Title 48, Special Taxing Districts

Before constructing or acquiring any public infrastructure, the district board shall cause a study of the feasibility and benefits of the project that shall be prepared by engineers and other qualified persons and that shall include a description of the public infrastructure to b…

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

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 county contributed to the district. 3. Annual tax levies. 4…

The district shall file and record with the county recorder the order forming the district, the general plan of the district, the canvass of any general obligation bond election and any special assessments levied by the district. Copies of all such information shall be provided t…

A. At any time after the hearing on formation of the district, the district board, or, if before formation, the governing body, may from time to time order and call a general obligation bond election to submit to the qualified electors of the district or to those persons who are …

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 public infrastructure purposes consistent with the general plan.…

A. The district board, by resolution 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 an assessment of the costs of any public infrastructure purpose, any opera…

A. Notwithstanding article 2 of this chapter, 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…

A. Except as provided in subsection D of this section and 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 qualified electors of the district or to the persons qualif…

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 property owned by the district has been or will be conveyed to the municipality, county or school district. 2. Either the district has no …

A. Notwithstanding any other law, a community facilities district may construct, acquire or improve a wastewater treatment facility, drinking water facility or nonpoint source project with monies borrowed from or financial assistance including forgivable principal provided by the…

The governing body of the jurisdiction in which the district is to be located may not require the petitioner to increase the infrastructure elements, debt limit or duration of the district beyond the levels and limits set out in the petition and the associated documents that are …

A. The district board shall establish and maintain an official website that is electronically searchable by the public and that contains a comprehensive database of district contracts, public notices, meeting minutes, resolutions and accounts showing all monies received and disbu…

A. On completion of a discrete segment of public infrastructure, the individual or entity constructing the discrete segment of public infrastructure may submit a letter of completion to the governing body. Within thirty days after receiving a letter of completion, the governing b…

A. For districts that are formed after August 9, 2017 and for which the district board consists of the governing body of the municipality or county, ex officio, with two additional district board members who were initially designated by an owner who owned the largest amount of pr…

A. All elections held pursuant to this article shall conform to the requirements of this section. B. Except as otherwise provided in this article, the manner of conducting and voting at an election, contesting an election, keeping poll lists, canvassing votes and certifying retur…

A. In a district that the board of supervisors estimates has a population of less than four thousand inhabitants, the district board may consist of three or five members. In a district that the board of supervisors estimates has a population of four thousand or more inhabitants, …

A. Beginning with the first term of office that commences immediately after the next regular election for that fire district after July 29, 2010, all districts that are administered by an elected chief and secretary-treasurer shall be administered by a three-member elected board …

A. A fire district, through its board, shall: 1. Hold public meetings at least once each calendar month except as follows: (a) If a board consists of three members and the fire district levies less than $500,000 annually, the board shall meet in July and at least every two months…

A. If public agencies identified in subsection B of this section form a separate legal entity pursuant to section 11-952, the entity has the powers common to the contracting powers specified in the agreement and may jointly exercise powers held in common by the contracting partie…

A. A fire district shall prepare an annual budget that contains detailed estimated expenditures for each fiscal year as prescribed by subsection D of this section. The proposed budget shall be posted in three public places and shall be posted in a prominent location on the distri…

A. It is unlawful for an elected or appointed officer or employee of a fire district to do any of the following: 1. Appoint or vote for appointment of any person who is related to that officer or employee by affinity or consanguinity within the third degree to any clerkship, offi…

A. Except for a district formed pursuant to section 48-851, the district board may order an election by the qualified electors of the district to be held pursuant to title 16, chapter 2, article 1 to determine whether bonds shall be issued on behalf of the district. The order sha…

A. The board of supervisors of a county shall levy, at the time of levying other property taxes, a county fire district assistance tax on the taxable property in the county of not more than $.10 per $100 of assessed valuation. The tax levy provided for in this subsection shall be…

A. When any area having a fire district established under this article is entirely annexed to a city or town or entirely included within a newly organized city or town, the fire district of the area annexed and all its assets, including personnel, and liabilities of whatever desc…

A. If any part or all of the territory of a district is annexed to a city or town, or is included within a newly organized city or town, the territory within the city or town remains a part of the district until the next July 1 following the time when the city or town elects to p…

A. A fire district may provide or assist in providing emergency fire or emergency medical services outside of its own district boundaries if those services are otherwise unavailable and if those services are provided at the request of any law enforcement agency, fire district, fi…

A. A fire district may be dissolved by the following procedures: 1. Any adult person desiring to dissolve a fire district shall prepare and submit a dissolution statement to the board of supervisors of the county in which the district is located. The dissolution statement shall c…

A. A petition of property owners that is submitted to comply with section 48-815.01, subsection A, paragraph 7 shall contain a heading that clearly identifies the type of petition circulated and a statement that clearly describes the type of action being proposed. The petition sh…

A. The board of supervisors shall make an order calling an election to decide whether to reorganize a fire district as prescribed in this section and shall give notice of the election in the same manner provided for in section 48-806 for bond elections. B. The board of supervisor…

A fire district with a population exceeding twenty-five thousand persons as estimated by the board of supervisors shall not organize or reorganize as a fire district administered by an elected chief. If the board of supervisors, at any time prior to one hundred twenty days before…

A. A district, or an employee of a district, organized pursuant to this chapter, or a private fire or ambulance company whose services are procured by a fire district or its officers and employees or a property owner, its officers or employees or a tenant, when rendering emergenc…

The actual costs of services provided by a county to a fire district are subject to reimbursement pursuant to section 11-251.06, subsection B. The county shall publish the proposed reimbursement assessments for the following fiscal year by June 1 of the preceding year.

A. Except as provided in subsection L of this section, the board of supervisors shall make an order calling for an election to decide whether to merge fire districts when a resolution for merger from each district is submitted to the board. The board of supervisors shall not make…

A. If fire districts established under this article are merged, all the equipment, assets and liabilities of the affected districts shall be transferred to the fire district created by the merger. B. All assets and liabilities and all books and records belonging to the fire fight…

A. Except as provided in subsection F or H of this section, the board of supervisors shall make an order calling for an election to decide whether to consolidate two or more fire districts when a resolution for consolidation of fire districts from each district is submitted to th…

A. If fire districts established under this article are consolidated, all the equipment, assets and liabilities of the affected districts that have requested consolidation shall be transferred to and become the property of the consolidated fire district. B. All assets and liabili…

A. A fire district shall not impose any residency requirement on any firefighter as a condition of employment. B. This section does not apply to executive-level firefighters. C. For the purposes of this section, "firefighter" means a professional firefighter who is a member of a …

Fire fighters employed by fire districts organized in any incorporated city or town of one thousand or more inhabitants, or in any unincorporated town of not less than five hundred inhabitants shall, while an employee, be exempt from performance of military duty in time of peace.

A fire fighter employed by a fire district, to take advantage of the exemption, shall file with the clerk of the board of supervisors of the county in which the district is located a certificate, signed by the chief officer and attested by the secretary of the district, which sha…

A person who has been employed by the district and has faithfully discharged his duties for seven years may be thereafter exempt from the performance of military duty in time of peace by presenting to the clerk of the board of supervisors of the county in which he resides a certi…

The chief of the fire district shall annually file with the clerk of the board of supervisors of his county the names of all the fire fighters of his district entitled to these exemptions. If the chief officer of any district knowingly issues an illegal certificate, he is guilty …

A. A noncontiguous county island fire district is formed by the following procedures: 1. One or more persons who wish to petition for a noncontiguous county island fire district shall request and the county assessor shall provide a map and a detailed list of all property parcels …

A. A fire district formed pursuant to this article shall be governed by a five member elected board, but shall be governed initially by a board appointed by the county board of supervisors from among qualified electors of the proposed county island fire district. The initial appo…

A. A fire district formed pursuant to this article, through its board shall: 1. Hold public meetings as necessary to carry out its powers and duties but at least once every ninety days. 2. Prepare an annual budget that contains detailed estimated expenditures for each fiscal year…