Title 48 — Special Taxing Districts

A. The district secretary shall, after the date of maturity of an assessment or installment thereof, on unanimous vote of the board of directors in districts having a board composed of three members, or on a two-thirds vote of the directors in districts having a board of nine mem…

A. At the time and place fixed for the sale the district secretary shall sell the lands, or so much thereof as necessary, in satisfaction of the amount of the assessment then due and unpaid thereon, with interest, penalties and costs of sale, and shall deliver to the purchaser a …

A. When redemption is made by the landowner or his grantee, the secretary shall issue and deliver to him a certificate of redemption, and, except when the sale has been made to the district, the secretary shall, upon surrender of the certificate of purchase, pay to the purchaser …

The district may, if it so elects, commence an action in a court of competent jurisdiction for recovery of the amount of any delinquent assessment or installment thereof. The remedies provided by this article shall be cumulative. No proceedings for the collection and enforcement …

The district tax and assessment liability of district lands shall at all times be a first charge against such lands, and all district taxes and assessments levied and assessed shall continue to be first liens against district lands except as otherwise expressly provided with resp…

When a district is, for one year or more, in default in the payment of legally existing district obligations amounting to five dollars per acre or over, and an assessment has been authorized by vote of the qualified electors of the district as provided by section 48-3153, and lev…

A. The board of directors may order such conversion by a resolution prescribing the aggregate amount of the lien per acre and the terms, conditions and procedure for accomplishing the conversion, the times, manner and method of payment and satisfaction of the converted lien, incl…

A. If any landowner refuses to execute the note and mortgage within twenty days after the date of mailing or first publication of a copy of the resolution and notice, the district secretary shall become the duly constituted and appointed legal representative and attorney-in-fact …

Converted liens, except as otherwise provided in this article, shall be enforceable against any lands of the state or the United States in all respects as if the liens were upon lands held in fee and subject to the paramount lien or title of the state or United States.

The mortgage liens into which assessments or tax liens are converted by mortgage, as provided by this article, shall constitute negotiable mortgage liens upon such lands in accordance with the priority established by the district board, notwithstanding the conversion of assessmen…

The board of directors may in the manner provided by this article for the conversion of district assessments, similarly convert into mortgage liens or contracts district taxes then levied and assessed, except taxes levied and assessed for payment of principal or interest on exist…

A. All liens, charges and demands existing at the time of the conversion of district assessments into first mortgage liens, except state, county and district taxes and unconverted taxes and assessments, and all liens thereafter created except state, county and district tax liens,…

The board of directors may enter into an agreement guaranteeing payment of the principal, any installment thereof, and interest thereon of converted liens as a district obligation. The agreement shall be in such form and tenor as may be approved by a two-thirds vote of the board …

Nothing contained in this article shall be construed to subordinate a tax lien for the payment of the principal or interest of district bonds in favor of a lien created under this article, but a district tax lien for the payment of principal and interest of outstanding district b…

The district board of directors may adopt necessary by-laws, ordinances, resolutions, rules and regulations not in conflict with the provisions of this article for carrying out the provisions and purposes of this article.

A. For the purpose of procuring necessary irrigation works, water and water rights, developing electrical energy and acquiring the necessary property in connection therewith and otherwise carrying out the provisions of this chapter, the board of directors of a district shall, as …

Before a bond issue is voted upon, a construction contract entered into, or an assessment levied or toll or charge imposed for such major purposes, and when any new general plan is adopted, the board of directors shall: 1. File with the board of supervisors and county recorder of…

A. Upon the hearing if it appears that any parcel of land contained in the list prescribed by section 48-3182, paragraph 2 is not by reason of the location or character thereof susceptible of irrigation from the proposed works, the board of supervisors may in its discretion exclu…

A. The lands omitted from the list as finally approved by the board of supervisors shall from the date of final approval cease to be a part of the district, but if at the hearing the board of supervisors excludes from the district lands susceptible of irrigation from the original…

A. Upon adoption of a resolution of exclusion by the board of supervisors, and if no appeal is prosecuted therefrom within thirty days as provided in this chapter, each landowner within the district who desires irrigation water for his district lands from the proposed district wo…

A. The lands conveyed to the district pursuant to section 48-3185 shall be sold by the district at public sale when irrigation water is available for the lands and after the district obtains title thereto. The proceeds of the sale shall be paid into the district treasury. When th…

If any lands are excluded at the hearing by the board of supervisors on the ground that the lands may not be economically irrigated from the original proposed works, or some reasonable modification thereof or extension thereto, the district shall be obligated to pay to the person…

A. The state certification board shall, immediately upon receipt of the engineer's report filed under the provisions of section 48-3182, paragraph 4, examine the report and make such additional examination at the expense of the district as it deems proper. As soon as practicable …

A. Upon receipt of the report of the state certification board the board of directors may determine and declare by resolution that its original plan of works or some modified plan recommended by the state certification board is adopted and that the amount of bonds as stated in it…

A. Notice of election shall be given by posting notices in three public places in the district for at least twenty days prior to the date of the election and by publication thereof in a newspaper published in the county in which the office of the board of directors is located, on…

The board of directors shall require all owners of lands within the district for which title is incomplete at the time of issuing bonds to enter into a contract to the effect that the landowner will, upon receiving full title, permit the assessment of his land for his proportiona…

A. The board of directors may by resolution prescribe: 1. The issuance of bonds in one or more series. 2. The dates the bonds shall bear. 3. The medium of payment in which the bonds are payable. 4. The places of payment of the bonds. 5. Registration privileges of the bonds. 6. Th…

A. When the money realized from any series of bonds becomes exhausted and it becomes necessary to raise additional money for district purposes, additional series of bonds may be authorized by submitting the question of their issuance at a special election to the qualified elector…

No bonds shall be issued by a district which will cause the total aggregate outstanding bonded indebtedness of the district and other district obligations for the payment of money to exceed sixty per cent of the estimated market value of the lands within the district, after its s…

After a bond indebtedness has been authorized by the qualified electors of a district, the board of directors, instead of issuing bonds in the manner provided in this article, may enter into an obligation or contract with the United States for the construction or purchase of the …

A. At any time bonds have been authorized by the qualified electors of the district, but no part thereof have been sold and delivered, the board of directors upon its own initiative may, or upon petition of not less than twenty-five per cent of the qualified electors of the distr…

A. The board of directors, or any qualified elector, taxpayer or real property owner within the district, may file an action for and on behalf of the district in the superior court of the county in which the office of the district is located for the purpose of determining the reg…

A. The board may sell bonds from time to time in such quantities as may be necessary and most advantageous to raise money for the purposes for which they were authorized. Before making any sale the board shall by resolution entered in the records of the board declare its intentio…

A. The provisions of sections 48-2985 and 48-2986 shall apply only to the use of bonds or the expenditure of monies derived from the sale of bonds issued for major purposes in accordance with the provisions of sections 48-3190 through 48-3194, and no provision of this article rel…

Bonds certified in accordance with the provisions of sections 48-3201 through 48-3205 shall be legal investments for funds of savings banks transacting business within the state, and may be deposited to secure public funds in the state. No savings bank in the state shall invest a…

When the board of directors of an irrigation district or water conservation district organized and existing under the laws of the state declares by resolution that it deems it desirable that any proposed or outstanding bonds of the district, including any bonds authorized but not…

A. The state certification board upon the receipt of a certified copy of the resolution provided by section 48-3201 shall without delay make or cause to be made an investigation of the affairs of the district, and make written findings of the result of the investigation. B. The b…

When the bonds of a district have been certified as provided by sections 48-3202 through 48-3204, no expenditure of any kind shall be made from the proceeds thereof without the consent of the state certification board, and no obligation shall be incurred which is payable from suc…

A. When any bond of a district, including any bond authorized but not sold, that is eligible for certification by the director of the department of administration as provided by section 48-3202 is presented to the director of the department of administration, the director of the …

All necessary expenses incurred in making the investigations and findings provided for by section 48-3202 shall be paid as the state certification board requires by the district whose bonds and property have been investigated by such board, but the district whose property and bon…

A. The bonds and the interest thereon shall be paid by revenue derived from an annual assessment and levy of taxes upon the real property of the district, and the real property of the district shall be liable to taxation for such payments. B. Any parcel of land in the district, u…

A. Notwithstanding any other law, an irrigation or water conservation district may design, construct, acquire, rehabilitate or improve water or wastewater infrastructure, related property and appurtenances or a nonpoint source project with monies borrowed from or financial assist…

The powers conferred by this article are in addition and supplemental to the powers conferred by any other law. It is the purpose and intent of this article to create full and complete additional and alternate methods for the exercise of such powers. Insofar as the provisions of …

In this article, unless the context otherwise requires: 1. "Bonds" means revenue bonds and includes notes if applicable. 2. "Undertaking" means for the purpose of this article the purchase, construction, leasing or acquisition of any real or personal property, works or facilities…

After the organization of an irrigation district, the board of directors may cause revenue bonds to be issued for any undertaking.

In exercising the powers granted or permitted by law, the district may: 1. Issue its bonds to finance all or part of the costs of any undertaking. 2. Pledge to the punctual payment of the bonds and interest thereon the revenue of the district, or any part thereof, or all or any p…

A. To undertake, carry out and accomplish any of the purposes and powers of the district authorized or permitted by law, the district may borrow money and issue its negotiable bonds therefor. No bonds may be issued unless authorized by a resolution of the board of directors adopt…

A. All bonds and coupons issued under this article are payable in lawful money of the United States and shall be payable in not exceeding fifty years from the date of the bond. B. The bonds may be issued in one or more series, bear such date or dates, mature at such time or times…

For the purpose of this article, the board of directors of any district by affirmative vote of a majority of its members may adopt a resolution relating to the exercise of the powers granted by this article and to any other matters necessary to effectuate the full intent and purp…

A. Any resolution or trust agreement pertaining to the issuance of bonds under this article shall authorize the undertaking and may in addition contain covenants as to: 1. The purpose to which the proceeds of the sale of the bonds may be applied and the use and disposition thereo…