Title 48, Special Taxing Districts

General obligations of the district shall be provided for by the levy and collection of taxes on all the real and personal property in the district unless otherwise specifically authorized. General obligations shall be limited to the following: 1. The cost of operation, maintenan…

The board of directors of an improvement district may collect payment of irrigation district assessments imposed upon the land within the improvement district as a general obligation of the district. If irrigation district assessments are collected as a general obligation, the bo…

The board of directors of a district organized under the provisions of this article shall make annual statements and estimates for the district, publish notice thereof, have hearings thereon and adopt them at the times and in the manner provided for county statements and estimate…

A. The board of supervisors shall levy on the property of the districts as provided by this article and collect as general county taxes are collected the amounts shown by the statements and estimates as adopted by the board of directors of the district. All statutes providing for…

The duty of the county to construct and maintain roads and highways within the boundaries of an improvement district shall not be impaired or abridged by the establishment of the district. The county and the district shall cooperate in expending monies that may be available in th…

Supervision of construction work and clerical services performed by county employees in connection with special assessment proceedings shall be charged to the proceedings as incidental expenses. Services of the street superintendent and other employees and costs of publication of…

A. If any money or property remains in the special fund for any bond issue after all the bonds are fully paid, it shall go to the general fund of the district, except that if the work has been fully completed and the maintenance of a general fund is not deemed necessary by the bo…

Any district organized under this article shall be dissolved by its board of directors when all bonds and other obligations of the district are paid or have become barred by the statute of limitations, and the operation and maintenance functions of the district or the major part …

A. In addition to the purposes for which an improvement district may be formed under the provisions of section 48-909, an improvement district may be formed for the sole purpose of purchasing and not generating energy for the lighting of the public streets and parks of the improv…

A. If a petition for the formation of an improvement district to purchase energy for street or public park lighting under section 48-960 is presented to the board of supervisors, which purports to be signed by all of the real property owners in the proposed district, the board, a…

A. Except as provided in subsection C of this section, a county improvement district that is formed pursuant to section 48-960 or 48-961 for purchasing energy for the lighting of public streets and parks and that is entirely annexed into a city or town pursuant to section 9-471 s…

A. If the board of directors has determined that improvement bonds shall be issued, bond anticipation notes may be sold at any time after the ordering of the work. B. Principal and interest on the bond anticipation notes shall be paid solely from the proceeds of the sale of impro…

A. The board of supervisors may create a revolving fund in the county treasury to aid in the construction of public improvements under this article. The board of supervisors may provide for payments into such fund from any lawful source including but not limited to payments from …

A. Notwithstanding any other provision of this chapter, the board of directors of an improvement district may obligate, by resolution, by contract or by inclusion in any bonds issued by the district, the revenues generated by any domestic water or domestic wastewater system of th…

Services provided by a county to any county improvement district formed pursuant to this article are subject to reimbursement pursuant to section 11-251.06.

A. Any bonds issued pursuant to this chapter may be refunded and refunding bonds may be issued to do any of the following: 1. Provide monies to pay the bonds being refunded at their maturity or before their redemption date. 2. Purchase noncallable obligations issued or guaranteed…

A. If the alternative methods to procure professional services and construction services pursuant to section 48-282 are used and if the costs of the project are to be assessed to property in the district, the board of directors shall follow as nearly as practicable the procedures…

A. The provisions of this article are alternative and supplemental to article 1 of this chapter, and are intended to provide economies in the costs of local improvements to property owners by providing for contractors to be paid in cash rather than by being paid with warrants and…

A. Written protests may be filed as to the matters provided in sections 48-917, 48-918 and 48-928, except as to the performance of improvement work, within the time provided in section 48-917, and thereafter the curative provisions of section 48-928, except as to the performance …

A. Following the recording of the diagram and assessment as provided in section 48-927, the clerk shall give notice of the day the assessment was recorded, that the assessments may be paid to the treasurer in cash within thirty days, and, if bonds are to be issued, that bonds wil…

A. Annual installments of principal and interest of the assessments shall be collected on the county tax roll in the manner provided in section 48-946 and the provisions of sections 48-947 and 48-952 shall apply. B. The annual installments of the assessments shall constitute a fi…

A. An owner may elect to pay the total amount of the assessment levied on a lot or tract of land owned by him, or the unpaid balance thereof if a part has been paid. B. When an owner has prepaid an assessment on any lot or tract of land, such lot or tract shall not thereafter be …

A. When the treasurer determines that, by reason of the prepayment of an assessment or assessments as provided in section 48-985, a bond or bonds may be called, proceedings shall be had as provided in this section. B. The treasurer shall advance the maturity of bonds in the amoun…

A. The board of supervisors may establish a revolving fund in the county treasury to finance infrastructure construction in the unincorporated areas of the county. The board may provide for payments into the fund from any lawful source including payments from the county general f…

A. During the pendency of a proceeding, changes and modifications may be made by the board in the acquisitions or improvements, the cost estimate, the diagram, the boundaries of the assessment district, the extent or apportionment of the assessments, or in the proceedings. B. Unl…

Except as provided in this article, the provisions of article 1 of this chapter shall apply.

A. If the annual installments of special assessments of any county improvement district do not provide funds sufficient for the payment of the bonds and the interest thereon as they shall accrue, the board of supervisors may, after a public hearing and upon such notice as the boa…

Section 48-1003 provides a complete procedure for court proceedings, sale, purchase by the public entity, payment of the purchase price and other amounts, redemption, resale, and disposition of the proceeds of redemption or sale, of delinquent properties, when installments of pri…

A. The board of directors of any improvement district may, as a cumulative remedy, order that an action in a court of competent jurisdiction be brought pursuant to this article for judicial sale of delinquent property. B. Any number of properties subject to the same assessment fo…

The remedies provided by this article may be exercised by order made at any time prior to the expiration of four years subsequent to the date of delinquency of the last installment due or to become due upon the assessment, including modified, proportionate, supplemental or reasse…

In this article, unless the context otherwise requires: 1. "Clerk" means the person appointed by the board of directors to act as the clerk for the district and to perform the duties otherwise prescribed for a clerk pursuant to this chapter. The board shall establish and make kno…

A. At the option of the board of supervisors after presentation of a petition requesting the establishment of a domestic water improvement district or a domestic wastewater improvement district, or on the submission of a separate petition following the establishment of an improve…

A. Each director of an elected domestic water improvement district or domestic wastewater improvement district board of directors is eligible to receive not more than seventy-five dollars for each meeting of the board attended and reimbursement for necessary travel expenses for a…

A. The board of directors of a domestic water improvement district or domestic wastewater improvement district elected or appointed pursuant to this article shall have all the powers and duties of the board of supervisors sitting as the board of directors of a county improvement …

A. The board of supervisors may review and comment but shall not have veto authority over financial transactions of the board of directors of an improvement district elected pursuant to this article. B. This section does not apply to a district with a population of more than ten …

The board of supervisors of the county in which a domestic water improvement district or domestic wastewater improvement district is located may at any time revoke the authority of an elected board of directors in order to protect the residents of the district. Any district in wh…

Services provided by a county to a domestic water improvement district or domestic wastewater improvement district are subject to reimbursement pursuant to section 11-251.06.

A. A county improvement district that has acquired, has constructed or owns a water system that provides domestic water to residents of that district or a county improvement district that has constructed and owns a wastewater treatment facility that serves the residents of that d…

A. Notwithstanding any other law, a domestic water or wastewater improvement district may construct, acquire, or improve a drinking water, wastewater or water reclamation facility with monies borrowed from or financial assistance, including forgivable principal, provided by the w…

A. The county board of supervisors shall hold a hearing on the proposed merger of two or more domestic water improvement districts that are formed pursuant to this article if either of the following applies: 1. The county board of supervisors has received a petition containing th…

In this article, unless the context otherwise requires: 1. "Clerk" means the clerk of the board of supervisors. 2. "Debt service" means the principal of, interest on and premium, if any, on the bonds, when due, whether at maturity or prior redemption and costs of registrars, trus…

A. If the public convenience and necessity require, the board of supervisors of a county having a population of more than ninety thousand but less than two hundred fifty thousand persons according to the most recent United States decennial census, on its own motion or on receipt …

A. The clerk shall execute a notice which shall read substantially as follows: To whom it may concern: The board of supervisors of _______________ county, on (date) , adopted the attached resolution declaring its intention to form a tax levying rural road improvement district. A …

A. Any person claiming an interest in real property which the resolution discloses is in the district may file a written objection with the clerk before 5:00 p.m. on the business day preceding the date set for the hearing. The objection may raise one or more of the following: 1. …

A. After the hearing, the board of supervisors may adopt a resolution ordering the formation of the district, deleting any property which the board determines should be excluded from the district, adding any property which the board determines should be included in the district, …

A. A person claiming an interest in property who filed a written objection and who presented testimony or evidence at the hearing may seek review of the order forming the district and the decision of the board of supervisors at the hearing. The action shall be begun in the superi…