Annual Assessments for 2021 were mailed out on January 31st. Assessments are due by March 15th. If you have not received your assessment please notify the office. Assessments not paid when due are delinquent and accrue interest at the rate of 12% per annum until paid. Farmers Union Ditch Company, Ltd. will file a lien against any property which has delinquent assessments as of November of the year the assessment is due.