Title 48 — Special Taxing Districts

A. If the money raised by the sale of bonds issued pursuant to this chapter is insufficient, or if the bonds are unavailable for completion of the plans for drainage and works adopted and additional bonds are not voted, the board of directors shall provide for the completion of t…

A. When a drainage district organized under this chapter includes within its boundaries, at the time of its organization, any lands granted or in any manner confirmed or transferred to the state under the provisions of the enabling act, approved June 20, 1910, and the title to th…

There shall be a bond fund, a construction fund, a general fund, and a refunding fund. The treasurer of the district shall apportion all monies received into the fund corresponding with the purpose for which received.

A. The treasurer shall pay out the money deposited with him for the credit of the districts only upon warrants of the board of directors, signed by the president and attested by the secretary. B. The treasurer shall report in writing at each regular meeting of the board of direct…

No claim shall be paid by the treasurer until allowed by the board, and only upon a warrant signed by the president and countersigned by the secretary.

A. Upon presentation to the treasurer of matured interest coupons, he shall pay them from the bond fund. B. When the bond fund amounts to ten thousand dollars in excess of the amount sufficient to meet the matured interest coupons, the board of directors shall direct the district…

The cost and expense of purchasing and acquiring property and constructing the works and improvements provided by this chapter shall be paid from the construction fund.

The board of directors shall, on the first Tuesday in March each year, make and publish a verified statement of the financial condition of the district, showing particularly the receipts and disbursements of the preceding year, together with the source of such receipts and the pu…

The rights of way, ditches, drains, conduits, flumes, pipe-lines, dams, reservoirs, pumping-plants, water and other property of like character belonging to any drainage district, as well as the bonds or other evidences of indebtedness of the district, shall not be taxed for state…

The board of directors shall not incur any debt or liability whatever, either by issuing bonds or otherwise, in excess of the express provisions of this chapter, and any debt or liability incurred in excess of such express provisions shall be absolutely void, but for the purposes…

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

The petitioners joining in a petition for the organization of a drainage district under this chapter may, if they elect, request that the land in the proposed drainage district when organized be subdivided into tracts of not less than forty acres each, as specified in the petitio…

A. If the petitioners joining in a petition for the organization of a district request a subdivision of the lands as provided in section 48-2731, the board of supervisors shall, in their determination or order provided for in section 48-2605, also recite or refer to the fact that…

A. When a district is organized subject to the provisions of this article, the board of directors of the district, after adoption by the board of plans for the conduits, drains and other drainage works and works incident thereto proposed to be constructed by the district, shall a…

When a drainage district is organized subject to the provisions of this article, the board of directors of the district shall furnish the board of supervisors and the county assessor with the estimate of expenditures in the manner and at the time provided in section 48-2702, and …

The board of supervisors in each county in which a district or any part thereof is located, organized subject to provisions of this article, shall annually at the time of levying general county taxes levy a tax to be known as the "(name of district) drainage district taxes" suffi…

All assessments authorized by sections 48-2708 and 48-2709 shall be apportioned against the several subdivisions within a district organized subject to the provisions of this article according to the unit system of benefits derived.

A. For the purpose of constructing the necessary conduits, drains, sluices, water-gates, pumps, pumping plants, embankments and any and all other works and appliances necessary for the drainage of the lands of the district, acquiring the necessary property and rights therefor and…

A. The board of directors shall, within thirty days after entry of the order directing the issuance of any bonds, commence an action in the superior court of the county in which the office of the board is located, to determine the validity of the bonds. B. The action shall be in …

A. If no action is commenced by the board of directors as provided by section 48-2752, then within not less than thirty nor more than ninety days after the issuance of any bonds under this chapter, any person whose lands within the district are subject to assessment by the distri…

A. At the hearing of the proceedings taken under section 48-2752 or 48-2753 the court shall hear and determine the sufficiency of all proceedings. B. If more than one action is pending at the same time concerning similar contests they shall be consolidated and tried together.

A. The court hearing a contest as provided by this article, in inquiring into the regularity, legality or correctness of the proceedings, shall disregard any error, irregularity or omission which does not affect the substantial rights of the parties to the action. The rules of pl…

A. All bonds issued under this chapter shall be payable in legal currency of the United States, and except for the bonds provided for in articles 8 and 11 of this chapter, shall be in ten series as follows: 1. On January 1, after the expiration of eleven years, five per cent of t…

A. The board of directors may sell the bonds from time to time in such quantities as may be necessary and most advantageous to raise money for the purposes specified in section 48-2751, and otherwise to carry out the objects and purposes of this chapter. Before making any sale th…

A. All bonds issued under the provisions of this article and article 8 of this chapter shall be a lien upon the real property included in the district, and the lien of the bonds of any issue shall be a preferred lien to that of any subsequent issue. B. The bonds and the interest …

When a district has outstanding bonds, coupons or other evidences of indebtedness, the payment thereof may be provided for by the issuance of new bonds or refunding bonds in the manner prescribed by this article.

In order to propose the refunding of such bonds, coupons or other evidences of indebtedness, a petition shall be presented to the board of directors, signed by a majority of the qualified electors of the district. The petition shall set forth the amount of bonds, coupons or other…

A. Immediately after entering the petition on its minutes, the board shall call an election at which shall be submitted to the qualified electors of the district the question of whether or not the bonds of the district, in the amount set forth in the petition, shall be issued. Th…

A. The refunding bonds shall be made payable in legal currency of the United States in twenty series, as follows: 1. On January 1, after the expiration of twenty years, five per cent of the whole amount of the bonds issued. 2. On January 1 of each year thereafter, an equal amount…

A. When the refunding bonds are issued the board may sell them to the highest bidder from time to time in such quantities as may be necessary and most advantageous to raise money to pay the bonds, coupons or other evidences of indebtedness of the district outstanding at the time …

A. When refunding bonds issued under this article are executed, they shall be deposited with the treasurer of the county in which the district was organized. The treasurer shall receive the bonds, give receipt therefor, and shall be charged with them on his official bond. The tre…

The refunding bonds may be exchanged at not less than ninety-five per cent of their par value, including accrued interest, for any of the indebtedness described in the notice of the election authorizing the issuance of the refunding bonds. A contract for such exchange may be made…

It is unlawful for the board of directors to sell or exchange any refunding bonds for less than ninety-five per cent of their par value.

When there remains in the possession of the board of directors after completion of its drainage system and payment of all demands against the district, any bonds authorized to be issued by the district but not sold and not necessary to be sold to raise funds for the use of the di…

The election provided by section 48-2791 shall be held in the same manner as other elections are held under the provisions of this article. Notice of the election shall be given in the same manner as provided for giving notice of special elections for the issuance of bonds. The n…

When the vote is canvassed by the board of directors and entered of record, if it is found that a majority of the votes cast is "for destroying bonds - -yes," the president of the board, in the presence of a majority of the members of the board, shall destroy the bonds authorized…

When the board of directors determines that the authorized bonded indebtedness of the district is greater than the district will require to complete its system as planned, the board may call a special election for the purpose of voting upon a proposal to reduce the bonded indebte…

A. Notice of the election to reduce the bonded indebtedness of the district shall be given in the same manner as provided for calling special elections for issuance of bonds. The notice of election shall state the amount of the authorized bonded indebtedness of the district, the …

No reduction of the bonded indebtedness as provided by sections 48-2794 and 48-2795 shall in any manner affect any order of court which has been made adjudicating and confirming the validity of such bonds.

A. When five or more holders of title or evidence of title to improved lands which are subject to overflow or washing, or menaced or threatened by the normal flow, flood or overflow waters of any natural watercourse, stream, canyon or wash, whether perennial, intermittent or floo…

Any flood protection district organized under this article shall have the power to cooperate with and receive donations from the state, from a county, city, town or other municipality, and from responsible private corporations, associations or individuals desiring to assist in su…

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

A. Notwithstanding chapter 19 of this title, a flood protection district that is located in a county that contains four or more flood protection districts may transfer lands from its jurisdiction if all of the following apply: 1. Five or more property owners within a flood protec…

A. Notwithstanding section 48-2682, a district formed pursuant to this article shall be governed by a board of directors elected at large and consisting of either three or five directors. Any person who is eligible to vote in an election in the district as prescribed by subsectio…

In this article, unless the context otherwise requires: 1. "Acre" means one acre of unsubdivided land. 2. "Assessment" or "assessment roll" means a special assessment made under this article. 3. "Block" means a parcel of land, whether regular or irregular, that is bounded by stre…

In addition to the powers granted to the board of a flood protection district as provided in article 10 of this chapter, the board may exercise the powers set forth in this article to construct, reconstruct, replace, renovate, repair or acquire flood protection facilities as the …

A. If the public interest or convenience requires, the board may order the acquisition, construction, reconstruction, replacement, renovation, repair, operation or maintenance of flood protection facilities and appurtenances in, under, over or through any street, or any public la…

A. Before the board adopts a resolution of intention that will result in an assessment against one or more lots, acres or parcels within the district, the proponents of the proposed project shall circulate and submit to the board a petition in support of the proposed improvement …

Before the board adopts the resolution of intention pursuant to section 48-2834, the engineer shall prepare preliminary plans, specifications and estimates of the cost and expenses of the improvement and shall file these with the clerk. If the board orders the work or improvement…

The board shall send to each property owner whose property may be assessed a notice of the passage of the resolution of intention pursuant to section 48-2834. The notice shall include a brief description of the proposed improvement and a statement that the board proposes to levy …