85-7-2134. Levy of taxes and assessments by county commissioners. If for any reason a levy of taxes or assessments shall not be made for any irrigation district in any year by the board of commissioners of such district within the time provided by 85-7-2104, the board of county commissioners of the county in which such district is situated shall, not later than the second Monday in August, ascertain the total amount to be raised for all purposes of said district, make the levy which should have been made by board of commissioners of such district, and furnish the county clerk of such county with a list of the lands and the amount of taxes or assessments as provided in 85-7-2136, and such levy so made shall have the same force and effect as though made by the board of commissioners of such district. This section shall apply only to irrigation districts having a bonded indebtedness and actually in possession of a dependable water supply system and furnishing substantial amounts of water to bona fide users.

     History: En. Sec. 1, Ch. 89, L. 1931; re-en. Sec. 7240.1, R.C.M. 1935; R.C.M. 1947, 89-1813.