Title 48, Special Taxing Districts

Upon full payment of the indebtedness upon any parcel or parcels of land as provided by this chapter, the treasurer shall issue a certificate reciting the fact of such payment and deliver the certificate to the person making the payment. The certificate may be recorded in the off…

A. The county treasurer of each county containing a portion of any district, except the county treasurer of the county in which the office of the district is located, on or before the fifteenth day of each month shall remit to the district treasurer all monies, warrants, coupons …

All money raised by taxation on the estimated assessment and levy for purposes required by this chapter shall be applied to the objects for which the levy is made and shall be used for no other purposes, except that if there is a surplus in a fund at any time when there no longer…

A. No claim shall be paid by the district treasurer until it has been allowed by the board of directors, and then only upon warrants signed by the president and countersigned by the secretary. The warrants shall state the date when the claim was allowed by the board and from what…

The board of directors or other officers of the district may not incur any debt or liability by issuing bonds or otherwise in excess of the express provisions of this chapter, and any debt or liability incurred in excess of such provisions shall be void.

If the directors of a district, a board of supervisors, or officer of any board, or a county assessor or tax officer of any county, neglects or refuses to perform any official act necessary to create and impress a lien of taxes, or to collect taxes, as required by this chapter, a…

Services provided by a county to a power district are subject to reimbursement pursuant to section 11-251.06.

A. For the purpose of constructing, purchasing or acquiring power plants, power lines, generators, motors, transformers, poles, wire and works, and acquiring the necessary property and rights therefor, for the purpose of paying the first year's interest on the bonds authorized by…

A. Upon receiving the report from the engineer provided by section 48-1611, the board of directors shall proceed to determine the amount of money necessary to be raised and the character and extent of contract obligations to be undertaken to carry into effect the adopted plans an…

A. The bonds of the district authorized to be issued at an election shall be designated as series bonds, and the series shall be numbered consecutively as authorized. All bonds of each series when issued shall be negotiable and of like force and effect. The bonds shall be payable…

Any district may, by a majority vote of the electors of the district possessing the qualifications of electors as provided by this chapter, authorize the issuance of bonds which will mature in any number of years less than thirty, whereupon the bonds shall mature each successive …

A. When the money provided by the previous issue of bonds has become exhausted by expenditures authorized by this chapter and it is necessary to raise additional money for such purposes, additional bonds may be issued by submitting the question to the qualified voters of the dist…

A. The board of directors, or any elector, taxpayer or real property owner within the district, or any person otherwise having an interest therein, may file an action in the superior court of the county in which the office of the district is located for the purpose of determining…

A. The board may sell the bonds from time to time in such quantities as are necessary and most advantageous to raise money for the construction, purchase or lease of power plants, power lines, generators, motors, transformers, poles, wires and works, and otherwise to carry out th…

A. The bonds and interest thereon shall be paid by revenue derived from an annual assessment and levy of taxes upon the real property of the district, and the real property of the district shall be liable to taxation for such payments. B. Any parcel or parcels of land which have …

Bonds issued in compliance with this article shall be legal investments for all trust funds, funds of insurance companies, banks, banking institutions and trust companies, and for state and school funds. When any money or fund may by law be invested in bonds of cities, counties, …