Section 48-3132 - Cash basis operationA. The board of directors of an irrigation district may elect to operate on a cash basis or on an assessment and tax levy basis, or on a combination of both.B. To provide funds for a cash operation, the board shall fix a minimum annual rate on each acre of land that has water rights in the district, which shall not be refunded and which, upon failure to pay, shall be a lien upon the land. A charge shall also be fixed by the board for all water required in excess of that provided in the minimum rate, to be paid to the district prior to delivery of the water. Any payments made for water in excess of that actually used will be refunded upon demand or may be applied to the following year's assessment.C. The board of directors of a district which operates on a cash basis shall appoint a treasurer who shall carry out the provisions of this section. Such treasurer shall give bond in an amount set by the board. The cost of such bond shall be paid by the district.D. The county treasurer shall be relieved of all responsibility for acting as ex officio treasurer of a district which operates on a cash basis under this section.