Lands, whether public or private, which have been developed for commercial, industrial,
recreational, residential, governmental or highway purposes, and from which surface
water or seepage drain into the irrigation or drainage system of any person or persons,
canal company, irrigation district, drainage district, or ditch owners' association,
shall be liable for a proportionate share of the cost and expense of operating, maintaining,
repairing and replacing the portions of such system which are used or allocated for
drainage purposes. Drainage charges for any such lands which are not subject to the regular assessment
powers of the person or entity owning or controlling the system shall be billed to,
and shall be paid promptly by, the governmental unit owning the land. If the lands are privately owned, the drainage charges shall be billed to, and shall
be paid promptly by the county in which the lands are located, and such charges shall
be included in the county budget as a separate fund for drainage, the tax for which
shall be levied against all privately owned lands in the county which are benefited
by such drainage and which are not subject to the regular assessment powers of the
owner of the irrigation or drainage system.
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