S.1929, § 46-134;
R.S.1943, § 46-158;
Laws 1987, LB 140, § 1.
2023 Nebraska Revised Statutes › Chapter 46 - Irrigation and Regulation of Water › 46-159 - Prior acts not repealed; diversion of water without compensation prohibited.

46-159.
Prior acts not repealed; diversion of water without compensation prohibited.
None of the provisions of sections 46-101 to 46-1,111, shall be construed as repealing or in any way modifying the provisions of any other law relating to the subject of irrigation or water commissioners. Nothing in said sections contained shall be deemed to authorize any person or persons to divert the waters of any river, creek, stream, canal or ditch from its channel to the detriment of any person or persons having any interest in such river, creek, stream, canal or ditch, or the waters therein, unless previous compensation be ascertained and paid therefor under the laws of this state authorizing the taking of private property for public use.
Source
Laws 1895, c. 70, § 32, p. 290;
R.S.1913, § 3490;
C.S.1922, § 2890;
C.S.1929, § 46-135;
R.S.1943, § 46-159.