The irrigation board of each special assessment district may issue irrigation orders for the payment of all charges reflected by the computation of costs upon the irrigation fund of each particular district. Irrigation taxes shall not be assessed for benefits received that are to be paid by irrigation orders in excess of 10 annual installments. All irrigation orders for the payment for easements or rights-of-way shall be paid out of the first year's taxes, and the balance of the first year's taxes shall be applied toward payment of the irrigation construction contracts. For the balance due upon such contracts, the irrigation board shall draw irrigation orders payable out of each succeeding year's assessment. An irrigation board shall not draw orders payable in any 1 year for a larger amount than 90% of that year's assessment. Irrigation orders shall be ordered to be paid by the irrigation board only after a certification by the treasurer of the irrigation district that there are sufficient funds in the irrigation district fund to pay the order. The county treasurers of the counties involved in irrigation districts shall keep a record of all receipts and disbursements of all irrigation districts in their respective counties.