The board of supervisors of any drainage district or the board of directors of any irrigation district may cancel or compromise any special assessments assessed and levied by such board on lands within the district if the district is refunding its outstanding indebtedness through any governmental agency of the United States. When such assessments are canceled or compromised the board may make appropriate notation of same upon the proper records. [Amended by 1989 c.182 §38; 1997 c.170 §55]
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