Title 48 — Special Taxing Districts

In this article, unless the context otherwise requires: 1. "Assessment" or "assessment roll" means a special assessment made under this article. 2. "Block" means a parcel of ground, regular or irregular, bounded by streets or by streets and district boundary lines. 3. "Chairman o…

A. An improvement district may be established in any unincorporated area, whether or not contiguous, by the board of supervisors of the county in which the proposed district is located, for the purpose of constructing and operating a wastewater treatment facility and making other…

A. A petition addressed to the board of supervisors requesting the establishment of an improvement district may be filed with the clerk of the board if signed by a majority of the persons owning real property and by the owners of fifty-one percent or more of the real property wit…

A. At the time of filing a petition for the establishment of an improvement district, or at any time thereafter but before publication of the notice of the hearing on the petition, a bond shall be filed by the petitioners, with security approved by the board of supervisors, suffi…

A. Except as provided in subsection C of this section, upon receipt of a petition for the establishment of a district, or for an addition to an existing district, the board of supervisors shall set a date for a hearing on the petition not later than forty days after presentation …

A. Upon the hearing, if it appears after consideration of all objections that the petition is signed by the requisite number of owners of real property, and that the public convenience, necessity or welfare will be promoted by the establishment of the district, the board of super…

Any party aggrieved by any act of the board of supervisors in the establishment of an improvement district may bring an action in the superior court of the county in which the district is located to set aside the action of the board, not later than twenty days after final determi…

Unless established pursuant to section 48-903, subsection F, districts organized under this article shall be governed by the board of supervisors of the county in which the district is situated and the board of supervisors shall be deemed to be the board of directors of the distr…

A. When the public interest or convenience requires, the board of directors of an improvement district may order: 1. The whole or any portion, either in length or width, of one or more of the streets of the district graded or regraded, paved or repaved, landscaped or otherwise ma…

A. Notwithstanding any other law, a county improvement district, including a domestic wastewater improvement district, may construct or improve a wastewater treatment facility, sewer collection system, waterworks, including a drinking water treatment facility, or nonpoint source …

A. Any county improvement district may join with any other person or entity in the creation of a multijurisdictional entity to further the acquisition, construction, operation or maintenance of any of the improvements that are authorized by this article and shall establish the du…

A. The board of directors of a domestic water improvement district, a domestic wastewater improvement district or a county improvement district that provides or is established for the purpose of providing water or wastewater services shall have the authority to set fees for the d…

A. All streets, lanes, alleys, places, courts, avenues, boulevards, highways, crossings, intersections, public ways and grounds in an improvement district organized under this article, which are open to the public use or dedicated to public use by a plat of record or otherwise, s…

A. Before ordering an improvement authorized by this article that will result in an assessment against one or more lots within the district, the board of directors of the district shall pass a resolution of intention briefly describing the improvement. By the resolution of intent…

A qualified engineer shall be appointed or employed as district engineer and his compensation fixed by the board of directors. Claims of the engineer for compensation or expenses, approved by the board of directors, may be paid out of the county general fund, and the general fund…

Before passing the resolution of intention, the engineer shall prepare preliminary plans that show the location and the type and character of the proposed improvements and estimates of the cost and expenses of the proposed improvements and shall file the preliminary plans with th…

A. Before incurring any expenses for which the district may become liable and that will result in an assessment against one or more lots within the district, the board of directors shall require that there be filed with the clerk a petition signed by property owners as provided b…

A. The district shall mail to the owners of all real property within the area to be assessed a notice that contains the following: 1. A notice of the passage of the resolution of intention with the date of the resolution of intention. 2. A description of the work to be performed …

A. The owners of a majority of the frontage of the property fronting on the area of the proposed improvement, or, when the cost of improvement has been made chargeable upon a district, the owners of a majority of the acreage of property contained within the limits of the assessme…

A. In determining protests and objections, the board of directors shall be guided by these rules: 1. Each paper containing signatures shall have attached thereto the affidavit of an owner to be assessed, stating that each signature was affixed in his presence and is the signer's …

A. When no protests against the proposed work or no objections as to the extent of the proposed assessment district have been filed within the time specified, or when a protest is found by the board of directors to be insufficient, or when the objections to the extent of the prop…

A. When a lot belonging to the United States, the state, a county, city or school district or any political subdivision or institution of the state or county fronts upon the proposed work or improvement, or is included within the assessment district declared by the board of direc…

A. When any money is available from the county, or a state or federal agency, or the general fund of the district, or from any other source, for paying the cost of the whole or any part of any of the work provided for in the resolution of intention, the board of directors may in …

A. Bids shall be submitted accompanied by a bond payable to the district, for an amount not less than ten per cent of the aggregate proposal. Alternative bids may be accompanied by one bond at least equal to ten per cent of the amount of the highest proposal submitted. B. The boa…

A. Notice of the award of contract shall be published twice in a daily newspaper or once in a weekly or semiweekly newspaper, published and of general circulation in the county within which the district is located. B. At any time within fifteen days from the date of the first pub…

A. The superintendent of streets shall make all written contracts and receive all bonds authorized by this article. The contract shall require the contractor to timely repair any defects in the work determined to exist within one year after completion of the contract. The contrac…

The contractor shall, before executing the contract, file with the superintendent such bond or bonds as required under the provisions of title 34, chapter 2, article 2.

A. Before the contract is entered into, the bidder to whom the award was made shall advance to the superintendent of streets, for payment by him, the costs of publication of the notices, resolutions, orders and other expenses required under the proceedings provided for by this ar…

A. The district engineer shall make duplicate diagrams of the property fronting upon the proposed work or improvement, or contained within the assessment district when the expenses of the proposed improvement are to be assessed upon a district. The diagrams shall show each separa…

A. After the assessment and warrant, if applicable, are recorded, they shall be delivered to the contractor or to the treasurer of the district if the district charges itself with the duty of making demands for the payment of the several assessments, together with one of the diag…

A. At any time after thirty-five days from the date of the warrant, or, if any objection filed with the board of directors as provided in section 48-928 is denied, at any time after five days from its decision, the contractor may sue the owner of the lot assessed and recover the …

A. If the lien of an assessment or reassessment, or of a bond issued to represent the amount assessed on any lot is held invalid by a court because a portion of the improvement ordered was without the power of the board of directors to order, or was not properly embraced within t…

The board of directors may, upon completion of any portion of the improvement for which the contract price equals twenty thousand dollars or more, order the superintendent to make an assessment for the proportionate part of the contract completed, and thereon proceedings and righ…

A. After an assessment has been approved by the board of directors, the contractor and all persons having an interest in any lot assessed may request the board of directors, by a duly acknowledged written instrument, to modify or correct an assessment. The board may order such mo…

A. The board of directors may determine that improvement bonds be issued to represent the cost and expense of the work or improvement constructed. The bonds shall be issued in the name of the district but shall be made payable only from the special fund collected by the district …

A. When the board of directors determines that improvement bonds shall be issued, it shall so declare in the resolution of intention for the work and shall specify the maximum rate of interest which they may bear. B. A notice that the bonds will be paid from a special fund collec…

A. After the return of the assessment and warrant, if applicable, and after the superintendent has recorded the return, the superintendent shall make and certify to the clerk a complete list of all unpaid assessments that amount to twenty-five dollars or over upon any assessment.…

A. The bonds shall be signed by the chairman of the board of directors, attested by the clerk and sealed with the corporate seal of the district, and the interest coupons shall bear the facsimile signature of the chairman and clerk. B. The bonds shall be substantially in the foll…

A. The superintendent, when certifying the list of assessments unpaid to the clerk, shall write the word "certified" on the record of the assessment opposite each assessment included in the list and all assessments of twenty-five dollars or over shall cease to be payable in cash …

A. All assessments not certified to the clerk shall remain collectible by the contractor or the district as provided by this article, but the superintendent shall promptly collect all installments of principal and interest on the assessments so certified to the clerk. At least th…

A. The superintendent shall, within twenty days from the date of delinquency, prepare a list of the assessments on which any installment is delinquent. The list shall contain a description of each parcel of property, and opposite each description the name of the owner as stated i…

At any time prior to the sale of any lot assessed, any person may pay the delinquent installment on the lot together with the penalty and costs then due, including the cost of advertising, whereupon the superintendent shall note on his records the date of payment, the name of the…

A. Before the date fixed for the sale or before the date to which the sale has been postponed, the superintendent shall obtain a record search that shows the names and addresses of record of all lien claimants on, and other persons with an interest in, all lots or parcels on whic…

A. On the day fixed for the sale, the superintendent shall at ten o'clock a.m., or any time thereafter to which the sale may be adjourned, begin the sale of the property advertised, commencing at the head of the list and continuing in the numerical order of lots, until all are so…

A. After making the sale, the superintendent shall execute, in duplicate, a certificate of sale stating the description of the property sold, the name and address of the owner and all lien claimants as given by the record search prescribed by section 48-940.01, that the property …

A. Redemption may be made by any party having an interest in the lot at any time before the execution and delivery of a deed therefor by paying to the superintendent the amount for which the property was sold and five per cent thereon if paid within three months from the date of …

A. After the expiration of thirteen months from the date of sale, the superintendent shall execute to the purchaser, or his assignee, on his application, if he has fully complied with the provisions of this section, a deed to the property sold in which shall be recited substantia…

The superintendent shall promptly pay to the treasurer all sums collected by him from sales. The treasurer, on receipt thereof, shall place such sums in the special fund created for the payments of the bonds issued for the improvement.

A. The board of directors may by resolution passed before or after issuance of the bonds, provide that the assessments for the payment of the bonds shall be collectable in the manner and by the officers provided by law for the collection and enforcement of the general taxes levie…

If there is a deficiency in the funds collected from special assessments by reason of the inadequacy of the method of collection adopted by the district under section 48-946, the district shall make good the deficiency, reimbursing itself from the funds collected from the install…