73-5-1. [Water users associations; how organized.]
Whenever the owners of lands, reservoirs or irrigation ditches in any county or adjoining counties in this state may desire to enter into mutual undertaking to construct, maintain and operate storage reservoirs, diversion dams, irrigating ditches, canals or other irrigation works, or to combine their several irrigating ditches, canals or other works into one or more irrigation systems, or to improve, enlarge or add to the same, for their mutual advantage, they may organize a water users' association under the provisions of this chapter [this article].