85-7-2048. Resolution authorizing special taxes or assessments. (1) If the board of commissioners finds that a protest is made by the owners of irrigable acres to be assessed for not more than 50% of the costs of improvements to be financed with the bonds, the board of commissioners following the public hearing described in 85-7-2046 may adopt a resolution approving the levy of a special tax or assessment to repay the bonds in accordance with the resolution of intention that was introduced and passed by the board.

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(2)The board may issue bonds to pay or reimburse the costs of the improvements when:

(a)sufficient protests have not been delivered to the secretary within the protest period pursuant to 85-7-2045;

(b)protests have been found by the board to be insufficient or have been overruled;

(c)conditions for proceeding with the improvements have been or will be satisfied to the satisfaction of the board of commissioners; and

(d)the requirements of 85-7-2014 and 85-7-2015 are satisfied.