If a local board finds it fair and reasonable due to current district conditions, people can request special tax rates. To do this, they must submit a verified petition to the secretary. The petition should state that their land was irrigated by a different system before the district's water system was established, it has continued this way since, and they believe they should pay a reduced tax rate.

This law section requires a petition to ask the board to decide what percentage of the district's regular tax rates should apply to the specific land mentioned in the petition.

If you want to file a petition for a special tax rate, you need to pay a $10 fee upfront to cover costs like publishing a notice and other hearing expenses. After the hearing, if there's any money left over, it will be given back to you or split among the other petitioners based on the size of the area they included in their petitions.

This law requires the board to schedule a hearing for requests regarding special tax rates. If there are multiple requests, they will be considered together. The board must notify the public about the hearing through a local newspaper in the county where the district office is located.

This law outlines what must be included in a notice for a special taxation rate hearing. The notice should mention that petitions have requested certain land to be considered for a special tax rate, without needing to detail the land in the notice. It must include the names of the petitioners and specify when and where the hearing will take place.

This section explains that the board is responsible for organizing and conducting hearings where they evaluate the petitions. The board decides the order of the proceedings and listens to any relevant evidence presented, whether it's for or against the petition. They also have the option to pause and resume the hearing at different times if needed.

If a hearing determines that a piece of land has been irrigated and will not benefit from district operations enough to justify regular tax rates, the board must lower the tax rate on that land. This change must be documented officially in their records.

This law states that when creating an ordinance or resolution, officials must clearly describe the specific land or parcels that qualify for a special tax rate. It also requires setting the percentage of the regular tax rate that will apply to each parcel. The purpose is to ensure the taxes are fair and proportional to the benefits the land gets from the district's services.

This law requires that when land is determined to have a special tax rate, a certified copy of that decision must be given to the county assessor. The assessor must then list this land separately on the tax assessment roll, clearly marking it and indicating the special tax rate it qualifies for, so it stands out from other properties with standard tax rates.

This law states that once the county assessor receives a copy of a specific ordinance or resolution, the official responsible for listing district taxes on property assessments must follow the instructions of that ordinance or resolution.

This law states that once the board has decided on a special tax rate for land, either granting or denying it, this decision can only be altered if the board agrees to another hearing. This can happen if someone affected by the decision requests a new hearing or if the board decides on its own that a change may be needed. If any of these scenarios occur, a new hearing will be scheduled, and proper notice will be given to the landowner to explain why the decision should not be changed.