85-7-2043. Resolution of intent to levy special taxes or assessments — determination of irrigable acres. (1) If the board of commissioners determines to undertake special tax or assessment proceedings to authorize the issuance of bonds, the board shall first determine the total number of irrigable acres in the district or subdistrict pursuant to 85-7-2107 and apportionment of the costs subject to 85-7-2114.

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(2)If the condition in subsection (1) is met, the board of commissioners shall pass a resolution of intention to levy special taxes or assessments.

(3)The resolution of intention must:

(a)describe the number of irrigable acres in the district or subdistrict and the number of irrigable acres that would be subject to the special taxes or assessments and, if a subdistrict, include a map and description of the boundaries of the subdistrict;

(b)state the general character of the improvements that are desired to be made;

(c)designate the name of the engineer, if any, who is in charge of the work and the estimated costs of the improvements and of the estimated maximum principal amount of the bonds;

(d)specify that the costs of the improvements will be assessed against irrigable acres in the district or subdistrict benefited by the improvements on the basis of equal amount for each irrigable acre; and

(e)provide an estimate of the dollar amount proposed to be assessed against each irrigable acre based on the estimated maximum principal amount of the bonds.

(4)The board of commissioners may include in one proceeding under one resolution of intention the different kinds of improvement or work provided for in this part.

(5)In all resolutions, notices, orders, and determinations subsequent to the resolution of intention and notice of improvements, it is sufficient for the board to briefly describe the work or the assessments, or both, and to refer to the resolution of intention for further information.