Section 48-3228 - Refunding of warrants and other indebtedness of districtA. In addition to the power to issue refunding bonds for refunding bonded indebtedness of an irrigation district, the board of directors may also issue refunding bonds to refund district warrants, judgments, liens or other existing lawful indebtedness of the district.B. Bonds issued under the provisions of this section may be made a part of the refunding bond issue under the provisions of this article or may be a separate issue as the board of directors may determine.C. Bonds issued under this section shall be of equal priority and enforceability. The issuance of bonds under this section shall be governed by this article so far as applicable and not in conflict with the purposes of this section. The provisions of article 10 of this chapter relating to adoption of plans, surveys and maps and the submission, approval and hearing by the state certification board concerning the issuance of construction or original bonds shall not apply to bonds issued under this article.D. This section shall be liberally construed, and compliance with its provisions which does not adversely affect substantial rights of the owners of land within the district shall be deemed sufficient, and any error, omission or irregularity not adversely affecting such substantial rights shall be disregarded. The board of directors may, in all matters relating to the issuance of bonds under this article, make all necessary provisions, rules and regulations, take any and all steps necessary to effectuate the purpose of this article, and do any and all things necessary and proper for the issuance, effectuation, validity, sale, delivery and payment of the bonds and the principal and interest thereof.