Title 48 — Special Taxing Districts

In this chapter, unless the context otherwise requires: 1. "Freestanding urgent care center": (a) Means an outpatient treatment center that, regardless of its posted or advertised name, meets any of the following requirements: (i) Is open twenty-four hours a day, excluding at its…

A. In a county with a population of two million or more persons, the county board of supervisors may submit to a vote of the qualified electors the question of forming a special health care district. The board of supervisors may submit as a single issue the question of forming th…

A. The board of directors of a special health care district organized under this chapter shall consist of five citizens who are resident real property owners in the district and who are qualified electors in the district, and none of whom is an elective or appointive state or cou…

A. For a special health care district established pursuant to section 48-5501.01 in a county with a population of two million or more persons, directors shall serve staggered four year terms of office beginning on the first Monday immediately following the declaration of election…

Within thirty days after an election the board of directors shall meet and organize by electing a chairman and a vice-chairman from its members. In addition, the board of directors may appoint a secretary who shall not be a member of the board and who may be paid a salary fixed b…

Members of the board of directors shall serve without compensation, but each is allowed: 1. Necessary travel and incidental expenses actually incurred in performing official district business as approved by the board of directors. 2. Per diem determined pursuant to title 38, chap…

Services provided by a county to a special health care district, including costs related to the formation of the special health care district, are subject to reimbursement pursuant to section 11-251.06.

A. A district that is organized under this chapter may be dissolved by the majority vote of all qualified electors voting on the question of dissolution at a special election called to vote on the question. The district shall not be dissolved if the district has outstanding debt …

A special health care district may: 1. Adopt and use a corporate seal. 2. Sue and be sued in all courts and places and in all actions and proceedings. 3. Purchase, receive, take, hold, lease, use and enjoy property of every kind and description in the district, and control, dispo…

A. This section applies only to a special health care district in a county with a population of two million or more persons. B. Notwithstanding section 48-5502 and except as provided in section 48-5501.01, subsection B, the board of directors of a special health care district sha…

The board of directors may: 1. Purchase surgical instruments, hospital equipment, urgent care equipment, medical clinic equipment, nursing care equipment, ambulance equipment and other property and supplies necessary for equipping the district's facilities and operations. 2. Purc…

A lease of the hospital, a freestanding urgent care center, a medical clinic or a nursing care institution and their equipment shall: 1. Extend for a term of at least one year but not more than twenty years to be determined by the board of directors. 2. Be executed to a nonprofit…

A. If a lessee of the hospital, freestanding urgent care center, medical clinic or nursing care institution and their equipment fails to make the payment of rental required by the lease, the board of directors, at its option, may cancel the lease for the failure. B. If there is n…

A. All special health care district monies from any source shall be deposited with the county treasurer to the credit of the district and shall be paid out only on warrants approved by the district's board of directors. All district monies may be included in the county treasurer'…

A. For a special health care district that is organized pursuant to this chapter and that constructs a general hospital or acquires or leases a general hospital from a county pursuant to section 48-5541.01, the following apply: 1. Notwithstanding section 48-5561, if the hospital …

Rental revenues, if any, received from the lease of a hospital, freestanding urgent care center, medical clinic or nursing care institution and their equipment shall be applied first against expenses of the district, other than for principal and interest on bonds of the district,…

A. On or before July 15 of each year, the board of directors shall furnish to the board of supervisors a report of the operation of the district for the past year and a written statement of the amount of money needed to be raised by taxation during the next fiscal year for all op…

A. A special health care district may maintain and operate an ambulance service or pay the costs of an ambulance service contract if a majority of the qualified electors voting in a regular or special election approve the imposition of the tax necessary to defray the costs of the…

A. A special health care district shall certify to the county board of supervisors an amount to levy as a secondary property tax on all taxable property in the district for expenses of the district, for maintaining and operating the district's facilities and for payments for prof…

A. On the approval of a majority of the qualified electors, a special health care district may issue bonds to carry out any of the provisions of this article. If the board of directors determines that bonds should be issued, the board of directors shall apply to the board of supe…

A. Bonds that are issued under this article may contain a provision requiring the establishment of a reserve or reserves in an amount that does not exceed the requirements of principal and interest payments for the two years during the life of the bonds requiring the largest amou…

A special health care district shall not incur a bonded indebtedness exceeding ten per cent of the net assessed value of all taxable property in the district as shown by the last assessment roll of the county.

A. The board of directors, with the consent of the board of supervisors, may invest and reinvest all money belonging or credited to the district as a sinking fund. The investment shall be made for the best interests of the district. B. The monies may be invested and reinvested in…

A. The board of directors may establish a fund for capital outlays. After a capital outlay fund is established, the board of directors may transfer to the fund any unencumbered surplus monies remaining on hand in the district at the end of a fiscal year. B. If a capital outlay fu…

In a county with a special health care district that is subject to section 48-5541.01, the county shall reimburse the special health care district for any services provided.