48159448-1594. Entry of district assessment on tax rolls; classification of lands
A. In each county in which any portion of the lands included within a district are located, the property tax roll shall include entries for assessments and special taxes levied upon lands of the district.
B. The county assessor of each of the counties shall enter upon the rolls the property in the district assessed and taxed as required by this chapter, a description of such lands subject to assessment by the district, the name of each owner of property and the number of acres of land in each assessment, or if the owners of such lands are unknown, the lands shall be assessed to the unknown owner.
C. Immediately after the assessment has been made, the assessor shall return the total assessments to the board of supervisors of the county in which the office of the district is located.
D. All lands within the district subject to taxation under this chapter shall be classed as agricultural lands and shall be valued by the assessor at the same value per acre, but in no event shall any land be taxed for power purposes which from any natural cause cannot be irrigated or is incapable of cultivation, unless the lands are used for residential, manufacturing or business purposes, in which event the lands shall be classed as agricultural lands and so assessed for the purposes of taxation under this chapter. 481594