1. A. The board of directors shall prepare a list of the landowners within the defined boundaries of the watershed district in each county involved showing the number of acres subject to assessment and deliver it to the county assessor of the county involved. The assessor shall indicate the information on the tax rolls.
2. B. The county assessor shall compute the assessment due the district from each landowner in accordance with the rate fixed by the board of supervisors and the value of the real property indicated on the tax roll. The computation shall be made on the regular tax bills in the manner as may be directed by regulation of the property tax division of the taxation and revenue department.

History: 1953 Comp., § 45-5-35, enacted by Laws 1957, ch. 210, § 17; 1977, ch. 249, § 28; 2003, ch. 228, § 9; 2026, ch. 26, § 6.

ANNOTATIONS

The 2026 amendment, effective May 20, 2026, substituted the board of supervisors of a soil and water conservation district for the board of directors of a watershed district in a provision related to the responsibility of fixing the tax rate; in Subsection B, after "the rate fixed by the board of," changed "directors" to "supervisors".

The 2003 amendment, effective June 20, 2003, in Subsection A, inserted "within the defined boundaries of the watershed district" following "of the landowners" and deleted "or counties" following "of the county".

Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Irrigation § 70.

94 C.J.S. Waters § 334.