Section 541.180 - Board may sell or lease water to municipalities upon petition; levy and collection of special assessments under class B1. To levy and collect special assessments under class B as herein provided, the board shall make an allotment of water to each petitioning municipality in the district in the manner hereinafter provided, in such quantity as will in the judgment of the board, when added to the then present supply of water of such municipality, make an adequate supply for such municipality, and shall fix and determine the rate or rates per acre-foot, and terms at and upon which such water shall be sold, leased or otherwise disposed of, for use by such municipalities; but such rates shall be equitable although not necessarily equal or uniform for like classes of services throughout the district. If any city, city and county, or town shall desire to purchase, lease, or otherwise obtain the beneficial use of waters of the district for domestic or irrigation purposes, the legislative body of such municipality shall by ordinance authorize and direct its mayor and clerk to petition the board for an allotment of water, upon terms prescribed by the board, which petition shall contain, inter alia, the following: (a) Name of the municipality.(b) Quantity of water to be purchased or otherwise acquired.(c) Price per acre-foot to be paid.(d) Whether payments are to be in cash or annual installments.(e) Agreement by the municipality to make payments for the beneficial use of such water together with annual maintenance and operating charges and to be bound by the provisions of this chapter and the rules and regulations of the board.2. The secretary of the board shall cause notice of the filing of such petition to be given and published once each week for 2 successive weeks, in a newspaper published in the county in which the municipality is situated, which notice shall state the filing of such petition and give notice to all persons interested to appear at the office of the board at a time named in the notice, and show cause, in writing, if any they have, why the petition should not be granted. The board, at the time and place mentioned in the notice or at such time or times at which the hearing of the petition may adjourn, shall proceed to hear the petition and objections thereto, presented, in writing, by any person showing cause as aforesaid why the petition should not be granted. The failure of any person interested to show cause in writing, as aforesaid, shall be deemed and taken as an assent on his or her part to the granting of the petition. The board may, at its discretion, accept or reject the petition; but, if it deems it for the best interest of the district that the petition be granted, the board shall enter an order granting the petition, and from and after such order the municipality shall be deemed to have purchased, leased or otherwise acquired the beneficial use of water as set forth in the order. If the petition is granted, the board shall, in each year, determine the amount of money necessary to be raised by taxation from property within such municipality to pay the annual installments and a fair proportionate amount of estimated operating and maintenance charges for the next succeeding year, as provided in the order granting the petition, and prepare a statement showing the tax rate to be applied to all property in such municipality, which rate shall be the rate fixed by resolution of the board modified to the extent necessary to produce from each such municipality only the amount of money apportioned thereto in the resolution, less any amount paid or undertaken to be paid by such municipality in cash or as credited thereto by payments from the general funds of such municipality. Upon receipt by the board of county commissioners of each county, wherein such municipality is located, of a certified copy of such resolution showing the tax rate to be applied to all property in each municipality and showing the municipalities and the property which is exempt therefrom, if any, the county officers shall levy and collect such tax in addition to such other tax as may be levied by such board of county commissioners at the rate so fixed and determined.