1. The board of directors is empowered, without calling an election therefor, to lease, in the name of the district, lands, from the United States Government or any other person or corporation, that are situate within or without the district for use by the water users of the district as a community pasture, under such rules and regulations as the board may prescribe. The board shall collect such fees from the owners of livestock using such pasture as will cover the cost of such lease and operation. 2. In any district whose irrigated acreage is less than 50,000 acres, the leasing of lands for use as community pasture is hereby declared to be a proprietary function of the district. The county assessor of the county in which such lands are located shall assess the leasehold interest of the district in such lands for taxation as other lands so used are assessed, and the district shall pay to the ex officio tax receiver of such county the taxes levied upon the interest so assessed, at the same times as other taxes upon real estate are paid. 3. The board of directors shall apportion the amount of taxes so required to be paid among the several users of the community pasture, and collect from each his or her proportionate share in addition to any other fees charged.
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