1. “District” means an irrigation district, organized under the laws of this state, including but not limited to those which have a contract with this state or the United States Government, or agencies thereof, under the reclamation laws for the construction, maintenance and operation of an irrigation system;

2. “Board” means the board of directors of an irrigation district;

3. “Director” means a director of an irrigation district;

4. “Assessments” means any annual or special fee imposed by an irrigation district for the payment of organization, maintenance, operating and current expenses, water charges, cost of construction or improvements, emergency repairs and any other lawful expenditure authorized by the directors or the electors;

5. “Elector” means any person who is of legal voting age and is the owner in fee or the owner of a life estate in at least ten (10) acres or an undivided interest equaling ten (10) acres of irrigable land within said district or proposed district, or any trustee for a beneficiary or guardian of any ward who owns either in fee or a life estate in at least ten (10) acres of irrigable land; or an executor , administrator or trustee of any estate owning at least ten (10) acres of irrigable land in said district or proposed district. The owner of any remainder of any land subject to a life estate shall not be an elector;

6. “Irrigable land” means that land which is principally used for the cultivation of crops or the raising and feeding of livestock where value or use can be enhanced by watering through irrigation channels or systems;

7. “Reclassification” means the process of including or excluding land within the boundaries of an irrigation district; and

8. “Transfer” means the process of substituting land which is assessed for other land within or immediately adjacent to the boundaries of an irrigation district.