30-806 ANNUAL REPORT OF IRRIGATION COMPANIES. - Idaho Statutes

TITLE 30

CORPORATIONS

CHAPTER 8

WATER AND CANAL CORPORATIONS AND WATER USERS’ ASSOCIATIONS

30-806. Annual report of irrigation companies. It shall be the duty of any corporation owning or controlling any canal or irrigation works for the distribution of water under a sale or rental thereof in this state, to file, before the first Monday in January in each year, in the office of the county recorder of every county in which said company distributes water under such sale or rental, upon a blank form to be prepared and furnished by him upon application, and a duplicate copy thereof with the department of water resources, a statement showing the condition of the business of said corporation on December thirty-first of the preceding year, which statement shall include the following:

1. A general description of the property of the company.

2. A statement of its cost and estimated present value.

3. The total amount and the character of all indebtedness of the company, including a list of all perpetual water rights sold and outstanding and their respective dates of execution, and the amount received from such sales.

4. The amount due to said company and from what sources.

5. The income of the company during the preceding calendar year and from what sources.

6. The expenditures by the company during the same period and for what purposes.

7. The total area of land watered from its works during the preceding season; that part of said area having no water rights attached being given separately.

8. The number of acres of land under said ditch susceptible of irrigation.

9. The capacity of its works and the quantity of water carried during the said season as nearly as known.

10. The amounts of recorded appropriations and the date of each.

Said statement shall be sworn to by the proper official of said corporation. If the proper official, or principal accounting officer of said corporation shall neglect or refuse to file the statement herein required, the said recorder shall notify him of such failure, and if for thirty (30) days after said notification he still neglects or refuses to file such statement, he shall be guilty of a misdemeanor, and shall be subject to a fine not exceeding $300, or to imprisonment in the county jail of his county for not more than six (6) months, or to both such fine and imprisonment. Said statement required to be filed under this section shall be kept on file in the office of said recorder and shall be open to inspection.