Title 48, Special Taxing Districts

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…

In this chapter, unless the context otherwise requires: 1. "Authority" means a regional public transportation authority organized under this chapter. 2. "Board" means the board of directors of a regional public transportation authority. 3. "Fiscal agent" means a bank or trust com…

A. Beginning January 1, 2026, a regional public transportation authority is established in a county that has a population of three million or more persons and that approves a county transportation excise tax. B. An authority is a tax levying public improvement district for all pu…

A. A public transportation fund is established for the authority. The fund consists of: 1. Monies appropriated by each municipality that is a member of the authority or the county, if it elected to enter into the authority. Each member municipality and member county shall appropr…

A. A municipality located in a county eligible to establish an authority may elect to enter into the authority by adopting an ordinance declaring its participation. B. The county may elect to enter into the authority by adopting a resolution declaring its participation. The count…

A. A board composed of the following members shall govern the authority: 1. From each municipality that enters into the authority, one elected official who is appointed by the respective governing body of the municipality. 2. One county supervisor who is appointed by the county b…

A. All costs for the relocation, and reasonable ongoing costs related to the relocation, of utility facilities incurred after July 1, 2003 as a direct result of the construction and operation of a light rail project shall be reimbursed by the light rail project to the utility. Th…

The board shall: 1. Implement the public transportation element of the regional transportation plan funded by the public transportation fund. 2. Determine whether to operate public transportation systems or to let contracts for their operation. 3. Adopt an annual budget and fix t…

A. The board may contract and enter into stipulations of any nature and do all acts necessary and convenient for the full exercise of the powers granted in this chapter, except that the board shall not exercise the power of eminent domain. B. The cities and towns or county may ex…

The board may contract with a public agency or with a person on the terms and conditions the board finds in its best interest to operate a regional bus system.

In this article, unless the context otherwise requires: 1. "Any public transportation purpose" includes any one or more of the following purposes: (a) The payment of public transportation obligations. (b) The cost of acquiring, constructing, reconstructing, equipping, maintaining…