Section 17B-2a-503 - Additional irrigation district powers - No authority to levy property tax(1) In addition to the powers conferred on an irrigation district under Section 17B-1-103, an irrigation district may: (a) issue bonds as provided in and subject to Chapter 1, Part 11, Special District Bonds, to carry out the purposes of the district;(b) purchase stock of an irrigation, canal, or reservoir company;(c) enter upon any land in the district to make a survey and to locate and construct a canal and any necessary lateral;(d) convey water rights or other district property to the United States as partial or full consideration under a contract with the United States;(e) pursuant to a contract with the United States, lease or rent water to private land, an entryman, or a municipality in the neighborhood of the district;(f) if authorized under a contract with the United States, collect money on behalf of the United States in connection with a federal reclamation project and assume the incident duties and liabilities;(g) acquire water from inside or outside the state;(h) subject to Subsection (2), lease, rent, or sell water not needed by the owners of land within the district:(i) to a municipality, corporation, association, or individual inside or outside the district;(ii) for irrigation or any other beneficial use; and(iii) at a price and on terms that the board considers appropriate; and(i) repair a break in a reservoir or canal or remedy any other district disaster.(2)(a) The term of a lease or rental agreement under Subsection (1)(h) may not exceed five years.(b) A vested or prescriptive right to the use of water may not attach to the land because of a lease or rental of water under Subsection (1)(h).(3) Notwithstanding Subsection 17B-1-103(2)(g), an irrigation district may not levy a property tax.Amended by Chapter 15, 2023 General Session ,§ 180, eff. 2/27/2023.Enacted by Chapter 329, 2007 General Session.