An irrigation district that has the major portion of an inland navigable body of water within its exterior boundaries, and has filed and been granted a water right certificate from the Department of Ecology, may become an irrigation and rehabilitation district. An irrigation and rehabilitation district may be organized:
The directors of an irrigation and rehabilitation district may specially assess land located within the district for benefits received. The assessment may not exceed 25 cents per $1,000 of assessed value without voter approval at an election called for that purpose. Notice of the election must be given. The special assessment is due at times and in amounts designated by the district directors and must be provided to the county auditor in writing. The amount must be added to the general taxes.
Existing provisions for collecting assessments are removed. The directors of an irrigation and rehabilitation district must annually determine the amount of money necessary to carry on the rehabilitation efforts of the district, and must classify the property within the district in proportion to the benefits to be derived from the district's rehabilitation operations. The district must apportion and assess the lots, blocks, tracts, and parcels of land or other property, and the assessment must be collected with the county general taxes.
A district may used the assessed valuation of property as a component in determining the district assessment of any class of lots. Property designated as forestland, farm and agricultural land, or open space land must used the assessed value applicable to such land. The district must provide notice of the proposed assessments and hold an equalization hearing.