Title 48 — Special Taxing Districts

In addition to the powers specifically granted, a community park maintenance district, acting through its board of directors, may: 1. Maintain community parks certified for inclusion within the district by the board of directors. 2. Acquire in the name of the district any real or…

A. Maintenance and related operating costs incurred by each district shall be paid from revenues derived from an annual tax levy on the real property located within the district. The real property of the district remains liable to taxes for payment of the prorated maintenance cos…

A. The board of directors may charge and collect fees, rentals and service charges for any service performed or property furnished by the district. Revenue derived from such sources shall be paid into the maintenance and operating fund of the district established pursuant to sect…

A. A district organized under this article which has no outstanding legal indebtedness may be dissolved on a vote of a majority of the registered voters of the district at a special election called by the board of directors on the question of dissolution. If a majority of the vot…

A. A district organized under this article, the territory of which is wholly included within the corporate limits of a city or town, may be dissolved in the following manner: 1. The board of directors shall approve the transfer of all powers, duties and responsibilities of the bo…

Services provided by a county to a community park maintenance 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 district. 2. "Council" means the cotton research and protection council established by title 3, chapter 10. 3. "District" means a cotton pest control district established pursuant…

Any group of cotton producers in a proposed cotton pest control district may petition the cotton research and protection council to establish a district under this chapter to prevent or eradicate one or more cotton pests. Any district to be formed under this chapter shall require…

The petition to establish the district shall include: 1. The signature, name and address of each producer included in the proposed district. 2. The producer's farm number established by the council. 3. The boundaries of the proposed district. 4. A list of the proposed board of di…

On receiving the petition, the council shall determine whether the petition meets the requirements of section 48-1303. If the petition meets those requirements, the council shall notify the petitioners of the proposed district of a hearing on the proposed district to be held at l…

A. The council shall hold a hearing to receive comments from the petitioners of the proposed district. B. The council shall announce its findings within thirty days after the hearing and either approve or deny the formation of the district. C. If the council denies the formation …

A. A district shall be governed by a board of at least five but not more than eleven directors. Only producers in the district are eligible to serve as a director. B. Within ten days upon approval of the district by the council, the board shall meet and elect a chairman, vice-cha…

The board may: 1. Spend district monies as necessary to implement the pest control programs of the district. 2. Employ or contract with persons as necessary to meet the district's needs and set the compensation for employees as is appropriate. 3. Provide any other programs the bo…

A. The board shall issue an annual financial report showing the receipts and expenditures of all monies and the district's assets and liabilities at the end of the fiscal year. B. The board shall prepare an annual budget of proposed revenues and expenditures at least sixty days b…

A. Each year after adopting its budget, the board shall levy an assessment based on either: 1. The number of bales of cotton that are produced in the district. 2. The number of acres of cotton that are farmed in the district. 3. Any other method in the district that may be approp…

An officer or employee of the district has the right to enter any property in the district to carry out the district's pest control programs, including treating and spraying of a cotton crop.

A. At any time after the district has been formed, the district may adjust its boundaries by a vote of the board and upon approval of the council pursuant to subsection B. B. To expand the district all producers in the expansion area must petition the council to be included in th…

A. Districts may be dissolved by a majority vote of the board of directors of the district. B. If the district is dissolved, the council, within sixty days after the action taken under subsection A, shall: 1. Dispose of the district's assets, if any. 2. Pay the district's outstan…

A. In the year of formation and in any subsequent growing season for which a cotton producer has not exercised his or her right to terminate participation in a district formed under this chapter, the cotton producer shall be required to participate for the entire growing season b…

All entities which have been in existence and have operated as special road districts for six months, as of the effective date of this section, are deemed to be legally and properly formed under the laws and constitution of this state, regardless of any defects in their original …

No person shall vote at any election held in the district unless he is a qualified elector of the district and has resided within the district for not less than thirty days next preceding the election.

A. An election shall be held in the special road district on the fourth Tuesday in February of each year to elect trustees to fill vacancies caused by expiration of term of office or otherwise. The trustee elected to succeed the trustee whose term has expired shall hold office fo…

The trustees of the special road district shall: 1. Have charge and control of the establishment, maintenance and repair of roads, driveways and bridges within the district, other than county and state highways, and to that end may, in the name of the district, hold and convey pr…

A. For the purpose of construction, maintenance and repair of the roads, driveways, highways and bridges within the special road district, a special road tax shall be levied on all real property and mobile homes within the district. The board of trustees shall on or before July 1…

If it is deemed necessary or advisable by the board of trustees of the district to expend in the construction or maintenance of roads, bridges, driveways and highways within the district a larger amount of money than can be raised by the seventy-five cent tax levy per one hundred…

A. The election shall be called by posting notices signed by the board in three public places in the district for not less than twenty days before the election. If there is a newspaper published in the county, notice shall also be given by publishing the notice therein for not le…

A. The election shall be held, except as otherwise provided by this article, in conformity with the general election laws of the state, except that: 1. The election shall be held on the first Tuesday following the first Monday in November as prescribed by section 16-204, subsecti…

A. The board of supervisors shall issue the bonds of the district in the number and amount provided in the proceedings, payable from the road fund of the district, naming the district. The money for redemption of the bonds and payment of interest thereon shall be raised by taxati…

A. The board of supervisors, at the time of making the levy of taxes for county purposes, shall levy a tax for that year upon all real property and mobile homes in the district for the interest and redemption of the bonds for an amount sufficient to pay the interest on the bonds …

The levy and collection of the special road taxes within the district shall not exempt the property within the district from the levy and collection of the general county road tax by the board of supervisors, but the board shall appropriate annually to the use of the special road…

A. When a petition signed by twenty-five electors within a special road district is presented to the board of supervisors of the county in which the special road district is located, requesting the dissolution of the district, the board, within twenty days, shall call an election…

Services provided by a county to a special road district are subject to reimbursement pursuant to section 11-251.06.

A. Two or more special road districts may by agreement, whether before or after the effective date of this section, act as a joint special road district in exercising all of the powers and authority of a special road district subject to the provisions of this section. B. The boar…

A. On request of the board of trustees of two or more contiguous special road districts, or two or more contiguous special road districts which comprise a joint special road district, the board of supervisors shall set a hearing on the creation of a new special road district over…

If requested by the board of trustees of a special road district, a joint special road district or a merged special road district, the board of supervisors shall submit to the attorney general any bond to be offered after the board of supervisors has taken all actions for the aut…

A. Power districts, after they are organized, shall have the powers, rights and duties which are conferred by law upon power districts. B. The same general system of works, as used in this chapter, means and includes any system for generating or distributing power of whatever cha…

A. When five or more holders of title, or evidence of title, as provided by this section, to agricultural lands which are susceptible of cultivation by the same general system, or by individual system of works, desire to provide for the cultivation of such lands, they may propose…

A. The board of supervisors shall hear the petition when it is presented, but may adjourn the hearing from time to time not exceeding a total of four weeks. On the final hearing the board shall make such changes in the proposed boundaries as deemed advisable and shall define and …

A. Any person interested who is a party to the record may appeal to the superior court of the county in which the petition is heard from the order of the board of supervisors setting the boundaries of the proposed power district, but if more than one appeal is taken, they shall b…

A. When the boundaries of the district are defined and established, the board shall, if so requested in the petition, make an order dividing the district into three divisions as nearly equal in size as practicable. The divisions shall be numbered consecutively and known as "first…

A. If upon the hearing as provided by section 48-1503 the prayer of the petition is granted, the board of supervisors shall by further order, duly entered upon its minutes, call an election of the qualified electors of the proposed district for the purpose of determining whether …

A. The board of supervisors shall cause a notice embodying in substance the order provided by section 48-1506, signed by the chairman and clerk of the board, to be issued and published, giving public notice of the election, the time and polling places, and specifying the matters …

A. No person shall be entitled to vote at any election held under the provisions of this chapter unless he possesses all the qualifications required of electors for state offices under the general election laws, and is the owner of real property located within the boundaries of t…

A. The ballots to be used at the election for the formation of the district shall be supplied by the board of supervisors and shall be substantially as follows: "Power district, yes". "Power district, no." The ballots shall contain the names of the general electors to be voted fo…

A. The polls shall be open on the day of election at eight o'clock a.m. and remain open until six o'clock p.m. After closing the polls, the judges of the election shall ascertain the result of the vote and certify it in writing to the board of supervisors of the county which orde…

A. The board of supervisors shall meet on the second Monday next succeeding the election and canvass the votes cast. If it appears that at least a majority of the votes cast at the election in the proposed district have voted "power district, yes," the board shall, by an order en…

If two or more persons at an election receive the same number of votes for director from any division of the district, or from the entire district when elected at large, the choice of director shall be decided by lot between them, under supervision of the chairman of the board of…

A. The organization or election provided by this article may be contested by any person owning property within the district liable to assessment for purposes of the district within twenty days after canvass of the votes and declaration of the result by the board of supervisors. T…

A. At any time a majority of the owners in fee of all the lands constituting the district may file with the board of directors of the district a petition praying that the district be divided into divisions. The board of directors shall at least thirty days prior to the next succe…

A. The board of supervisors of a county in which any portion of a proposed district is located shall not permit the organization of said district if it includes any portion of the lands of another district organized under this chapter, or of a territory served by a public service…