Private Water Law

Category: Irrigation districts

Irrigation Districts and the IRS Proposed Rulemaking for Tax-Exempt Bonds

The Internal Revenue Service has proposed changes to the rules by which it determines which entities may issue bonds for which the interest is exempt from federal income taxation. Issuance of tax-exempt bonds is by far the most common means of financing water and…

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New Court Decision Addresses Protest Process for Multiple Water Customer Classes Under Proposition 218

The Fourth District Court of Appeal in California has released a decision regarding the procedural requirements of Proposition 218 as applied to water rates. The case is Morgan v. Imperial Irrigation District, Case Nos. D060146¬†and D061087, and while the decision…

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