Additional irrigation district powers -- No authority to levy property tax

(1) In addition to the powers conferred on an irrigation district under Section 17B-1-103, an irrigation district may: (a) issue bonds as provided in and subject to Chapter 1, Part 11, Special District Bonds, to carry out the purposes of the district; (b) purchase stock of an irrigation, canal, or reservoir company; (c) enter upon any land in the district to make a survey and to locate and construct a canal and any necessary lateral; (d) convey water rights or other district property to the United States as partial or full consideration under a contract with the United States; (e) pursuant to a contract with the United States, lease or rent water to private land, an entryman, or a municipality in the neighborhood of the district; (f) if authorized under a contract with the United States, collect money on behalf of the United States in connection with a federal reclamation project and assume the incident duties and liabilities; (g) acquire water from inside or outside the state; (h) subject to Subsection (2), lease, rent, or sell water not needed by the owners of land within the district: (i) to a municipality, corporation, association, or individual inside or outside the district; (ii) for irrigation or any other beneficial use; and (iii) at a price and on terms that the board considers appropriate; and (i) repair a break in a reservoir or canal or remedy any other district disaster. (2) (a) The term of a lease or rental agreement under Subsection (1)(h) may not exceed five years. (b) A vested or prescriptive right to the use of water may not attach to the land because of a lease or rental of water under Subsection (1)(h). (3) Notwithstanding Subsection 17B-1-103(2)(g), an irrigation district may not levy a property tax.