Section 85-7-2048 - Resolution authorizing special taxes or assessments(1) If the board of commissioners finds that a protest is made by the owners of irrigable acres to be assessed for not more than 50% of the costs of improvements to be financed with the bonds, the board of commissioners following the public hearing described in 85-7-2046 may adopt a resolution approving the levy of a special tax or assessment to repay the bonds in accordance with the resolution of intention that was introduced and passed by the board.(2) The board may issue bonds to pay or reimburse the costs of the improvements when: (a) sufficient protests have not been delivered to the secretary within the protest period pursuant to 85-7-2045;(b) protests have been found by the board to be insufficient or have been overruled;(c) conditions for proceeding with the improvements have been or will be satisfied to the satisfaction of the board of commissioners; and(d) the requirements of 85-7-2014 and 85-7-2015 are satisfied.Added by Laws 2021, Ch. 495,Sec. 7, eff. 5/12/2021.