to be made always to be List or map bution, and the name of the owner thereof, or it may prepare a map on a convenient scale showing each of said subdivisions or tracts with the rate per acre of such apportionment entered thereon; provided, that where all or any portion of the lands are apportioned a benefit by said board. at the same rate a general statement to that effect shall be sufficient. Whenever thereafter an assessment is made, either in lieu of bonds, or an annual assessment for raising the interest on bonds, or any portion of the principal, or the expenses of maintaining the property of the district, or any special assessment voted by the electors, it shall be spread Assessments upon the lands in the same proportion as the assessments of equitable benefits, and the whole amount of the assessments of benefits shall equal the amount of bonds or other obligations authorized at the election last above mentioned; provided, always, that the benefits arising from the undertakings for which special assessments are made may be distributed equally over the lands, or especially apportioned, and that assessments or tolls and charges may be made or imposed as hereinafter provided, when coming within the designation of operation and maintenance charges, by way of a minimum stated charge per acre whether water is used or not, and a charge for water used in excess of the amount delivered for the minimum charge, or such other reasonable method of fixing or collecting the operation and maintenance charge as the board of directors may adopt. Where drainage works are to be constructed, benefits may be apportioned to higher lands which are or may be irrigated from a common source or combined sources and by the same system or combined systems of works not then actually requiring drainage by reason of the fact that their irrigation contributes, or will, if irrigated, contribute water which must be carried off or away from the lower lands. Benefits apportioned to higher lands Court to examine and pass upon all errors SEC. 13. Section twenty (20) of said act is hereby amended so as to read as follows: Section 20. Upon the hearing of such petition, the court shall examine all the proceedings sought to be confirmed and may ratify, approve, and confirm the same or any part proceedings; thereof; and when an apportionment of benefits is examined inconsequent all objections thereto, including those made at the hearing disregarded before the board, shall be set up in the answer and heard by the court. The court shall disregard every error, irregu larity, or omission which does not affect the substantial rights of any party, and if the court shall find that the apportionment is, as to any substantial matter, erroneous or unjust, the same shall not be returned to the board, but the court shall proceed to correct the same so as to conform to this act and the rights of all parties in the premises, and the final judgment may approve and confirm such proceedings in whole or in part. A certified copy of said final judgment shall be filed in the office of the state engineer and in the Copy of judgment filed office of the recorder of the county or counties in which any SEC. 14. Section twenty-one (21) of said act is hereby amended so as to read as follows: how met declare, by sell bonds advertised in Section 21. The board may sell bonds from time to time Board to in such quantities as may be necessary and most advanta- resolution, geous to raise money for the construction of works and the intention to acquisition of property and rights and to otherwise carry out the objects and purposes of this act. Before making any sale the board shall by resolution declare its intention to sell a specific number and amount of bonds, and if said bonds can be sold at par with accrued interest they may be disposed of without advertising; otherwise notice shall be pub- Bids must be lished for three weeks in a newspaper in the county in which newspaper the office of the district is situated, and in such other newspaper in or outside of the state as the board may deem expedient, that sealed proposals will be received at its office on or before a day and hour set in said notice for the purchase of said bonds. At the time appointed, the board shall publicly open the proposals, and sell the bonds to the highest responsible bidder, or it may reject all bids; but in case no bids are received, or, in case no award is made, the board thereafter may either readvertise said bonds or any part thereof for sale or sell the same or any part thereof at private sale. The board may use any bonds of the district which have been offered for sale at public sale and remain unsold in payment for construction of canals, storage reservoirs, or other works of the district, without the necessity of calling for bids for such construction, and may enter into contracts providing for the payment of such construction in bonds, which said contracts may provide for the payment of a fixed contract price or the cost of such construction plus a fixed percentage thereof, or the cost of such construction plus a fixed sum, in the discretion of the board; provided, however, that ninety per cent of their par value and interest Bonds to accrued thereon is the minimum price at which said bonds least 90% of may be used in payment for such construction; and provided further, that such use of bonds and any such contract must be approved by the state irrigation district bond commissioners; provided, that the said board shall in no event sell any of the bonds for less than ninety (90) per cent of the par value thereof and accrued interest. If for any reason the bonds of a district cannot be sold, or, if at any time it shall be deemed for the best interests of the district to withdraw from sale all or any portion of an authorized bond bring at par value canceled, when Bond issue issue, the board of directors may, in its discretion, cancel the same and levy assessment in the amount of the bonds canceled; provided, that the revenue derived from said. assessments must be employed for the same purpose as was contemplated by the bond authorization, but no levy shall be made to pay for work or material, payment for which was contemplated by bonds which have been authorized, until bonds to the amount of said assessments have been canceled. Assessments Assessments made in lieu of bonds canceled shall be collected in the same manner and shall have the same force and effect as other assessments levied under the provisions of this act; provided, that such assessments shall not during any one year exceed ten per cent of the total bond issue authorized by such district, unless a greater assessment shall be authorized by a majority vote of the qualified electors of the district voting at a general election or a special election called for that purpose. in lieu of bonds Limit of assessments Funds created and named: distribution to same of bonds SEC. 15. Section twenty-three (23) of said act is hereby amended so as to read as follows: Section 23. The following funds are hereby created and established, to which the moneys properly belonging shall be apportioned, to wit: Construction fund, bond fund, and general fund. Moneys accruing from the sale of bonds, and proceeds of from any assessments levied for the direct payment of cost of construction, purchase of property, or other undertakings for which bonds may be issued, shall be deposited and kept in the construction fund. Moneys accruing from assessments levied for the payment of interest and principal on bonds shall be deposited and kept in the bond fund. All other moneys, including those realized from assessments, or, as the case may be, from tolls and charges levied or imposed for defraying the organization and current expense of the district, and expenses and cost of the care, operation, maintenance, management, repair, and necessary current improvement or replacement of existing works and property, including salaries and wages of officers and employees and other proper incidental expenditures, shall be deposited and kept in the general fund. The board of directors may make temporary transfers from the general fund to the construction fund and from the construction fund to the general fund, but no such transfers may be made from the bond fund. Whenever all construction work is completed, any money remaining in the construction fund may be transferred to the general fund. Surplus moneys in the bond fund, subject to the approval of the irrigation district bond commission, may be placed at interest or invested in approved interestTreasurer of bearing securities. The treasurer of the district is hereby authorized and required to receive and receipt for and to collect the moneys accruing to the several funds above named, and to place the same to the credit of the district in the appropriate fund. Said treasurer shall be responsible upon district to receive and be responsible for all money his official bond for the safe-keeping and disbursement of the moneys in such funds. Interest coupons shall be paid by him as in this act provided. The board may establish rules and regulations and prescribe the conditions under which the treasurer may make disbursements from the general fund, but no other payments from any of the funds above named shall be made by the treasurer except upon vouchers signed by the president and secretary, authorized by order of the board. The county treasurer or treasurers who are required by this act to collect assessments levied by the district are hereby authorized to turn over to the treasurer of the district all moneys so collected and to take his receipt therefor. Such district treasurer shall report to Written the board in writing on the first Monday in each month the report of amount of money in the several funds aforesaid and the amounts received and paid out in the preceding month, and the treasurer shall make such other report and accounting as the board may require. Such reports shall be verified and filed with the secretary of the board. SEC. 16. Section twenty-six (26) of said act is hereby amended so as to read as follows: monthly treasurer Board to correct specified Section 26. At its regular monthly meeting in August of each year, the board may correct errors in the apportion- assessments ment of benefits and may reapportion benefits in particular cases in order to equalize the same, provided that no change shall be made in the apportionment of benefits which will decrease the security of any bond issue, for which purpose no change shall be deemed to affect, for the purpose of security, an apportionment of benefits approved by the court as provided for in section 20 of this act. The board Meetings shall meet on the first Monday in September of each year to correct assessments and to correct errors in the reapportionment of benefits made in August of such year, and may revise such reapportionment of benefits made in the preceding August in particular cases wherein necessary to equalize the same or to correct errors in such reapportionment of benefits. Notice of such meeting shall be published Notice of by the secretary for two weeks in a newspaper published in be published the county in which the district was organized. Notice of in newspaper any reapportionment of benefits at the August meeting shall be given to parties affected by notice mailed to each such person at his postoffice address, as shown by the records of the district, at least two weeks before the meeting of the board to be held on the first Monday in September of each year. In the meantime the assessment book or books and the apportionment of benefits showing all changes made at the August meeting shall remain in the office of the secretary for the inspection of all parties interested. The board of directors, which is hereby constituted a board of correction for the purpose, shall meet on the first Monday in September September of each year and continue from day to day as long as may meetings to meeting Time limit for secretary property be necessary, not to exceed five days, exclusive of holidays, and may make such changes in said assessment book or books or in the reapportionment of benefits made at the August meeting as may be necessary to have them conform to the facts. Within ten days after the close of said session, the secretary of the board shall have the corrected assessment book or books completed. SEC. 17. Section twenty-eight (28) of said act is hereby amended so as to read as follows: Section 28. An assessment is a lien against the property Assessment assessed from and after the time such assessment is made. lien against The lien of the bonds of any series shall be a preferred lien to that of any subsequent series, and such lien is not removed until the assessments are paid or the property sold for the payment thereof. Bids for construction to be newspaper shall contain SEC. 18. Section thirty (30) of said act is hereby amended so as to read as follows: Section 30. After adopting a plan for such works as are proposed, unless a contract or contracts for the construction of such works shall have been made under section 21 hereof, published in the board of directors shall cause notice to be given by the secretary by publication thereof for not less than two weeks in a newspaper published in the county in which the district was organized, and in such other publications or newspapers as it may deem advisable, calling for bids for the construcWhat notice tion of such works, or any portion thereof. If less than the whole work is advertised, then the portions so advertised must be particularly described in such notice. The notice shall set forth that the plans and specifications can be seen at the office of the board, that the board will receive sealed proposals for the construction of the proposed works and that a contract therefor will be let to the lowest responsible bidder, subject to the right of the board to reject any and all bids, stating the time and place for opening the bids. Bids opened At the time and place appointed the bids shall be opened in public and as soon as convenient thereafter the board shall accept a bid or bids and contract for the construction of the works, either in portions or as a whole, or it may reject any and all bids and readvertise for proposals; provided, that Urgent work in case of emergency or urgent necessity for the construction, extension, or repair of works for irrigation or drainage, the advertising; board of directors, by unanimous vote of those present at any regular or special meeting, may award contracts therefor without advertising for bids, but the cost of such work shall not exceed five hundred dollars and such additional amount as shall be equal to five cents for each acre of land in the district. Contracts for the purchase of material shall be entered into in the same manner, but, if no reasonable bid is received, the material may be purchased without advertisement. Any person or persons to whom a contract may be awarded shall enter into a bond in favor of the dis in public awarded without must give bond |