A.R.S. tit. 48 ch. 18 — Arizona Revised Statutes Title 48 Chapter 18 — Drainage And Flood Protection Districts

48-2601. Definition of same general system of works In this chapter, unless the context otherwise requires, "same general system of works" means any system of drainage works, of whatever character, combination or construction and by whatever means operated, consisting of one or more connected or disconnected parts or portions, and having one or more outlets or other means of disposing of the water collected or controlled by the works. 48-2602. Organization of district When five or more holders of title or evidence of title to agricultural lands which are susceptible of drainage by the same general system of works desire to provide for the drainage of such lands, they may propose the organization of a drainage district under the provisions of this chapter. When organized, the district shall have the powers, rights and duties conferred by law upon such drainage districts. 48-2603. Petition for organization; notice; bond A. In order to propose the organization of a drainage district, a petition shall be presented to the board of supervisors of the county in which the lands within the proposed district, or the greater portion thereof, are located, signed by the required number of holders of title or evidence of title to the lands within the proposed district. B. The petition shall set forth and particularly describe the proposed boundaries of the district and shall pray that the lands therein be organized as a drainage district under the provisions of this chapter. The petitioners shall accompany the petition with a good and sufficient bond to be approved by the board of supervisors in the amount of the probable cost necessary to be incurred by the board of supervisors in organizing the district, conditioned that the obligors will pay all costs if the organization is not effected. C. The petition shall be presented at a regular or special meeting of the board of supervisors. If the board of supervisors determines that the organization of the drainage district is necessary and feasible, the board shall enter an order fixing a time and place for hearing the petition and directing that the petition, together with a notice of the hearing, be published for not less than six weeks in a newspaper published in the county, or if any portion of the proposed district lies within another county or counties, that the petition and notice be likewise published in a newspaper published in each of such counties. When more than one newspaper is published in any such county, the order shall require publication to be made in a newspaper which in the judgment of the board will reach the greatest number of persons residing within the boundaries of the proposed district. 48-2604. Qualifications of petitioners A. The equalized assessment roll of the county adopted next preceding presentation of the petition for organization of the drainage district shall be sufficient evidence of title for the purposes of this chapter, but no person who has received or acquired title to land within the proposed district for the purpose of enabling the person to join in the petition or to become an elector of the district, shall be allowed to sign the petition or to vote at any election to be held in the district. B. The illegal signing of a petition shall not invalidate the petition when a sufficient number of other legal petitioners join in signing the petition. 48-2605. Hearing on petition A. At the time and place fixed for the hearing, or at the time and place to which the board of supervisors adjourns the hearing from time to time, not exceeding four weeks in all, and on the final hearing, the board shall make such changes in the proposed boundaries as deemed advisable, and shall define and establish the boundaries. The board shall not modify the boundaries in a manner that excludes from the proposed district any territory which is susceptible of drainage by the same general system of works applicable to the other lands in the proposed district, nor shall any lands which will not, in the judgment of the board, be benefited generally or specially by drainage by means of the system of works be included within the proposed district. B. Any person whose lands are susceptible of drainage by the same general system of works may, upon application, in the discretion of the board, have his lands included within the proposed district. C. Upon the hearing of the petition the board of supervisors shall determine whether or not the petition complies with the requirements of sections 48-2601 through 48-2604, and for that purpose shall hear all competent and relevant evidence and testimony offered in support or in opposition thereto. All decisions and determinations made at the hearing shall be entered upon the minutes of the board of supervisors. The minutes shall set forth and particularly describe the boundaries of the district as determined by the board of supervisors and the boundaries so determined and set forth in the minutes shall not be brought into question or set aside by any court except by appeal in the manner provided in section 48-2606. 48-2606. Appeal from order of board of supervisors A. Any person interested who is a party to the record may appeal to the superior court in the county in which the petition is heard from the order of the board of supervisors provided for in section 48-2605, but if more than one appeal is taken they shall be consolidated for trial. The appeal shall be taken within thirty days after entry of the order upon the minutes of the board of supervisors. B. The appeal shall be taken and heard in the same manner as appeals from justice courts to the superior court in civil actions, except as otherwise provided by this section. C. Upon the appeal the superior court shall make and enter its judgment affirming, modifying or reversing the order appealed from. Within ten days thereafter the superior court shall transmit a certified copy of the judgment to the board of supervisors and if the order of the board has been modified or reversed, the judgment of the superior court shall direct the board to enter the order as modified or the fact of reversal. The judgment and order shall be filed by the clerk of the board of supervisors, and at the first regular meeting of the board thereafter, it shall cause to be entered in its minutes the judgment and order as directed by the superior court. D. The appeal from the order shall be heard and determined within thirty days from the date of filing of the notice of appeal. 48-2607. District divisions; number of directors; exception A. When the boundaries of the proposed district are defined and established, the board of supervisors shall make an order dividing the district into three or five divisions as nearly equal in size as practicable, which shall be numbered consecutively. One director, who shall be an elector and a resident freeholder of the division, shall be elected as provided in this article by each division. B. When requested in the petition, three directors, who shall be resident electors and freeholders of the district, shall be elected at large by the qualified electors of the district. C. This section does not apply in the case of a flood protection district as provided by section 48-2816. 48-2608. Election upon question of organization; notice A. Upon entry of the order of the board of supervisors, it shall give notice of an election to be held in the proposed district for the purpose of determining whether or not the district shall be organized under the provisions of this chapter. The notice shall designate a name for the proposed district and describe the boundaries thereof, and shall set forth the boundaries of the precincts established therein, when there is more than one, together with the designation of the polling place and a board of election for each precinct. B. The notice shall be published for at least two weeks previous to the election in a newspaper published within the county in which the petition for organization of the proposed district was presented. If any portion of the proposed district is within another county or counties, the notice shall be published for the same length of time in a newspaper published in each of the other counties. 48-2609. Qualifications of electors; exception A person is not entitled to vote at any election held under this chapter unless the person has all the qualifications required of electors for state officers under the general election laws and is the owner of real property located within the boundaries of the district on which taxes have been paid as shown by the county tax roll next preceding the date of the election. This section does not apply in the case of a flood protection district as provided by section 48-2816. 48-2610. Ballots; manner of voting A. The ballots to be used at the organizational election shall contain the words, "drainage district - -yes" and "drainage district - -no". The ballots shall contain the names of one or more persons, according to the divisions of the proposed district as prayed for in the petition and ordered by the board of supervisors, to be voted for as directors. B. The election shall be conducted as nearly as practicable in accordance with the general election laws of the state, but no particular form of ballot shall be required. 48-2611. Canvass of votes; declaration of results The board of supervisors shall, on the first Monday succeeding the election, if then in session, or at its next succeeding regular or special session, canvass the votes cast. If upon the canvass it appears that a majority of all votes cast is "drainage district - -yes", the board shall, by an order entered in its minutes, declare the lands organized as a drainage district under the name theretofore designated, and shall declare the persons receiving the highest number of votes for directors to be elected to office. 48-2612. Completion of district organization; organization of another district including lands of district A. The board shall cause a copy of the order, duly certified, to be immediately filed in the office of the county recorder of any county in which a portion of the lands included within the district is located, and immediately forward a copy thereof to the clerk of the board of supervisors of each such county. From and after the filing of the order the organization of the district shall be complete. B. The board of supervisors of any county in which a portion of the lands included within the district is located shall not, after the date of the organization of the district, allow another district to be formed which includes any portion of such lands without consent of the board of directors of the district in which they are located. 48-2613. Contest of election or organization; appeal A. The election or organization may be contested by any person owning property within the proposed district subject to assessment for purposes of the district within twenty days after canvass of the votes and declaration of the result by the board of supervisors. The directors elected shall be made parties defendant. B. The contest shall be brought in the superior court of the county where the petition for organization is filed, and if more than one contest is pending, they shall be consolidated for trial. The court shall try the contest without delay and shall determine whether the election was fairly conducted and in substantial compliance with the requirements of this article, and enter judgment accordingly. C. Either party to the record may appeal to the supreme court within thirty days after entry of judgment. The appeal shall be heard and determined by the supreme court within sixty days from the time of filing the notice of appeal. 48-2614. Qualification of initial directors; term of office The directors elected at the organizational election shall immediately enter upon their duties as such, upon qualifying in the manner provided in this chapter. The directors shall hold office until their successors are elected and qualified. 48-2615. Organization of initial board of directors; secretary A. The directors of a district organized under the provisions of this chapter, on the first Tuesday after their election and after they have qualified, shall meet and classify themselves by lot into two classes as nearly equal in number as possible. The term of office of the class having the greater number shall expire at the next regular October election provided for in this chapter, and the term of office for the class having the lesser number shall terminate at the second general October election thereafter. B. After classifying themselves, the directors shall organize as a board, shall elect a president from their number, and appoint a secretary who shall hold office during the pleasure of the board. The salary of the secretary, and the amount of the bond to be given by him for the faithful performance of his duties, shall be fixed by the board of directors. 48-2631. Change of boundaries of divisions The board of directors, when it deems it advisable for the best interest of the district and convenience of the electors thereof, may at any time, but not less than sixty days before an election to be held in the district, change the boundaries of the divisions and election precincts of the district, but the changes shall be designed to retain each division as nearly equal in area and population as practicable. Such change of boundaries of the divisions shall be entered on the minutes of the board. 48-2632. Change of boundaries of district; effect A. The boundaries of a drainage district may be changed in the manner prescribed by this article, but such change of boundaries of the district shall not impair or affect its organization, or its rights in or to property, or any of its rights or privileges of whatever kind or nature, nor shall it affect, impair or discharge any contract, obligation, lien or charge for or upon which it was or might become liable or chargeable had a change of its boundaries not been made. B. Lands to be acquired by the state pursuant to the provisions of title 37, chapter 2, article 14, may, subject to the provisions of this section, be excluded from the district by action of the district's board of directors in the manner provided for exclusion of lands from irrigation districts as provided by sections 48-2950 through 48-2952. 48-2633. Petition for change of boundaries; costs A. The holder or holders of title or evidence of title representing one half or more of any body of lands adjacent and contiguous to the boundary of a drainage district which together constitute one parcel of land, may file with the board of directors of the district a written petition praying that the boundaries of the district be changed to include such contiguous lands. The petition shall describe the boundaries of the parcel of land, and also describe the boundaries of the several parcels owned by the petitioners, if petitioners are the owners, respectively, of distinct parcels, but the description need not be more particular than is required for lands entered by the county assessor in the assessment book. The petition shall contain the assent of the petitioners to the inclusion within the district of the parcels of land described in the petition, and of which the petitioners allege they are, respectively, the owners. The petition shall be acknowledged in the same manner as conveyances of land are required to be acknowledged. B. The petitioners shall advance to the secretary of the board such amount necessary to pay the estimated costs arising from or incident to the petition. 48-2634. Personal representatives as petitioners A guardian, executor or administrator of an estate who has been appointed under the laws of this state, and who, as such guardian, executor or administrator, is entitled to the possession of the land belonging to the estate which he represents, upon being authorized by the court of appointment, may sign and acknowledge the petition for inclusion of the lands, and may show cause why the boundaries of the district should be changed. 48-2635. Notice of petition and hearing A. The secretary of the board of directors shall cause notice of filing of the petition to be given and published in the same manner and for the same time that notice of elections for the issuance of bonds is required to be published under this chapter. B. The notice shall set forth the filing of the petition and the names of petitioners, a description of the lands mentioned in the petition, and the prayer of the petition. The notice shall inform all persons interested in, or who may be affected by the change of boundaries of the district, to appear at the office of the board at the time stated in the notice and show cause in writing why the change in the boundaries of the district as proposed in the petition should not be made. The time to be specified in the notice for showing cause shall be the next regular meeting of the board after expiration of the time required for publication of the notice. 48-2636. Hearing on petition for inclusion of lands; order changing boundaries when petition unopposed; effect of failure to protest A. The board of directors, at the time and place set forth in the notice required by section 48-2635, or at such other time or times to which the hearing of the petition is adjourned, shall hear the petition and all objections thereto presented in writing by any person showing cause why the proposed change of boundaries of the district should not be made. B. The board of directors shall require, as a condition precedent to granting the petition, that the petitioners severally pay to the district such respective amounts, as nearly as can be estimated by the board, as the petitioners or their grantors would have been required to pay to the district as assessments had the lands been included in the district at the time it was originally formed. C. If the board of directors deems it for the best interest of the district that the boundaries be changed, and if no person interested in the district or the proposed change of its boundaries shows cause in writing why the proposed change should not be made, or if he, having shown cause, withdraws his objection, the board may order that the boundaries of the district be changed to include the lands mentioned in the petition or any part thereof. D. The order shall describe the boundaries as changed, and shall describe the entire boundaries of the district as changed, and for that purpose the board may cause a survey to be made of such portions of the boundary as deemed necessary. E. Failure by any person interested in the district or in the proposed change of its boundaries to show cause in writing shall be deemed as assent on his part to a change of the boundaries of the district as prayed for in the petition or to such change in boundaries as will include any part of the lands set forth in the petition. Filing of the petition with the board shall be deemed an assent on the part of each and all of the petitioners to the change of the boundaries which will include the whole or any part of the lands described in the petition. 48-2637. Order for election upon opposed petition; notice and conduct of election; ballots A. If any person in the district interested in the proposed change of the boundary of the district shows cause why the boundary should not be changed, and does not withdraw the objection, and if the board of directors deems it for the best interest of the district that the boundaries of the district be changed to include the lands described in the petition, or some part thereof, the board shall adopt a resolution to that effect. The resolution shall describe the exterior boundaries of the lands which in the opinion of the board should be included within the boundaries of the district when changed. B. Upon adoption of such resolution the board shall order that an election be held within the district to determine whether the boundaries of the district shall be changed as proposed in the resolution, shall fix the time at which the election shall be held, and cause notice thereof to be given and published. The notice shall be published, and the election held and conducted, the returns thereof made and canvassed, the result of the election declared, and all things pertaining thereto conducted in the manner prescribed by article 7 of this chapter for conducting special elections upon the issuance of district bonds. C. The ballots cast at the election shall contain the words, "for change of boundary," and "against change of boundary." D. The notice of election shall describe the proposed change in the boundaries in such manner that the change of boundary can be readily traced. 48-2638. Results of election; order changing boundaries If at the election a majority of the votes cast is against the change of the boundaries of the district the board shall order that the petition be denied, and shall proceed no further in the premises. If a majority of the votes cast is in favor of the change in the boundaries of the district, the board shall thereupon order that the boundaries be changed in accordance with the resolution adopted by the board. The order shall describe the entire boundaries of the district, as changed, and for that purpose the board may cause a survey of such portions thereof to be made as the board deems necessary. 48-2639. Recording order for change of boundaries; effect of inclusion of lands A copy of the order of the board of directors ordering the change of the boundaries of the district, certified by the president and secretary of the board, shall be recorded in the office of the county recorder of each county within which any of the lands of the district are located, and thereupon the lands located within the boundaries of the district as changed shall constitute the drainage district to the same extent as if the lands included by the order had been included therein at the original organization of the district. 48-2640. Entry of petition in board minutes; effect Upon recording the order as provided in section 48-2639, the secretary shall record in the minutes of the board the petition for inclusion of lands, and thereafter the minutes or a certified copy thereof shall be admissible in evidence with the same effect as the petition. 48-2641. Dissolution of district A. The board of directors of the district, or any landowner whose land is included within the boundaries of the district, may file with the board of supervisors of the county in which the lands included within the boundaries of the district, or the major portion thereof, are located, a verified petition for dissolution of the district, showing: 1. The date of organization of the district. 2. That all indebtedness of the district has been paid, and that there remains outstanding no unpaid warrants, bonds or other obligations of the district. 3. The amount of money of the district remaining undisposed of in the district treasury. B. The petition shall also set forth any of the following: 1. That all lands of the district are being adequately drained by works constructed by the district, or other persons or organizations, and the works are being operated and maintained by persons or organizations other than the district. 2. That all or substantially all of the lands of the district, since its organization, have been included in an irrigation district vested with the power of drainage. 3. That satisfactory provision for drainage of all lands of the district has been made, and that the continuance of the drainage district is no longer required. C. Upon filing of the petition the board of supervisors shall fix a date for hearing the petition, and the clerk of the board of supervisors shall give notice of the hearing by publication for three weeks in a newspaper published and circulated in each county in which any of the lands within the district are located. The date of the first publication of the notice shall not be less than twenty-one days before the date of the hearing. D. All persons desiring to oppose dissolution of the district may file written objections thereto at or before the time of the hearing. E. The board of supervisors shall hear the evidence offered in support of the petition and in opposition thereto. If the board finds the petition complies with the requirements of this section, and finds that the allegations thereof are sustained by the evidence, the board shall enter upon its records an order declaring the district dissolved. If the board finds that the petition does not comply with this section, or that any of the necessary allegations thereof are not sustained by the evidence, the board shall dismiss the petition. If an order of dissolution is entered it shall terminate all the legal powers and functions of the district. F. Any funds remaining in the district treasury upon dissolution shall be disposed of either by being paid over to a drainage district or irrigation district with power of drainage that has been formed to replace such drainage district, or paid back pro rata to the taxpayers who paid in such funds, as is provided by the order of dissolution. 48-2661. Organization of board of directors; term; district office A. On the third Tuesday in October following a regular district election, the directors elected at the regular October election and whose terms have not then expired shall meet and organize the board, elect a president and appoint a secretary who shall hold office during the pleasure of the board. B. The term of office of directors, except those who have drawn an initial shorter term as provided in section 48-2615, shall be four years. C. The office of the board of directors of the district may be established by the board at the county seat or at some other convenient place within the district. After the office is established it shall not be changed without giving notice thereof by posting in three public places in the district and by publishing a similar notice for at least one week in a newspaper of general circulation published in the county where the district is organized. 48-2662. Compensation of directors The compensation of members of the board of directors shall be determined by the board, but shall not exceed thirty dollars per day for each day's attendance at meetings of the board, and actual and necessary expenses while engaged in official business under order of the board. 48-2663. Meetings of board of directors; minutes A. The board of directors shall hold a regular meeting in its office on the first Tuesday in March, June, September and December, and such special meetings as required for the proper transaction of business. B. All special meetings shall be called by a majority of the board by an order entered in the minutes specifying the business to be transacted. Three days notice to any member not joining in the order shall be given by the secretary, and only the business specified in the order shall be transacted at the special meeting. C. All meetings of the board shall be public and a majority of the members shall constitute a quorum for the transaction of business. D. Minutes of all proceedings of the board shall be kept by the secretary, and all records of the board shall be open to public inspection during business hours. 48-2664. Powers of board of directors A. The board shall: 1. Manage and conduct the business and affairs of the district. 2. Make and execute all necessary contracts. 3. Adopt a seal for the district to be used in the attestation of instruments. 4. Provide for the payment from the proper funds of all debts and just claims against the district. 5. Employ and appoint when necessary engineers to survey, plan, locate and estimate the cost of the works necessary for drainage, and the land required for rights of way, including drains, canals, sluices, water-gates, pumps and pumping plants, embankments and material for construction. 6. Construct, maintain, operate and keep in repair all works necessary for drainage purposes. B. The board, its agents and employees may enter upon any land to make surveys and may locate necessary drainage works and lines for any canals, sluices, water-gates, sites and embankments, and the necessary branches thereof on any land which is deemed suitable for such location. C. The board may also acquire, hold and possess, either by donation, purchase or condemnation, any land or other property necessary for the construction, use, maintenance, repair and improvement, including extensions, of any works required for drainage purposes. D. The board may adopt equitable by-laws, rules and regulations and perform all acts necessary to carry out the purposes of this chapter. 48-2665. Plan for construction of works; notice; bids; award of contract; bond A. The board of directors shall adopt a plan for the construction of the works authorized by section 48-2664. B. The board shall give notice by publication thereof for not less than fifteen days in a newspaper published in each of the counties in which lands within the district are located, and in such other newspapers as the board deems advisable, calling for bids for the construction of the works contemplated in such plan, or any portion thereof. If less than the whole work is advertised then the portion so advertised shall be particularly described in the notice. The notice shall set forth that plans and specifications can be seen at the office of the board, that the board will receive bids for such work, and that the contract will be let to the lowest responsible bidder and shall state the time and place for opening bids. Any person to whom a contract is awarded shall provide such bond or bonds as required under the provisions of title 34, chapter 2, article 2. C. The bids shall be opened in public at the time and place specified in the notice. As soon as convenient thereafter the board shall let the work in portions, or in whole, to the lowest responsible bidder, or it may reject any and all bids and readvertise for bids, or may proceed to construct the works under supervision of the board. D. Contracts for the purchase of materials shall be awarded to the lowest responsible bidder. Any person or persons to whom a contract is awarded shall provide a performance bond as required under provisions of title 34, chapter 2, article 2. The work shall be performed under the direction and to the satisfaction of the engineer and shall be approved by the board of directors. 48-2666. Construction of works across public or private property A. The board of directors may construct works necessary for drainage purposes across any stream of water, water-course, street, avenue, highway, railway, canal, ditch or flume which the route of the conduits or drains intersects or crosses in a manner so as to afford security for life and property, but the board shall restore them when so crossed or intersected to their former state as nearly as possible or in such manner as not to impair unnecessarily its usefulness. The operator of a railroad, or in case of a public highway the board of supervisors, shall cooperate with the board in forming intersections and crossings, and shall grant the privilege. B. If the operator of the railroad or the board of supervisors are the owners or controllers of the property, thing or franchise to be crossed, and if such owners or controllers and the board of directors cannot agree upon the amount to be paid therefor, or the points or the manner of the crossings or intersections, they shall be ascertained and determined in the manner provided for taking property by condemnation. C. The district shall have the use of and a right of way is expressly granted to it to locate, construct and maintain the works over, through and upon any of the lands which are the property of the state or any subdivision or institution thereof. 48-2667. Right of eminent domain Condemnation proceedings may be brought by the board of directors in the name of the district, and all laws of the state relating to the exercise of the right of eminent domain and the taking of private property for public purposes and obtaining immediate possession thereof shall apply to such proceedings. The use of the property which is condemned, taken or appropriated under the provisions of this chapter shall be a public use, subject to the regulation and control by the state in the manner provided by law. 48-2668. Title to property held by district; enforcement of property rights by board A. The legal title to all property acquired by the district under the provisions of this chapter, including all water collected in, controlled or handled by means of any drainage works constructed or acquired under the provisions of this chapter, shall immediately vest in the district and shall be held by the district in trust for the uses and purposes set forth in this chapter. B. The board of directors may hold, use, acquire, manage, occupy and possess the property as provided by this chapter. The board may take conveyances or other assurances for all property acquired under the provisions of this chapter in the name of the district for the purposes expressed by this chapter and institute and maintain any and all actions and proceedings necessary to carry out the provisions of this chapter, or to enforce, maintain, protect or preserve all rights, privileges and immunities created or granted by this chapter, or acquired in pursuance thereof. In all courts, actions or proceedings, the board may sue, appear and defend in person or by attorney in the name of the drainage district. 48-2681. Election of directors; qualification; vacancies A. In each district organized under this chapter an election shall be held on the first Wednesday in October of the calendar year next succeeding that in which the organization of the district is completed, and on the first Wednesday in October each second year thereafter, at which one or more directors for the district as provided in section 48-2607 shall be elected to fill the vacancy or vacancies occurring on the board by expiration of the term of office of one or more members of the board as provided in section 48-2615. The persons receiving the highest number of votes for the offices to be filled at the election shall be declared elected thereto. B. Within ten days after receiving their respective certificates of election, each of the persons elected shall qualify as a director by taking and subscribing the official oath and filing a bond as provided by this section. Each director shall execute an official bond in the amount of one thousand dollars, which shall be approved by the judge of the superior court in the county where the organization of the district was affected, and recorded in the office of the county recorder of such county. The official bond together with the official oath shall be filed with the secretary of the board of directors. Official bonds shall be in the form prescribed by law for official bonds of county officers. C. If a vacancy occurs on the board of directors, it shall be filled by appointment by the board of supervisors of the county in which the district is organized. A director so appointed shall qualify within ten days after receiving notice of his appointment in the same manner as provided for directors elected to the office, and shall hold office only until the next regular election for the district and until his successor is elected and qualified. 48-2682. Change in number of directors; petition The board of directors may, upon the presentation of a petition by a majority of the holders of title or evidence of title of the district, evidenced as provided in this chapter, order that on and after the next ensuing regular election for the district there shall be either three or five directors, as the board may order, and that they shall be elected by the district at large, or by divisions, as so petitioned and ordered. 48-2683. Notice of election; election officers; polling places A. Fifteen days before any election held under this article, the secretary of the board of directors shall cause notices to be posted in three public places in each election precinct of the time and place of holding the election, and shall post a similar notice in the office of the board, specifying the polling places of each precinct and the names of the members of the boards of election for each precinct. B. Prior to the time for posting the notices, the board of directors shall appoint for each precinct from the electors thereof one inspector, one judge and one clerk, who shall constitute a board of election for the precinct. If the board fails to appoint a board of election, or if the persons appointed, or any of them, do not attend at the opening of the polls on the morning of election, the electors of the precinct present at that hour may appoint the election board or fill the places of the absent members thereof. C. The board of directors shall in its order appointing the board of election designate the place in each precinct where the election shall be held. 48-2684. Duties of election officers; time of election; form of ballots A. The inspector shall be chairman of the election board and may administer all oaths required during the election, and appoint judges and clerks if, during the election any judge or clerk fails to act. Any member of the board of election or any clerk thereof may administer and certify oaths required to be administered during the election. B. The board of election for each precinct may, before opening the polls, appoint two persons to act as clerks of the election. Before opening the polls each member of the board and each clerk shall take and subscribe an oath to perform faithfully the duties imposed upon them by law. Any elector of the precinct may administer and certify the oath. C. The polls shall be opened at nine o'clock in the morning and be kept open until four o'clock in the afternoon on the day of election, when they shall be closed. D. The provisions of the general election laws of the state prescribing the form of ballots to be used shall not apply to elections held under this article. 48-2685. Counting votes; election returns; recount A. When the board of election has counted the votes it shall make a certificate on each of the documents containing the poll list and tally lists, or attached thereto, designating the office and stating the number of votes received by the person who was a candidate for such office. The number of votes shall be written in figures and words. Each certificate shall be signed by the inspector, judge and clerk. One of the certificates with the poll list and one of the tally lists shall be retained by the inspector and preserved by him for at least six months. B. The ballots shall be strung on a string by the inspector during the counting thereof in the order in which they are entered upon the tally lists by the clerks. The ballots, together with the certificates, poll list and tally list, shall be sealed by the inspector in the presence of the judge and clerks, and endorsed "election returns (naming the precinct, if there is more than one precinct in the district) of election held in (name of district) drainage district the ______ day of _______, 19__" and directed to the secretary of the board of directors, and shall be immediately delivered by the inspector, or by some other responsible carrier designated by the inspector, to the secretary. C. The ballots shall be kept unopened for at least six months, but if any elector of the district, is of the opinion that the vote of any precinct has not been correctly counted, he may appear on the day appointed for the board of directors to open and canvass the returns, and demand a recount of the votes of the precinct in which it is claimed the vote was incorrectly counted. 48-2686. Applicability of general election laws The conduct of the election, including opening the polls, voting, closing the polls, counting the ballots and making the returns of the election shall, except as otherwise provided in this article, be as nearly as practicable in accordance with the general election laws of the state. 48-2687. Canvass of returns; declaration of result A. A poll list, tally list or certificate from an election held under the provisions of this article shall not be set aside or rejected for want of form if it can be satisfactorily understood. B. The board of directors shall meet at the district office on the first Monday after the election to canvass the returns. If at the time of meeting the returns from each precinct in the district in which the polls were opened have been received, the board of directors shall canvass the returns, or if all the returns have not been received, the canvass shall be postponed from day to day until the returns have been received, or until six postponements have been granted. The canvass shall be made in public by opening the returns and determining from the tally lists the vote of the district for each person voted for. The board of directors shall thereupon declare the result of the election. 48-2688. Statement of results of election; certificate of election A. The secretary of the board of directors shall, as soon as the result is declared, enter in the minutes of the board a statement of the result, which shall show: 1. The whole number of votes cast in the district, and in each precinct thereof, if there is more than one precinct. 2. The names of the persons voted for. 3. The office for which each person was voted for. 4. The number of votes cast in each precinct for each candidate. 5. The number of votes cast in each division for the office of director. B. The board of directors shall declare elected the persons receiving the highest number of votes returned for each office. The secretary shall immediately make out and deliver to each person elected a certificate of election, signed by the secretary and authenticated with the seal of the district. 48-2701. District treasurer The county treasurer of the county in which the district was organized shall be the custodian of all the funds of the district. For this purpose the county treasurers of other counties in which a portion of the district is located shall, not more than twice each year, upon the order of the board of directors, settle with the board and transmit to the treasurer of the county in which the district was organized all money in their possession belonging to the district. Such county treasurer shall receive and receipt for the money, and place it to the credit of the district. He shall be responsible upon his official bond for the safekeeping and disbursement, in the manner provided by this article, of all money of the district held by him. 48-2702. Annual estimate of expenditures by board of directors The board of directors shall, on or before the first meeting of the board of supervisors in July each year, furnish the board of supervisors and the county assessor of the county in which the district is located, or if the district is not entirely within a county, then as otherwise provided by this article, to the board of supervisors and county assessors of each county in which any portion of the district is located, a written estimate of the amount of money needed for the purposes of the district for the ensuing fiscal year. The amount shall be sufficient to pay the annual interest on the outstanding bonds, the estimated cost of repairs, the incidental expenses of the district, and, in any year in which any bonds fall due, the principal of the outstanding bonds as they mature. 48-2703. Apportionment of annual estimate among counties in which district is located If the district is located in more than one county, the total estimate as provided for in section 48-2702 shall be divided by the board of directors in proportion to the value of the real property included within the district in each county. The value shall be determined from the equalized values of the last assessment rolls of the counties. When the division of the estimate has been made the board shall furnish to the boards of supervisors and county assessors of the respective counties a written statement of that part of the estimate apportioned to that county. 48-2704. Computation of tax rate; levy A. The board of supervisors of each county in which a district or any part thereof is located shall annually, at the time of levying county taxes, levy a tax to be known as the "(name of district) drainage district tax" sufficient to raise the amount reported to the board in the estimate by the board of directors. B. If the board of directors fails, neglects or refuses for any reason to report an amount sufficient to provide for the interest and redemption of all bonds issued by the district, as shown by the judgment rendered in the action to determine the validity of the bonds of the district provided for in section 48-2752, excepting bonds that have been duly and legally destroyed or cancelled under the provisions of this chapter, the board of supervisors shall levy an amount sufficient to provide for the interest and redemption of the bonds. If the bonds have been refunded under the provisions of article 8 of this chapter, the tax shall be sufficient to provide for the interest and redemption of the refunding bonds. Recording the judgment rendered in the action provided for in section 48-2752 in the office of the county recorder shall be legal notice to the board of supervisors of the issuance of bonds as therein described, but shall not be the exclusive means of notice. C. The board of supervisors shall determine the rate of tax by deducting fifteen per cent for anticipated delinquencies from the total assessed value of the real property included within the district within the county as it appears on the assessment rolls of the county, and dividing the amount necessary to be raised under this section by the remainder of the total assessed value. 48-2705. Entry of tax on roll; collection of taxes and assessments The tax levied by the board of supervisors shall be computed and entered on the assessment roll by the county assessor. If the board of supervisors fails to levy the tax as provided in section 48-2704 the assessor shall do so. The tax, as well as the assessments provided for under the provisions of section 48-2709, shall be collected at the same time and in the same manner as other property taxes, and when collected shall be paid into the county treasury for the use of the district. 48-2706. Applicability of state tax laws; duties of county officers The laws of the state prescribing the manner of levying and collecting taxes and the duties of the several county officers with respect thereto, so far as applicable and not in conflict with the specific provisions of this article, shall apply to this article. County officers shall be liable upon their official bonds for the faithful discharge of the duties imposed upon them by this chapter. 48-2707. Payment of district taxes without paying other taxes A. When a parcel of land located in a drainage district is assessed for district taxes, the tax and each installment thereof may be paid separately and without at the same time paying other property taxes assessed against the same property. The county treasurer shall receive such payments of the tax and shall deliver to the person paying the tax a receipt therefor showing the name of the district, a description of sufficient certainty to identify the property assessed for the tax, the total amount of the tax, the amount paid and the name of the person paying the tax. B. This section shall not be construed to permit the payment of any other tax without at the same time paying the taxes levied against the same property for the district. 48-2708. Levy of special assessment; election; collection; disbursement A. The board of directors, when it deems it advisable, may call an election and submit to the qualified electors of the district the question of whether or not a special assessment shall be levied for the purpose of raising money to be applied to any of the purposes provided in this chapter. B. The election shall be called, held and the result thereof determined and declared in all respects in conformity with section 48-2751. The notice of the election shall specify the amount of money proposed to be raised and the purpose for which it is intended to be used. The ballots shall contain the words, "assessment - -yes" and "assessment - -no." If a majority of the votes cast is "assessment - -yes," the board shall proceed in the manner prescribed in this article for providing funds for the district by taxation. C. When collected the money shall be paid into the county treasury to the credit of the district, and may be used for the purposes specified in the notice of the special election. 48-2709. Levy of assessments for completion of drainage works; election A. If the money raised by the sale of bonds issued pursuant to this chapter is insufficient, or if the bonds are unavailable for completion of the plans for drainage and works adopted and additional bonds are not voted, the board of directors shall provide for the completion of the plans by the levy of assessments therefor, but such levy shall not be made except as provided by this section, and the question as to whether or not an assessment shall be made, levied and collected shall first be submitted to a vote of the electors of the district. B. Before the question is submitted the order of submission shall be entered in the minutes of the board of directors, stating the amount to be levied and the purpose thereof, and if submitted at an election shall in addition fix the day of election as prescribed by section 16-204, subsection B, paragraph 1, subdivision (d). C. Notice of the election shall be given by posting notices thereof in three public places in each election precinct in the district for at least fifteen days, and by publication of the notice in a newspaper published in the county in which the office of the board of directors is located for two successive weeks. The notice shall specify the time of holding the election and the amount of the assessment proposed to be levied. D. The election shall be held and the result declared in all respects as nearly as practicable in conformity with the provisions of article 4 of this chapter. No informalities in conducting the election shall invalidate it if the election has been otherwise fairly conducted. The ballots at the election shall contain the words, "assessment - -yes" and "assessment - -no." E. If a majority of the votes cast is "assessment - -yes," the board shall proceed in the same manner as nearly as practicable as prescribed by this article for raising funds for annual expenditures of the district. If a majority of the votes cast is "assessment - -no," the result of the election shall be declared and entered of record on the minutes of the board of directors. 48-2710. Liability of state for assessments against state lands included within district; effect of sale to private owner A. When a drainage district organized under this chapter includes within its boundaries, at the time of its organization, any lands granted or in any manner confirmed or transferred to the state under the provisions of the enabling act, approved June 20, 1910, and the title to the lands is, at the time of such organization, vested in the state, as long as the state continues to hold such land for the use and purposes for which it was granted, or otherwise, the state shall pay a proportionate part of all costs, charges, expenses, amounts of money, including payments of the principal and interest on bonds and other evidences of indebtedness of the district, and other costs and expenses of any kind, incurred or expended in the construction, acquisition, equipment, maintenance and operation of the drainage system and works of the district, as the number of acres of such state lands included within the district bears to the total number of acres of all the lands of the district. B. Claims for the amounts due from time to time shall be made by the board of directors for and in the name of the district against the state. The claims shall be verified by the secretary of the board, shall contain a brief description of the land upon which the claim is made and shall state in general terms the purposes for which the money due on the claim will be expended. The claim shall be filed with and audited by the department of administration, which shall present the claim to the governor, or other board or officer as provided by law for approving such claims, and if found correct the claim shall be allowed and ordered paid by the governor, or other board or officer. The department of administration shall thereupon draw a warrant, payable to the county treasurer of the county in which the office of the district is located, for the use and benefit of the district, in payment of the claim, and the state treasurer shall, upon presentation of the warrant, properly endorsed, pay it from the state general fund. C. If the state at any time subsequent to the formation of the district sells any of such land, all of the burdens, obligations, liabilities and liens existing against other lands in private ownership included within the district by reason of the organization of the district, or in any manner connected with, incident to or arising from or by reason of the existence of the district or any obligation thereof, shall forthwith, by operation of law, upon consummation of the sale, attach to, and thereafter continue to exist against and upon, the land to the same extent and with like force and effect as if such land had been in private ownership at the time of the organization of the district. 48-2711. Apportionment of funds There shall be a bond fund, a construction fund, a general fund, and a refunding fund. The treasurer of the district shall apportion all monies received into the fund corresponding with the purpose for which received. 48-2712. Disbursements; report by treasurer A. The treasurer shall pay out the money deposited with him for the credit of the districts only upon warrants of the board of directors, signed by the president and attested by the secretary. B. The treasurer shall report in writing at each regular meeting of the board of directors, and at such other times as required by the board, the amount of money in each of the funds, the amount of receipts since his last report and the amount paid out. The reports shall be verified and filed with the secretary of the board. 48-2713. Payment of claims No claim shall be paid by the treasurer until allowed by the board, and only upon a warrant signed by the president and countersigned by the secretary. 48-2714. Payment of interest coupons; redemption of unmatured bonds A. Upon presentation to the treasurer of matured interest coupons, he shall pay them from the bond fund. B. When the bond fund amounts to ten thousand dollars in excess of the amount sufficient to meet the matured interest coupons, the board of directors shall direct the district treasurer to pay such an amount of unmatured bonds of the district as the money in the bond fund will redeem, at the lowest value at which they are offered for liquidation, after advertising in the manner provided by section 48-2757 for sealed bids for the redemption of such bonds. The bids shall be opened by the board in open meeting at the time specified in the notice, and the lowest bid for the bonds shall be accepted, but no bond shall be redeemed at a rate above par. If the bids are equal, the lowest numbered bond shall have preference. C. If none of the holders of such bonds desire to have them redeemed, the money shall be invested by the treasurer under direction of the board of directors in bonds of the United States, of the state, of any school district of the state, or in the bonds of any other municipal corporation within the state. The bonds shall be kept in the bond fund and may be used to redeem district bonds when the holders thereof so request, either by exchanging them for bonds of the district or by converting them into cash and redeeming the bonds of the district. 48-2715. Disbursements from construction fund The cost and expense of purchasing and acquiring property and constructing the works and improvements provided by this chapter shall be paid from the construction fund. 48-2716. Annual financial report by board of directors The board of directors shall, on the first Tuesday in March each year, make and publish a verified statement of the financial condition of the district, showing particularly the receipts and disbursements of the preceding year, together with the source of such receipts and the purpose of the disbursements. Publication shall be made in at least one issue of a newspaper published in the county in which the office of the board of directors is located. 48-2717. Exemption from taxation of bonds and certain property of district The rights of way, ditches, drains, conduits, flumes, pipe-lines, dams, reservoirs, pumping-plants, water and other property of like character belonging to any drainage district, as well as the bonds or other evidences of indebtedness of the district, shall not be taxed for state, county or municipal purposes. 48-2718. Limit of indebtedness; exception The board of directors shall not incur any debt or liability whatever, either by issuing bonds or otherwise, in excess of the express provisions of this chapter, and any debt or liability incurred in excess of such express provisions shall be absolutely void, but for the purposes of organization, or for any of the purposes of this chapter, the board of directors may, before the collection of the first assessment, incur an indebtedness not exceeding in the aggregate two thousand dollars, and may cause warrants of the district to issue therefor bearing interest at seven per cent per annum. 48-2719. Reimbursement for county services Services provided by a county to a drainage district are subject to reimbursement pursuant to section 11-251.06. 48-2731. Petitioning for subdivision of district into forty-acre units upon organization The petitioners joining in a petition for the organization of a drainage district under this chapter may, if they elect, request that the land in the proposed drainage district when organized be subdivided into tracts of not less than forty acres each, as specified in the petition, to the end that the benefits to be derived by any such division by the construction of the proposed drainage works may be determined and the proportionate part of all district taxes and assessments levied and collected may be apportioned and charged against each such subdivision in the proportion that it is determined to be benefited as provided in this article, by the construction of the proposed drainage works. 48-2732. Proceeding on presentation of petition requesting subdivision; purpose of subdivision A. If the petitioners joining in a petition for the organization of a district request a subdivision of the lands as provided in section 48-2731, the board of supervisors shall, in their determination or order provided for in section 48-2605, also recite or refer to the fact that the subdivision is requested in the petition, and if the organization of the proposed drainage district is thereafter perfected, it shall be subject to the provisions of this article, but all proceedings relative to the organization of the district and all proceed