Section 48-3473 - Estimate of expenses; levy and collection of taxesA. On or before July 1 each year the board of trustees shall estimate the amount of money necessary to be raised by taxation to defray district expenses including assessments and charges to irrigation projects, if any have been assessed, up to the time when funds will be available from the next tax levy. The estimate shall take into account any deficit or surplus from the preceding year or years.B. The board shall certify the estimate to the board of supervisors and the board shall annually, at the time county taxes are levied, levy a tax sufficient to raise the amount of the estimate, plus not less than fifteen per cent for anticipated delinquencies. District taxes shall be assessed and levied only on lands within the district and shall be apportioned among the several parcels of land on an acreage basis. If the board of trustees of a district fails to certify the estimate to the board of supervisors, the board of supervisors shall make a levy for the amount of the estimate certified the preceding year, plus fifteen per cent for delinquencies. Except as otherwise provided in this chapter, the taxes shall be assessed, levied and collected in the same manner as county taxes.C. In order to entitle any parcel of land to water service, district taxes against such parcel may be paid to the treasurer separately from other taxes, and the county treasurer shall issue receipts therefor when so paid in such form that the receipt may be presented to the authorized representative of the district and recognized as authority to make delivery of water to such parcel of land. If the district taxes against any parcel of land are not paid separately, the county treasurer shall not omit the collection thereof at the time payment is made of other taxes for the same period against such parcel of land.