Pursuant to chapters 46A-3A to 46A-3E , inclusive, a water development district board of directors may levy a tax, a special assessment, or both, against taxable property within the district, to be collected in accordance with chapters 46A-3A to 46A-3E , inclusive. The amount collected must be forwarded monthly to the treasurer of the district for deposit in an institutional account designated by the board. Disbursements from the account may be made only upon vouchers drawn by the treasurer, pursuant to procedures adopted by the board. Disbursements may be used in performing the duties prescribed by chapters 46A-3A to 46A-3E , inclusive. Any contract entered into by the board on behalf of an irrigation district, a drainage district, a watershed district, a municipality, a county, a township, or any state agency must be secured by the taxing or assessment power of the entity. Any contract entered into by the board, with or on behalf of a soil conservation district, a water user district, or any other nontaxing entity must provide for an assurance of payment that is satisfactory to the board.
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