Section 48-3114 - Determination of tax rate; fiscal yearA. The board of supervisors of each county in which taxable lands of an irrigation district are situated shall add to the amount certified by the board of directors of the district as the total amount necessary to be raised by taxation for any fiscal year an additional amount equal to fifteen per cent of the gross amount so certified and, based upon the total so ascertained, shall fix and determine the rate per acre at which each acre of taxable lands of the district shall be taxed in the county for district purposes. The total of each assessment shall be computed at the acreage amount so fixed and extended upon the rolls by the officers authorized by law to compute and extend general county taxes thereon. The amount shall be assessed to the same person to whom the county taxes are assessed, and the board shall levy the taxes so assessed in the same manner and at the same time as the levy of general county taxes. When so levied the district taxes shall become a lien upon the real estate taxed which shall be in force and effect until the taxes and all penalties and interest thereon are paid.B. The board of directors shall designate the fiscal year of the district and notify the board of supervisors of the designation.C. When a tax levied and assessed to meet an existing obligation is in force, uncollected and unexpended, a reassessment or second levy for the same purpose shall not be made, whether or not the obligation is changed in form.