Title 48, Special Taxing Districts

A. When the boundaries of the district are defined and established, the board shall, if so requested in the petition, make an order dividing the district into three divisions as nearly equal in size as practicable. The divisions shall be numbered consecutively and known as "first…

A. If upon the hearing as provided by section 48-1503 the prayer of the petition is granted, the board of supervisors shall by further order, duly entered upon its minutes, call an election of the qualified electors of the proposed district for the purpose of determining whether …

A. The board of supervisors shall cause a notice embodying in substance the order provided by section 48-1506, signed by the chairman and clerk of the board, to be issued and published, giving public notice of the election, the time and polling places, and specifying the matters …

A. No person shall be entitled to vote at any election held under the provisions of this chapter unless he possesses all the qualifications required of electors for state offices under the general election laws, and is the owner of real property located within the boundaries of t…

A. The ballots to be used at the election for the formation of the district shall be supplied by the board of supervisors and shall be substantially as follows: "Power district, yes". "Power district, no." The ballots shall contain the names of the general electors to be voted fo…

A. The polls shall be open on the day of election at eight o'clock a.m. and remain open until six o'clock p.m. After closing the polls, the judges of the election shall ascertain the result of the vote and certify it in writing to the board of supervisors of the county which orde…

A. The board of supervisors shall meet on the second Monday next succeeding the election and canvass the votes cast. If it appears that at least a majority of the votes cast at the election in the proposed district have voted "power district, yes," the board shall, by an order en…

If two or more persons at an election receive the same number of votes for director from any division of the district, or from the entire district when elected at large, the choice of director shall be decided by lot between them, under supervision of the chairman of the board of…

A. The organization or election provided by this article may be contested by any person owning property within the district liable to assessment for purposes of the district within twenty days after canvass of the votes and declaration of the result by the board of supervisors. T…

A. At any time a majority of the owners in fee of all the lands constituting the district may file with the board of directors of the district a petition praying that the district be divided into divisions. The board of directors shall at least thirty days prior to the next succe…

A. The board of supervisors of a county in which any portion of a proposed district is located shall not permit the organization of said district if it includes any portion of the lands of another district organized under this chapter, or of a territory served by a public service…

The provisions of this chapter shall apply to any district organized prior to March 26, 1919 which elects to come under the provisions of this chapter by a majority vote of the electors of the district at an election held under the provisions of the law under which the district w…

A. For the purpose of determining the permanent inclusion of additional lands within the district or excluding lands from the district, petitions by the owners of lands may be filed with the board of directors. B. The petitions shall give a description of the lands to be affected…

A. Upon filing the petitions provided by section 48-1517, and payment of estimated expenses, the secretary shall cause notice to be given and published once each week for three successive weeks in a newspaper published in the county where the office of the district is located, gi…

A. Upon the hearings, if the board of directors deems it for the best interests of the district to grant the petitions, it may do so, or may deny them, and in either event shall enter an order upon the records of the district recording the action taken. B. If an order is made eit…

A guardian, conservator, personal representative or administrator of an estate who has qualified under the laws of this state and as such is entitled to possession of the lands belonging to the estate which he represents may sign the petition provided by section 48-1517 and appea…

The exclusion or inclusion of lands shall not impair the organization of any district organized under this chapter, nor in any manner impair, destroy or change its rights and privileges as a district, nor affect, impair or discharge any contract, obligation, lien or charge thereo…

A. When a majority of the bona fide owners of land in a power district organized under this chapter petition the board of supervisors to call a special meeting for the purpose of submitting to the electors of the power district a proposition to vote on the dissolution of the powe…

After the directors qualify, they shall organize as a board by electing a president and appointing a secretary.

The office of the board of directors shall be located in the county where the organization of the district was perfected at a place determined by the board of directors.

A. The board of directors shall hold regular quarterly meetings in their office on the first Tuesday in January, April, June and October, and such special meetings as are necessary for the transaction of business. Special meetings may be called by the president of the board, or a…

A. The compensation of members of the board of directors shall be determined by the board, but shall not exceed thirty dollars per day and actual and necessary expenses of attending board meetings, and a similar per diem and actual and necessary expenses while engaged in official…

A. The board shall: 1. Adopt a seal. 2. Manage and conduct the affairs and business of the district. 3. Make and execute necessary contracts. 4. Employ such agents, attorneys, officers and employees as are required and prescribe their duties and compensation. 5. Establish equitab…

A. The board may take conveyances for all property acquired by it under the provisions of this chapter in the name of the district for the purposes expressed in this chapter, and institute and maintain all actions and proceedings necessary or proper in order to carry out the prov…

The provisions of title 44, chapter 10, article 1, shall not apply to any conduct or activity of a power district organized pursuant to this chapter, which conduct or activity is approved by a statute of this state or of the United States or by the corporation commission or an ad…

A. Rules and regulations for distribution of power among owners of the lands shall be printed upon adoption in convenient form for distribution in the district. B. All power distributed for irrigation, drainage, agricultural, domestic or manufacturing purposes shall be apportione…

A. The board of directors shall require all owners of lands within the district for which title to lands is incomplete at the time of the issuance of bonds to enter into a contract to the effect that such land owner shall, upon receiving title to such lands, permit the assessment…

A. Power districts may use public streets, thoroughfares, highways and alleys and all other public ways not within towns, cities or municipal corporations under direction of the public officers in charge or control thereof. B. The district may: 1. Build pole lines, lay pipes or c…

A. The board of directors may construct district works across streams of water, water courses, streets, avenues, highways, railways, canals, ditches, flumes, transmission lines, telephone or telegraph lines or private property, which the route of the power line or lines intersect…

A. The board and its agents and employees may enter upon any land in the district to make surveys and to locate and construct power lines and distributing systems, poles, wires, transformers, motors and all necessary appliances for generating, distributing or measuring power. B. …

A. The title to all property acquired under this chapter shall immediately, and by operation of law, vest in the power district in its corporate name, and shall be held by the district in trust for the use and purposes set forth in this chapter. B. The board may hold, use, acquir…

A. When plans and specifications for any construction, repair, alteration, extension, improvement or other district purpose have been adopted by the board of directors and ratified by the electors when the probable amount involved requires ratification, the directors shall give n…

A. When irrigable lands within a power district have been included within any federal reclamation project, or subdivision thereof, authorized for construction under the federal reclamation laws, and the appropriate authority of the United States government certifies that funds ar…

An officer of a district who knowingly violates or neglects any duty imposed upon him by law is guilty of a class 2 misdemeanor. Any officer convicted under this section shall forfeit his office.

The regular election of the district for the purpose of electing a board of directors shall be held on the first Tuesday after the first Monday in December of each alternate year, at which time one director from each division in the district and two directors at large shall be el…

A. Nominations of candidates at regular elections to the board of directors shall be by petition, in writing, signed by at least five bona fide owners of land in the power district who possess the qualifications of electors provided by section 48-1508. No person shall be entitled…

A. Fifteen days before an election held under this article, the secretary of the board shall cause notice specifying the polling places of each division to be posted in three public places in each election division, stating the time and place of holding the election. The secretar…

A. One of the judges of the board of election for each division shall be chairman of the election, and may: 1. Administer oaths required during the election. 2. Appoint judges and clerks if during the election a judge or clerk ceases to act. B. Any member of the board of election…

A. A list, tally paper or certificate returned from any election shall not be set aside or rejected for want of form if it can be satisfactorily understood. B. The board of directors shall meet at the district office on the first Monday after the election and canvass the returns.…

A. The secretary of the board shall, as soon as the result of an election is declared, enter in the records of the board, and file with the clerk of the board of supervisors of the county in which the office of the district is located, a statement of results disclosing: 1. A copy…

A. The secretary of the board shall immediately make out and deliver to the persons elected a certificate of election, signed by him and authenticated with the seal of the board. B. If a vacancy occurs in the board of directors by death, removal or disability resulting in inabili…

A. Within ten days after receiving the certificates of election, the directors shall take and subscribe the official oath prescribed for public officers and file it with the clerk of the board of supervisors of the county in which the organization was perfected. On January 1 foll…

Any director elected or appointed under this article shall be subject to recall by the vote of a majority of the electors of the division which the director represents. The proceedings for recall shall be in all respects as provided by the constitution and laws of the state for t…

The county treasurer of each county in which a district is located, in whole or in part, shall receive, collect and receipt for all district monies and for taxes levied under the provisions of this chapter. When tax monies of the district are received by the treasurer he shall re…

A. The board of directors on or before June 1 each year shall prepare estimates of the amount of money required to meet the obligations of the district for the next fiscal year, including maturing bonds and interest, maintenance, operating and current expenses, together with such…

A. The board of supervisors of the county in which the office of the power district is located shall immediately upon receipt of the estimates of the total assessments of the district and the certificate of the board of directors certifying the total amount of money required to b…