Title 48 — Special Taxing Districts

In this chapter, unless the context otherwise requires: 1. "Active management area" means an active management area established under title 45, chapter 2. 2. "Board" means either the initial board of directors or the permanent board of directors of a district. 3. "Contract replen…

A. A water district may be organized in an active management area in which all of the following conditions exist on the date the district is organized: 1. The active management area: (a) Has a management goal of safe-yield. (b) Contains territory in at least three counties. 2. Th…

A. The governor shall appoint the initial board of directors, consisting of seven members, as follows: 1. One member from a list of nominees submitted by the board of supervisors of the most populous county in the active management area. 2. One member from a list of nominees subm…

Any aggrieved person or entity may contest the formation of a district under this chapter by filing an action within thirty days after the initial board assumes office under section 48-4803 in superior court in the most populous county in the active management area. If more than …

A. A district is a corporate body and political subdivision of this state that may act in its official corporate name and has all of the rights and immunities of municipal corporations that are granted by the constitution and statutes of this state, including immunity of its prop…

A. The initial board has all of the powers and responsibilities prescribed by this chapter unless specifically limited to the permanent board. B. Not later than thirty months after the initial board conducts its organizational meeting under section 48-4803, subsection E, it shall…

A majority of the board may propose that the district be dissolved, but only if all contractual obligations and debts of the district are satisfied and another governmental entity or entities accept dedication of all district projects and of all water district groundwater repleni…

(L93, ch 107 sec 15.) A. The permanent board of directors shall consist of eleven persons, each representing a separate division established pursuant to section 48-4834, subsection A, paragraph 2 plus one person appointed by the board of supervisors of any county in which fifty p…

(L93, ch 144 sec 1.) A. The permanent board of directors shall consist of eleven persons, each representing a separate division established pursuant to section 48-4834, subsection A, paragraph 2 plus one person elected at large from that portion of any county in which fifty per c…

A. A candidate for election to the permanent board as a division director shall be nominated by a petition signed by at least one hundred fifty qualified electors of the division in which the candidate resides. A candidate for election to the permanent board as an at large county…

A. The board shall hold regular meetings every calendar quarter and additional meetings on the call of the chairman or a majority of the members of the board. The secretary-treasurer shall give at least three days' notice of each meeting to each member of the board in addition to…

A. The board shall: 1. Determine its organizational and procedural structure, adopt, amend or repeal bylaws, rules and forms consistent with the requirements of this chapter and prescribe a system of accounts. 2. Determine the boundaries of the divisions in the district that shal…

A. As part of a plan of permanent operation and administration adopted under section 48-4806, subsection B, paragraph 1, the initial board shall determine the size and representative nature of a permanent advisory council to the permanent board. The advisory council shall include…

A. The district shall cooperate, coordinate and confer with the director of water resources, state agencies, other special districts, authorities and other political subdivisions of this state and the United States with respect to matters within their jurisdiction relating to aug…

This chapter shall not be construed to modify, alter or change the functions, powers, duties, rights and liabilities prescribed under title 45, chapters 1, 2 and 3. This chapter does not authorize the district to: 1. Engage in the retail distribution of water within the service a…

The board, for and in the name of the district, may: 1. Acquire in any lawful manner, except as limited by this chapter, and sell, lease, exchange or otherwise dispose of real and personal property, easements and rights-of-way that are necessary or required for the uses and purpo…

In conjunction and cooperation with the director of water resources, the groundwater users advisory council and operating units in the active management area, and consistent with the management plan adopted for the active management area under title 45, chapter 2, article 9, the …

A. The district, subject to the limitations described in section 48-4852, paragraph 4, may: 1. Negotiate to acquire in its own name, or on behalf of an operating unit located in the active management area, water and rights to water which may be legally available to augment the wa…

A. The legal title to all property and property rights acquired under this chapter vests in the district and shall be held for the uses and purposes prescribed by this chapter. B. The board may: 1. Acquire, hold, manage, occupy and possess property as provided by this chapter. 2.…

A. The construction of projects or facilities undertaken by the district shall be by contract and not by force account. The district may enter into contracts for construction work exceeding twenty-five thousand dollars only after notice published for at least ten days, except in …

A. On or before July 1 each year the district shall adopt an administrative budget for the succeeding fiscal year. The budget shall consist of a complete statement of administrative expenditures from the general fund during the past fiscal year and an estimate of the different am…

A. From and after the date on which the district is initially organized under section 48-4802, the state treasurer shall transfer all unencumbered monies for the purpose of augmentation of the water supply of the active management area levied pursuant to section 45-611, subsectio…

The district may assess fees, including extraction fees, development impact fees, connection fees, user fees, replenishment fees and administration fees, against any operating unit or other person with which the district has a contractual responsibility to provide any service. Th…

A. The secretary-treasurer of the district shall establish appropriate accounting classifications and designations in the district accounting records to provide for accurate and systematic control and allotment of all monies received. B. The secretary-treasurer shall maintain a b…

A. Monies due to the district under agreements for the sale of water or other services, proceeds of bond issues or any other obligation may be made payable at the office of the district. All monies derived from operations of the district and received by any officer, agent or empl…

The secretary-treasurer of the district shall: 1. Pay matured interest coupons from bonds of the district from the bond fund. 2. Invest monies in the bond fund, under direction of the board, in bonds of the United States or this state which shall be kept in the bond fund and may …

A. On or before December 1 each year the board shall make a verified statement of the financial condition of the district as of June 30 of the preceding fiscal year, showing particularly the receipts and disbursements during the fiscal year and the source of the receipts and the …

If the district finds other financing methods or procedures inadvisable, inadequate or insufficient to acquire or construct projects, works or facilities, it may independently or in conjunction with any other optional or alternative plans provided in this chapter issue revenue bo…

No revenue bonds may be issued until provision is made by contracts pursuant to this chapter adequate in the judgment of the board to ensure all necessary fiscal reserves, operation costs, maintenance and depreciation charges and payment of principal and interest of any bonds rel…

A. Resolutions for a bond issue or issues under this article shall state the amount of the proposed issue or issues, the proposed interest rate and types and terms of bonds, that all other methods of necessary financing by the district have been found impractical, inadvisable or …

A. The chairman of the board, at the earliest practical date, shall fix a time and place for a hearing not less than twenty nor more than thirty days after adopting the resolution. Notice of the time and place fixed for the hearing shall be published twice in a newspaper of gener…

Revenue bonds issued under this article shall be authorized by resolution of the district and may be issued in one or more series, shall bear such date or dates, mature at such time or times, bear interest at such rate or rates, be in such denomination or denominations and in suc…

A. Revenue bonds issued under this article shall provide that: 1. The bond is purchased and taken after a complete disclosure of and with a full knowledge of all of the surrounding relevant facts and circumstances and not on the representation, faith or credit of the district, th…

The board may submit any bonds issued under this article to the attorney general after all proceedings for their authorization have been completed. On submission the attorney general shall examine and pass on the validity of the bonds and the regularity of the proceedings. If the…

This chapter constitutes full authority for authorizing and issuing bonds without reference to any other law of this state. No other law with regard to the authorization or issuance of obligations or which in any way impedes or restricts the carrying out of the acts authorized by…

Active management area water district revenue bonds issued under this article are securities in which public officers and bodies of this state and of municipalities and political subdivisions of this state, all companies, associations and other persons carrying on an insurance bu…

A. At any time after the adoption of a plan of permanent operation and administration under section 48-4806, subsection B, the board may elect to adopt an ordinance or resolution to undertake the water district groundwater replenishment obligation of any and all real property and…

A. The district shall replenish groundwater in an amount equal to the water district groundwater replenishment obligation. The district shall complete the replenishment of the water district groundwater replenishment obligation applicable to a particular year within three full ca…

A. The district shall: 1. Establish annually the costs and expenses to replenish groundwater pursuant to this article with respect to all parcels of water district member land and all water district member service areas, including capital expenses and the operation, maintenance, …

A. In carrying out the water district groundwater replenishment obligation prescribed in section 48-4972, subsection A, the district shall: 1. Adopt bylaws, rules, ordinances and policies for the performance of the water district groundwater replenishment obligations. 2. Perform …

A. Real property qualifies as a water district member land only if all of the following apply: 1. The real property is located in an active management area in which the district is located. 2. The real property is not a member land, or a parcel of member land under chapter 22 of …

A. On or before March 31 of each year after the recordation of the instrument described in section 48-4975, subsection C, each municipal provider delivering water to water district member land shall file a report with the district, with the director of water resources and with th…

In order to efficiently manage sources of water for replenishment, the district may store and recover water outside of active management areas. Subject to section 48-4973, subsections E and G, the costs of operating storage and recovery facilities outside active management areas …

The district shall determine the form of any reports to be submitted by a municipal provider in order to carry out the purposes of this chapter. Each report required by the district shall contain either a sworn statement or a certification, under penalty of perjury, that the info…

A. On or before the third Monday of August of each year after the qualification of any real property as water district member land, the district shall levy an annual replenishment assessment against each parcel of water district member land that is subject to a water district par…

A. If not paid by the due date specified by the district, the replenishment assessment imposed by this chapter constitutes a lien on the parcel of water district member land against which the unpaid assessment was levied. B. On delinquency, the district shall notify the owner of …

The service area of a municipal provider shall qualify as a water district member service area only if all of the following apply: 1. The service area is located in an active management area in which the district is located. 2. The municipal provider is not a member of a groundwa…

A. On or before the third Monday of August of each year after the qualification of the water district member service area of any municipal provider, the district shall levy a replenishment tax against each municipal provider that has a qualified water district member service area…

A. If an annual replenishment assessment or annual replenishment tax is not paid when due under this article, the district shall charge interest at a rate of one per cent for each month or fraction of a month that the assessment or tax remains delinquent. B. The district may brin…

A. The district's authorized representative may enter at reasonable times on the property of a municipal provider required to provide reports under section 48-4976 to inspect and audit records required to be kept under section 48-4976, and the owner, manager or occupant of the pr…