Title 48 — Special Taxing Districts

A. If the lien of an assessment or reassessment or of a bond issued to represent the amount assessed on any lot is held invalid by a court because a portion of the improvement ordered was not within the power of the board to order or was not properly embraced in the contract for …

The board may, on completion of any portion of the improvement for which the contract price equals twenty thousand dollars or more, order an assessment for the proportionate part of the contract completed, and the proportionate amount shall be collected as provided in this articl…

A. After an assessment has been approved by the board, the contractor and all persons having an interest in any lot assessed may request the board, by a duly acknowledged written instrument, to modify or correct an assessment. The board may order such modification or correction o…

A. The board may determine that improvement bonds shall be issued for the cost and expense of the improvement. The bonds shall be issued in the name of the sanitary district but shall be made payable only from the special fund collected by the sanitary district from special asses…

A. If the board decides to issue improvement bonds, it shall so declare in the resolution of intention for the work and shall specify the maximum rate of interest which the bonds shall bear. A similar description of the bonds shall be inserted in all notices of the proceedings re…

A. After the prescribed time from the date of the warrant has expired and after the sanitary district has recorded the return, the board shall make and certify a complete list of all unpaid assessments that amount to twenty-five dollars or more on any assessment. B. If any person…

A. The bonds shall be signed by the chairman of the board, attested by the secretary and sealed with the corporate seal of the district, and the interest coupons, if any, shall bear the facsimile signature of the chairman and secretary of the district. B. The bonds shall be subst…

A. The board, at the time it certifies the list of unpaid assessments, shall write the word "certified" on the record of the assessment opposite each unpaid assessment included in the list, and all assessments of twenty-five dollars or more cease to be payable in cash and are the…

A. All assessments not certified remain collectible by the contractor or district pursuant to this article. The district shall promptly collect all installments of principal and interest on the assessments so certified. The district shall, thirty days before any installment of pr…

B. The board shall attach to and publish with the list a notice that unless each delinquent installment, and the penalty and costs on the installment, is paid, the whole amount of the assessment will be declared due and the property on which the assessment is a lien will be sold …

At any time before the sale of any lot assessed, any person may pay the delinquent installment on the lot together with the penalty and costs due, including the cost of advertising. The board shall note on its records the date of payment, the name of the person by or for whom it …

A. On the day fixed for sale, the agent designated by the board shall, at 10:00 a.m., or at any time thereafter to which the sale may be adjourned, begin the sale of the property advertised, beginning at the head of the list and continuing in the numerical order of lots until all…

A. After making the sale, the agent designated by the board shall execute, in duplicate, a certificate of sale stating the description of the property sold, the name of the owner given on the record of the assessment, that the property was sold for a delinquent assessment, the im…

A. A party having an interest in the lot may redeem the property at any time before the execution and delivery of a deed by paying to the district the amount for which the property was sold and an additional five per cent if paid within three months from the date of sale, ten per…

A. After the expiration of twelve months from the date of sale, the board shall cause to be executed to the purchaser or his assignee on his application, if he has fully complied with this section, a deed to the property sold. The deed shall recite substantially the matters conta…

The agent designated by the board shall promptly pay to the treasurer all monies collected by him from sales. The treasurer, on receipt of the monies, shall place the monies in the special fund created for the payments of the bonds issued for the improvement.

A. The board may by resolution passed before or after issuance of the bonds provide that the assessments for the payment of the bonds are collectible in the manner and by the officers provided by law for the collection and enforcement of the general taxes levied by the district. …

A. If the assessment on a lot levied for an improvement under this article, or part of an improvement, or the entire assessment, is adjudged void for any reason, the board shall cause to be levied and assessed on the lot on which the assessment has been held void, or on all the l…

If the time and place for a hearing are fixed by the board under this article, and for any reason the hearing is not held or regularly adjourned to a specified time and place, the authority of the board is not divested or lost. The board may thereafter fix a time and place for th…

Unless otherwise provided, proof of publication or of posting resolutions or notices shall be made by the affidavit of the person required to make publication or do the posting. The affidavit shall state the manner of publication or posting and the dates, shall have attached a co…

A. The district shall keep the records required by this article at the district office. The records shall be open to inspection during office hours. B. The engineer shall do the surveying and all other engineering work necessary under this article. Every certificate signed by the…

A. If the board determines and states in the resolution of intention that improvement bonds shall be issued, bond anticipation notes may be sold at any time after the award of a construction contract, except that bond anticipation notes to pay the estimated engineering fees may b…

A. The board may establish a revolving fund to aid the construction of public improvements under this chapter. The board may provide for transfers into such fund from any lawful source. B. All unexpended balances of appropriations from the fund remaining after the appropriations …

If there is a deficiency in the revenues collected from the special assessments by reason of the inadequacy of the method of collection adopted by the district under section 48-2076, and the district had a population of more than two thousand persons and had been in existence for…

A. In addition to the purposes for which an improvement district may be formed under section 48-2043, an improvement district may be formed within a designated area to provide public sanitation service within the district at a higher level or greater degree than provided in the r…

If a parcel of property that is subject to assessment and a lien under section 48-2057, subsection H is exchanged to this state or the United States for another parcel of property in the sanitary district owned by this state or the United States and the parcel of new private prop…

A. The board of directors of a sanitary district may issue bonds for the purpose of refunding any bonds issued pursuant to article 2 of this chapter. Refunding bonds may be issued only if the total amount of principal of and interest on the refunding bonds does not exceed the tot…

A. Refunding bonds issued under this article may be: 1. Exchanged for bonds of at least the same principal amount of the bonds to be refunded. 2. Sold at, above or below par at a negotiated or public sale. 3. Exchanged in part and sold in part. B. If the refunding bonds are sold,…

A. If refunding bonds are issued, the board of directors shall file a modified assessment reflecting the reduction in the assessment. B. If the modified assessment does not increase the assessment on any parcel or lot in the sanitary district, the board may approve the modified a…

A. Refunding bonds shall be secured by and are payable from the special assessments levied to pay the bonds being refunded. On the issuance of refunding bonds, the board of directors shall cause the remaining unpaid installments of the special assessments to be recalculated and m…

The treasurer of the sanitary district and the county treasurer may provide by agreement for: 1. The county treasurer to collect the special assessments under this article at the same time and in the same manner as provided by law for the collection and enforcement of general ad …

The determination by the board of directors that the limitations and conditions prescribed by this article relating to issuing refunding bonds have been met is conclusive in the absence of fraud or arbitrary and gross abuse of discretion.