Section 73-18-9 - District treasurer; county treasurers; assessors; duties; accounts; collection and disposition of assessmentsA. The district treasurer of a contracting district and the county treasurer of each county in which is located any part of a contracting district shall, in connection with assessments, levies and collections made as authorized under The Conservancy District-Reclamation Contract Act, keep a district bond fund account, a district contract fund account, a district operation and maintenance fund account and a district general fund account. The proceeds of the assessment collected shall be deposited into the respective funds: (1) the bond fund shall consist of all money collected for principal and interest on the bonds issued by the district;(2) the district contract fund shall consist of all money received from assessments levied to provide for payment to the United States, including funds for operation and maintenance required to be paid to the United States under any reclamation contract;(3) the operation and maintenance fund shall consist of all money received on account of operation and maintenance of the irrigation and drainage system, except money to be paid to the United States pursuant to any contract; and(4) the general fund shall consist of all money received on account of current and miscellaneous expenses not to be deposited into any other of the funds.B. It is the duty of the district treasurer to collect and receipt for all per acre assessments levied as provided in The Conservancy District-Reclamation Contract Act in accordance with the resolutions and orders of the board of directors of the district. It is the duty of each of the county treasurers to collect and receipt for all ad valorem assessments levied in the same manner and at the same time as is required in the receipt for and collection of taxes upon real estate for county purposes and on the first Monday of each month to remit to the district treasurer money previously collected or received by him on account of the district, including penalties and interest on ad valorem assessment delinquencies.C. The district treasurer shall pay out of the bond fund when due the interest and principal of the bonds of the district at the time and place specified in the bonds. The district treasurer shall pay out of the contract fund all payments as they become due to the United States under a reclamation contract at the time and in the manner provided in the contract. The district treasurer shall pay out of the operation and maintenance fund only upon warrants signed by the president and countersigned by the secretary of the district, directed to the party or parties as are due payments for operating and maintaining the irrigation and drainage systems. The district treasurer shall pay out of the general fund only upon orders signed by the president and countersigned by the secretary of the district.D. The district treasurer on the fifteenth day of each month shall report to the board of directors of the district the amount of money in hand to the credit of the respective funds as provided in this section. All such district taxes collected and paid to the county treasurers shall be received by the treasurers in their official capacity, and they shall respectively be responsible for the safekeeping, disbursement and payment of them the same as for other money collected by them as treasurers.E. Payment of ad valorem assessments levied pursuant to The Conservancy District-Reclamation Contract Act may be received and receipted for by the county treasurer either together with or separately from taxes upon real estate for state and county purposes.F. The county assessor of each county embracing any part of the district shall from time to time as the same may be requested by or on behalf of the board of directors of the district furnish abstracts or copies of ad valorem assessments rolls pertaining to property situated in the district. Upon receipt of a certified copy of resolution of the board of directors making the annual levy of district ad valorem assessments, the county assessor shall certify and extend the assessment and levy upon the assessment rolls.Laws 1939, ch. 148, § 9; 1941 Comp., § 77-3109; Laws 1949, ch. 75, § 1; 1953 Comp., § 75-32-9; 1995, ch. 75, § 2.