Section 541.190 - Board may sell or lease water to irrigation districts; levy and collection of special assessments under class C1. To levy and collect special assessments upon lands under class C as herein provided, the board shall make an allotment of water to each of the petitioning irrigation districts within the district in the manner as hereinafter provided in such quantity as will in the judgment of the board, when added to the present supply of water of such irrigation district, make an adequate supply of water for such irrigation district, and shall fix and determine the rate or rates per acre-foot and terms at and upon which water shall be sold, leased or otherwise disposed of to such irrigation district; but such rates shall be equitable although not necessarily equal or uniform for like classes of services throughout the district. If any irrigation district shall desire to purchase, lease or otherwise obtain the beneficial use of waters of the district, the board of such irrigation district shall by resolution authorize and direct its president and secretary 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 irrigation district.(b) Quantity of water to be purchased or otherwise acquired.(c) Price per acre-foot to be paid.(d) Whether payments are to be made in cash or annual installments.(e) Agreement by such irrigation district 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, 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 be adjourned, 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, in its discretion, accept or reject the petition, but, if it deems it for the best interest of the district that the petition shall be granted, shall enter an order to that effect granting the petition, and from and after such order, the irrigation district and persons therein 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 special assessment on lands within such irrigation district and shall determine whether such special assessment shall be levied by the district or by the irrigation district. If the board determines that such assessments shall be levied by the district, it shall certify to the county assessor of the county in which the lands of such irrigation district are located the amount of the assessment, plus a fair proportionate amount of the estimated operating and maintenance charges for the next succeeding year on each tract of land on or before April 1 of each year, and such county assessor shall extend the amount of such special assessment, plus the operating and maintenance charges on the tax roll as a special assessment against the lands on which the special assessment is made. If the board determines that such assessments shall be levied by the irrigation district, the district shall make a contract with the irrigation district which shall provide among other things for the annual payment to the district of an amount to be obtained from the levy by the irrigation district of annual assessments in accordance with chapter 539 of NRS.