Title 48 — Special Taxing Districts

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.

In this article, unless the context otherwise requires: 1. "Board" means the district board of directors. 2. "Chairman" means the person elected to preside over meetings of the board of directors. 3. "Clerk" or "district clerk" means the clerk of the county board of supervisors. …

An agriculture preservation district shall be formed for the purpose of maintaining and encouraging existing agricultural uses and maintaining and encouraging open space uses for the land included in the district without impairment of private rights of ownership. The district sha…

A. An agriculture preservation district shall be established by the following procedures: 1. Any person desiring to propose the establishment of a district and who resides or owns real property in the proposed district shall prepare and submit a district impact statement to the b…

A. After the hearing if it appears after considering all objections that the petition is signed by the requisite numbers of property owners pursuant to section 48-5703, subsection A, paragraph 6, subdivision (b) and that the public health, comfort, convenience, necessity or welfa…

A. A board of at least three directors shall govern the district. Board members shall be elected or appointed as provided in this subsection. The petition for establishment of the district shall specify the number of directors and the dates of elections and of expiration of terms…

A. An agriculture preservation district, acting through its board of directors, may: 1. Acquire in the name of the district any real or personal property or interest in property by gift, purchase, lease, including long-term lease, transfer or otherwise and own, control, manage or…

A. A district may expand to include additional land by submitting a petition to the county board of supervisors of the county in which the land is located as prescribed by section 48-5703 and after holding a hearing as prescribed by section 48-5704. The petition shall include the…

The board of directors may charge and collect any fees, rentals and service charges for any service performed or property furnished by the district, as appropriate. Revenue derived from these sources shall be paid into the maintenance and operation fund of the district.

A. A district that is established under this article and that has no outstanding indebtedness may be dissolved on: 1. Adoption of a resolution by the board of directors to proceed with dissolution proceedings. 2. Notice to and approval of dissolution by the county board of superv…

Services provided by a county to an agriculture preservation district are subject to reimbursement pursuant to section 11-251.06.

In this chapter, unless the context otherwise requires: 1. "Board" means the board of directors of a public health services district. 2. "District" means a public health services district formed pursuant to this chapter.

A. A public health services district may be established in a county as provided by this section. B. Beginning January 1, 2011, to establish a public health services district the board of supervisors may provide for an election on the formation of the district and shall submit the…

The county board of supervisors shall serve as the board of directors of the district. The directors are not eligible to receive compensation for their services but are eligible for reimbursement of their necessary expenses in attending district meetings and in traveling within a…

A. The district board of directors shall: 1. Appoint from among its members a chairperson, a secretary and other officers as may be necessary to conduct its business. The county treasurer is designated ex officio as the treasurer of the district. 2. Keep proceedings and records o…

A. The board of directors of the district by resolution may levy, and if levied, the department of revenue shall collect, a transaction privilege tax pursuant to this section to be used and spent for the purposes described in section 48-5804. The board shall set the rate of the t…

For the purposes of this chapter, unless the context otherwise requires: 1. "Board" means the board of directors of a multijurisdictional water facilities district formed pursuant to this chapter. 2. "District" means a multijurisdictional water facilities district formed pursuant…

A. Two or more municipal water providers may consider the formation of a multijurisdictional water facilities district for the purpose of mutual benefit in the construction, operation and maintenance of water related facilities and may participate in the preparation of a prelimin…

A. On receipt of the preliminary general plan for the district, the governing body of each municipal water provider shall consider a resolution of intent to form the district and shall hold a hearing to consider whether to call an election on the issue of formation of the distric…

A. The district may be formed only if all of the following occur: 1. The governing body of each municipal water provider approves holding an election on the issue of formation of the district. 2. If a participating municipal water provider is a private water company, the governin…

A. Any elections held pursuant to this chapter shall be administered by the county and shall be held on a date prescribed by section 16-204. The election date for all participating municipal water providers shall be on the same date. The governing bodies of any participating muni…

A. On receipt of official election returns approving the formation of the district by the requisite voters as prescribed by section 48-5904, the county board of supervisors shall announce the results of the election and the description of the district shall be recorded in the off…

B. If a vacancy occurs in the district board as prescribed by section 38-291, the vacancy shall be filled by appointment made by the remaining members of the district board. A person who is appointed to fill a vacancy pursuant to this section shall hold the office for the remaind…

B. All registered voters who reside in the district are eligible to vote in the election for members of the district board of directors. C. A member of the district board of directors is subject to recall as provided in title 19, chapter 2.

[Repealed or reserved.]

1. Enter into contracts and expend money for any water related facilities purpose that is consistent with the general plan. 2. Enter into intergovernmental agreements as prescribed in title 11, chapter 7, article 3 for the planning, design, inspection, ownership, control, mainten…

1. A description of the water related facilities to be constructed or acquired and all other information useful to understanding the project. 2. A map showing the general location of the project. 3. An estimate of the cost to construct, acquire, operate and maintain the project. …

1. A list and explanation of benefits that will result for residents in the area of the proposed change and for residents of the remainder of the district. 2. A list and explanation of the injuries that will result for residents in the area of proposed change and for residents of…

1. Minutes of all meetings of the district board. 2. All resolutions of the district board. 3. Accounts showing all monies received and disbursed. 4. The annual budget of the district. 5. All other records that are required to be maintained by law. B. The district board is a publ…

1. A financial statement that conforms with generally accepted accounting procedures and that includes district revenues, expenditures and indebtedness. 2. A description of the activities of the district related to the design, construction, operation and maintenance of district f…

B. The district board shall comply with the conditions prescribed by subsection A and shall dissolve the district if both of the following occur: 1. The district board has consented to comply with the conditions prescribed by subsection A and either: (a) Dissolution has been appr…

The projects to be constructed or acquired as shown in the general plan may be financed from the following sources of revenue: 1. Proceeds received from the sale of revenue bonds of the district. 2. State or federal grants, loans or contributions. 3. Private gifts, grants or dona…

B. If revenue bonds are approved by resolution, the district board may issue and sell revenue bonds of the district. C. Bonds shall not be issued by the district unless the bonds receive one of the four highest investment grade ratings by a nationally recognized bond rating agenc…