Title 48, Special Taxing Districts

The board and the district shall not do any of the following: 1. Engage in the retail sale of potable water to customers in the district. 2. Require the use of a water measuring device for any well in the district, except as a condition in a contract with the district. 3. Impose …

A. Except as provided in subsection C of this section and sections 48-6412 and 48-6413, a person who proposes to offer subdivided lands, as defined in section 32-2101, for sale or lease in the district shall apply for and obtain a determination of adequate water supply from the d…

A. If the director determines pursuant to sections 45-108 and 45-108.04 that an adequate water supply does not exist for a proposed subdivision in the district, the subdivider may apply to the director for an exemption from the water adequacy requirements in section 48-6411, subs…

A. A subdivider may apply to the director for an exemption from the water adequacy requirements in section 48-6411, subsections A and B pursuant to this section on a form prescribed by the director. The director shall grant the exemption if the subdivider demonstrates to the sati…

Section 9-463.01, subsections J through Q, section 11-823, section 32-2181, subsection F, section 32-2183, subsection H, section 32-2197.08, subsection E, section 45-108, subsection H, section 45-108.01, section 45-108.02 and section 45-108.03 do not apply to proposed subdivision…

The district is deemed to be a water provider for the purposes of title 49, chapter 8. The district and municipal water delivery systems serving water in the district are eligible to apply for and receive financial assistance from monies in the water supply development revolving …

A. The organizing board for the upper San Pedro water district is established consisting of the following persons: 1. Five members who are appointed by the governor and who are qualified electors of the proposed district, one of whom may represent a city that is located in the pr…

The district may generate monies for the benefit of the district by any of the following: 1. The transaction privilege tax levied pursuant to section 48-6432. 2. The sale of water or water rights that are owned by the district. 3. User fees for services provided by the district a…

A. If approved by the voters pursuant to section 48-6406, the board may levy a transaction privilege tax on the business of operating a municipal water delivery system in the district pursuant to this section. The tax shall not be levied at a rate of more than fifty cents per tho…

A. The board may authorize, issue and sell negotiable revenue bonds for any lawful district purpose. The bonds may be in one or more series and may be secured by revenues received pursuant to this article. The bonds may have different dates, be payable in a medium and at differen…

A. On or before July 1 of each year, the district shall adopt an administrative budget for the next fiscal year. The budget shall consist of a complete statement of administrative expenditures from all monies during the past fiscal year and an estimate of the different amounts th…

A. The district shall make and submit to the president of the senate and the speaker of the house of representatives on or before December 1 of each year a report containing a full and complete description of all actions taken by the district during the preceding fiscal year to m…

A. The auditor general shall perform a special audit of the upper San Pedro water district that covers the first five years of the district's operation and the operation of the district's organizing board. The audit is due and shall be completed within six months after the close …

In this article, unless the context otherwise requires: 1. "Clerk" includes any person or official who performs the duties of clerk of the municipality or any person appointed by the district board to be the district clerk. 2. "Debt service" means the principal of, interest on an…

A. If the public convenience and necessity require, and on presentation of a petition signed by the owners of at least fifty-one per cent of the net assessed value of the property proposed to be included in the district and a petition signed by at least fifty-one per cent of the …

A. The clerk shall execute a notice, which shall read substantially as follows: To whom it may concern: The governing body of the city of __________, on (Date) , adopted the attached resolution declaring its intention to form a tax levying revitalization district. A hearing on fo…

A. Any person claiming an interest in real property that the resolution discloses is situated in the district or any qualified elector of the district may file a written objection with the clerk before 5:00 p.m. on the business day preceding the date and time set for the hearing.…

After the hearing, the governing body of each entity forming the district may adopt a resolution forming the district, deleting any property determined not to be benefited by the district or modifying the general plan and then forming the district or determining that the district…

A. An owner or other person claiming an interest in the property or a qualified elector 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 governing body at the hearing by …

A. If the formation of the district is approved, the governing body of each entity on adoption of the resolution forming the district shall appoint the initial directors of the district board, set the district boundaries and order that a map showing the district boundaries be dra…

A. In addition to the powers otherwise granted to a district pursuant to this article, a district may to further the implementation of the general plan: 1. Enter into contracts and spend monies for any infrastructure purpose with respect to the district. 2. Enter into intergovern…

The district has perpetual succession, except that the district may be dissolved as provided in section 48-6819 and, if the district does not have any bonds or other obligations outstanding, shall be dissolved ten years after the date of formation unless the governing bodies of t…

A. The district shall keep the following records, which shall be open to public inspection: 1. Minutes of all meetings of the district board. 2. All resolutions. 3. Accounts showing all monies received and disbursed. 4. The annual budget. 5. All other records required to be maint…

The governing body of the municipality, by resolution, may summarily order the participation by the municipality in the costs of any public infrastructure purpose, including the payment of bond debt service.

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 bonds of the district. 2. Monies of the municipality or Indian tribe or community contributed to the district. 3. S…

On or before July 15 each year, the district treasurer shall prepare a proposed budget for the ensuing fiscal year to be submitted to the district board for approval. The board shall indicate its approval of the budget by resolution, which shall provide for a hearing on the budge…

A. At any time after the hearing on formation of the district, the district board may hold a hearing on the question of authorizing the district board to issue revenue bonds of the district to provide monies for any infrastructure purposes consistent with the general plan. B. If …

A. The district board, after approval of the assessment at an election held as prescribed by section 48-6818, and pursuant to the procedures prescribed by sections 48-576 through 48-589, as nearly as practicable, or such other procedures as the district board provides, may levy b…

With respect to any bonds the district board shall prescribe the denominations of the bonds, the size of each issue and the form of the bonds and shall establish the maturities, interest payment dates and interest rates, whether fixed or variable, not exceeding the maximum rate s…

A. At any time after the hearing on formation of the district, the district board, or, if before formation, the governing body, may call an election to submit to the persons who are eligible to vote in the district as prescribed in section 48-6818 and the qualified electors of th…

A. Any election under this article shall be a nonpartisan election called by posting notices in three public places within the boundaries of the district not less than twenty days before the election. Any election may be conducted as a mail ballot election in the manner prescribe…

A. The district may be dissolved by the district board by a resolution of the district board if the following conditions exist: 1. All of the real and personal property owned by the district has been or will be conveyed to a municipality. 2. Either the district has no bonds or ob…