When the governing authority of any irrigation district of this state elects to collect funds for the operation and maintenance of irrigation works or repayment of contracts of construction by and between the United States of America and any irrigation district as provided in section 46-126, by the levy of tolls or charges against the lands in such district, such tolls and charges and the time of payment thereof shall be levied and fixed by the rules and regulations of such district; and the delivery of water to any parcel of land may be withheld during the time that the tolls and charges levied upon such parcel of land are delinquent and unpaid. Such tolls and charges shall be cumulative, and the delivery of water to any parcel of land may be withheld until all delinquent tolls and charges levied upon such parcel of land for the operation and maintenance of the irrigation works of such district are paid for past years as well as for the current year.
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