Section 48-3151 - Authority to levy district assessments; contents of resolution; terms as to delinquenciesA. In addition to authorized taxes, the board of directors may, at a regular or special meeting, notice of which shall be given for at least ten days previous by posting in three public places within the district, by resolution adopted by a two-thirds vote of the board and entered upon the records of the district, levy an assessment for the purpose of paying or refunding district indebtedness, repairing, improving, extending, maintaining and operating existing irrigation works, installing new works or systems or meeting emergencies.B. The assessment may by the resolution be made payable wholly or in installments extending over such period of time and in such amounts as the board of directors deems advisable. The resolution shall state the purpose or purposes for which the levy is made, the aggregate amount of the levy of the assessment and the amount of the levy of the assessment per acre, which shall be equal upon each acre subject to district taxation, the method, times and manner of payment and collection of the assessment, and if the assessment is payable in installments, the amounts and due dates thereof.C. The board of directors shall also by the resolution prescribe the rate or amount of penalty attaching for failure to pay the assessment or any installment of the levy of the assessment when the assessment becomes due, and the interest it shall bear from such date. The penalty and interest shall not exceed the rate or amount provided by laws then in force relating to general county property taxes. The board of directors may provide by the resolution that failure to pay any installment of any assessment may, at the option of the board, cause the whole amount thereof to become immediately due and payable.