Title 48, Special Taxing Districts

In this chapter, unless the context otherwise requires: 1. "District" means an agricultural improvement district. 2. "Same general system of irrigation works" means any system of irrigation works of whatever character, combination or construction, by whatever means operated, and …

An agricultural improvement district organized under the provisions of this chapter is a public, political, taxing subdivision of the state, and a municipal corporation to the extent of the powers and privileges conferred by this chapter or granted generally to municipal corporat…

A. When five or more holders of title or evidence of title to agricultural lands which have at any time been recognized as within the exterior boundaries of a United States reclamation project and which are susceptible of irrigation by the same general system of irrigation works,…

A. In order to propose the organization of an agricultural improvement district, a petition shall be presented to the board of supervisors of the county in which the lands within the proposed district, or the greater portion thereof, are located, signed by the required number of …

A. The county equalized assessment roll adopted next preceding presentation of the petition for organization of the district shall be sufficient evidence of title for the purposes of this chapter, but no person who has received or acquired title to land within the proposed distri…

A. At the time fixed in the notice for the hearing, the board of supervisors shall proceed to hear the petition, together with any statements offered by any holder of title or evidence of title to lands included within the boundaries of the proposed district, either in favor of o…

A. Any person interested who is a party to the record may appeal to the superior court in the county in which the petition was heard from the order of the board of supervisors, but if more than one appeal is taken, they shall be consolidated and tried together. The appeal shall b…

A. Upon entry of the order of the board of supervisors, it shall give notice of an election to be held in the proposed district for the purpose of determining whether or not it shall be organized under the provisions of this chapter. The notice shall designate the name for the pr…

A. No person shall be entitled to vote at any election held under the provisions of this chapter unless the person is a qualified district elector. In this chapter, a qualified district elector is a person who is otherwise qualified to vote for state officers under the general el…

A. The ballots at the organizational election shall contain the words, "agricultural improvement district - -yes," and "agricultural improvement district - -no." The ballots shall also set forth the names of one or more persons, according to the divisions of the proposed district…

The board of supervisors shall, on the first Monday succeeding the election, if then in session, or at its next succeeding regular or special session, canvass the votes cast. If upon the canvass it appears that a majority of all votes cast is "agricultural improvement district - …

A. The board shall cause a copy of the order, duly certified, to be immediately filed in the office of the county recorder of any county in which a portion of the lands included within the district is located, and immediately forward a copy thereof to the clerk of the board of su…

A. The election or organization may be contested by any person owning property within the proposed district subject to assessment for purposes of the district. The directors elected at the election shall be made parties defendant. B. The contest shall be brought in the superior c…

The directors elected at the organizational election shall immediately enter upon their duties as such, upon qualifying in the manner provided by section 48-2390. The directors shall hold office until their successors are elected and qualified.

A. The directors of a district organized under the provisions of this chapter, on the first Tuesday after their election and after they have qualified, shall meet and classify themselves by lot into two classes as nearly equal in number as possible. The term of office of the clas…

A. On the third Tuesday in October following a regular district election, the directors elected at the regular October election and whose terms have not then expired shall meet and organize the board, elect a president and appoint a secretary who shall hold office during the plea…

The compensation of members of the board of directors shall be determined by the board, but shall not exceed sixty dollars per day for each day's attendance at meetings of the board, and actual and necessary expenses while engaged in official business under order of the board.

A. The board of directors shall hold a regular meeting in its office on the first Monday in March, June, September and December, and such special meetings as required for the transaction of business. If the day prescribed for a meeting is a legal holiday, the board shall meet on …

A. In this section, unless the context otherwise requires: 1. "Change in the standard electric rate schedule" means an increase or decrease or other modification of the rate blocks in, or a change in the method of calculating an escalation provision of, a standard electric rate s…

The board may, for and in the name of the district: 1. Manage and conduct the business and affairs of the district. 2. Make and execute all necessary contracts. 3. Adopt a seal for the district to be used in the attestation of documents. 4. Provide for the payment from the approp…

A. The board shall, for and in the name of the district: 1. Acquire in any lawful manner, lands, easements and other property, real and personal, of every kind, necessary or required for the uses and purposes of the district. 2. Construct, maintain, operate and keep in repair all…

A. The board of directors shall enter into, execute, acknowledge, deliver and perform all contracts or agreements which it finds in the best interest of the district, with any person, firm or corporation, or with the United States or the state, or any department or agency thereof…

A. The legal title to all property and property rights acquired under this chapter shall immediately vest in the district and shall be held by it in trust for, and is dedicated and set apart to, the uses and purposes set forth in this chapter. B. The board of directors may: 1. Ac…

A. The board of directors, its agents or authorized representatives may construct any of the works necessary to carry out any provision of this chapter, across any stream of water, watercourse, street, avenue, highway, railway, canal, ditch or flume which the route of any canal, …

Condemnation proceedings may be brought by the board of directors in the name of the district, and all laws of the state relating to the exercise of the right of eminent domain and the taking of private property for public purposes and obtaining immediate possession thereof shall…

A. The board, its agents, employees and authorized representatives may enter upon any land to make surveys or locate necessary irrigation or drainage works, rights of way, buildings, structures, power transmission lines, telephone lines or any other structures or appliances which…

A. When a drainage district organized under the laws of the state is included wholly or in part within the boundaries of an agricultural improvement district organized under this chapter, the board of directors of the drainage district shall cooperate in every reasonable manner w…

A. A district organized under the provisions of this chapter prior to March 6, 1952 and having within its boundaries not less than one hundred seventy-five thousand acres of land under cultivation may by appropriate resolution of its governing body: 1. Provide for its government …

A. The council shall consist of thirty members, three of whom shall be elected from each division. Each member shall at the time of election be a qualified district elector for land located in the division from which the member is elected, and shall be a resident of the district.…

A. Until the election held in 1980, the board of directors shall consist of the president and twelve directors, one of whom shall be elected from each division and two of whom shall be elected at large to fill the seats which shall be designated as at large director seats numbers…

The president and vice-president of the district shall be elected at large at the regular election and shall serve for a term of four years. Each shall be a qualified district elector and a resident of the district and shall have such powers and perform such duties as prescribed …

A. Elections shall be held on the first Tuesday in April each even-numbered year. The terms of councilmen, directors, president and vice-president shall be four years and shall commence on the first Monday in May following the election. The president, vice-president, and director…

If any member of the council or board of directors ceases to be a qualified district elector for land in the member's division or a resident of the district, or if the president, vice-president or an at large director ceases to be a qualified district elector for lands within the…

Neither the council nor the board of directors may dispose of, distribute or deliver any of the waters from lands of the district to or for use upon any lands outside the district, nor shall the boundaries of the district be changed except by the affirmative vote of three fourths…

This article shall not enlarge, restrict or change the powers of districts created under article 1 of this chapter, and except as modified by this article the provisions of this chapter shall remain in all respects applicable to districts which by appropriate action of their gove…

A. In each district organized under this chapter an election shall be held on the first Wednesday in October of the calendar year next succeeding that in which the organization of the district is completed, at which one or more directors for the district shall be elected to fill …

A. If an order is made increasing the number of members of the board of directors and the date on which the order is made is at least sixty days prior to the first Wednesday of October of the same calendar year, an election shall be held on the first Wednesday in October, but if …

A. The petition for organization of the district may provide that each owner of land shall have one vote, or may provide for voting on an acreage basis. B. Except as provided in section 48-2365, subsection D, if the district is or has been organized under a provision for voting o…

A. The board shall on or before October 1st of each year preceding the year of an election, by an order, establish a convenient number of election precincts in each division, and define the boundaries thereof. B. Fifteen days before an election held under this article, the secret…

Notwithstanding any other law, as an alternative to the election process prescribed in section 48-2384, the board may choose to conduct voting in any election exclusively under the following alternative election process: 1. Beginning ninety days next preceding the Saturday before…

A. The inspector shall be chairman of the election board and may administer all oaths required during the election, and appoint judges and clerks if, during the election, any judge or clerk ceases to act. Any member of the board of election or clerk thereof may administer and cer…

A. When the board of election has counted the votes it shall make a certificate on each of the documents containing the poll list and tally lists, or attached thereto, stating the number of votes received by each person voted for at the election and designating the office for whi…

The conduct of the election, including opening the polls, voting, closing the polls, counting the ballots and making return of the election shall, except as otherwise provided by this article, be as nearly as practicable in accordance with the general election laws of the state.

A. A poll list, tally list or certificate from an election held under the provisions of this article 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 t…

A. The secretary of the board of directors, as soon as the result is declared, shall enter in the minutes of the board a statement of the result, which shall show: 1. The whole number of votes cast in the district and in each precinct thereof, if there is more than one precinct. …

A. Within ten days after receiving their respective certificates of election, the president and each director shall qualify for his respective office by taking and subscribing the official oath and filing a bond as provided in this section. B. The president and each director shal…

A. Prior to voting in a district election an elector shall sign an affidavit that he has all of the qualifications of an elector, as provided for in section 48-2309. B. The district may impose reasonable standards and rules for the registration of voters, the determination of vot…

A. If, at any election held as provided in this article, there are two or more candidates who are tied for the highest number of votes cast for a single office, then as to that office the election shall be considered to be a primary election for the nomination of candidates for t…

A. The board of directors shall, on or before the first meeting of the board of supervisors in July each year, furnish the board of supervisors and the assessor of the county in which the district is located, or if the district is not entirely within the county, then as otherwise…

If a district is located in more than one county, the total estimate as provided for in section 48-2411 shall be divided by the board of directors in proportion to the value of the real property included within the district in each county. This value shall be determined from the …