1. (1) In addition to the powers conferred on an irrigation district under Section 17B-1-103, an irrigation district may:

   1. (a) issue bonds as provided in and subject to Chapter 1, Part 11, Special District Bonds, to carry out the purposes of the district;
   2. (b) purchase stock of an irrigation, canal, or reservoir company;
   3. (c) enter upon any land in the district to make a survey and to locate and construct a canal and any necessary lateral;
   4. (d) convey water rights or other district property to the United States as partial or full consideration under a contract with the United States;
   5. (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;
   6. (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;
   7. (g) acquire water from inside or outside the state;

   8. (h) subject to Subsection (2), lease, rent, or sell water not needed by the owners of land within the district:

      1. (i) to a municipality, corporation, association, or individual inside or outside the district;
      2. (ii) for irrigation or any other beneficial use; and
      3. (iii) at a price and on terms that the board considers appropriate; and
   9. (i) repair a break in a reservoir or canal or remedy any other district disaster.

2. (2)

   1. (a) The term of a lease or rental agreement under Subsection (1)(h) may not exceed five years.
   2. (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. (3) Notwithstanding Subsection 17B-1-103(2)(g), an irrigation district may not levy a property tax.

Amended by Chapter 15, 2023 General Session