Modifies current law regarding the financing of irrigation district improvements. This act provides that the issuance of bonds does not constitute general indebtedness unless a district’s board of directors expressly says so by resolution. This act changes provisions allowing for local irrigation and improvement districts to conduct their own hearings and report findings to the appropriate local government entity. This act also places specific limits on the cost and transfer of costs for local improvements.   Official Text and Analysis.

Modifies the definition of "local government" in forest and timber lands property tax provisions, thus making these lands subject to special benefit assessments for a local improvement district created by an irrigation district.

Removes the definition of "local government" in designated forest land property tax provisions, excluding these lands from special benefit assessments for a local improvement district created by an irrigation district.

Makes numerous changes to provisions governing local improvement districts (LIDs) created by irrigation districts, including: (1) specifying that LID bonds do not constitute a general indebtedness against the issuing irrigation district; (2) authorizing LIDs to be comprised of noncontiguous territory and formed in a neighboring irrigation district; (3) establishing provisions governing what "improvement costs" in an LID must include; and (4) removing provisions allowing farm and agricultural land to be exempt from special benefit assessments of LIDs within irrigation districts.

Adds a provision regarding transfer of federal reclamation project works. The provision specifies that any contract, covenant, promise, agreement, or understanding purporting to indemnify against liability for damages caused by or resulting from negligent acts or omissions of the U.S., its employees, or agents is not enforceable unless expressly authorized by state law.

Makes numerous changes to provisions governing local improvement districts (LIDs) created by irrigation districts, including: (1) specifying that LID bonds do not constitute a general indebtedness against the issuing irrigation district; (2) authorizing LIDs to be comprised of noncontiguous territory and formed in a neighboring irrigation district; (3) establishing provisions governing what "improvement costs" in an LID must include; and (4) removing provisions allowing farm and agricultural land to be exempt from special benefit assessments of LIDs within irrigation districts.

To concur in Senate amendment(s).