Title 48 — Special Taxing Districts

A. Beginning with the third year after issuance of any bonds, the board of directors shall begin to levy a service charge over and above the cost of the power, if purchased or leased by the district or by the users directly, or the actual cost price if generated by the district, …

A. When and if the act of Congress of August 11, 1916 becomes operative in a district, the board of directors in making the certificate to the boards of supervisors as provided by section 48-1773 shall certify the amount of taxes levied or assessed under the federal act and appor…

A. A district shall have the same right as an individual to become a purchaser at any tax sale, foreclosure or other sale of lands for nonpayment of assessments or taxes due the district, and may as such purchaser pay a price which includes other taxes involved in the same sale w…

Nothing in this chapter shall be construed as making districts organized under this chapter municipal corporations within the meaning of article 13 of the constitution, but they shall in all respects be subject to the debt limitations of municipal corporations.

The board of directors, in the best interests of the district, may invest and reinvest monies of the district in any of the following: 1. Bonds or other evidences of indebtedness of the United States or any of its agencies or instrumentalities if the obligations are guaranteed as…

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

A. Immediately upon qualifying, the first board of directors shall investigate the different ways by which power can be brought into or generated within or without the district in such a manner as to be efficiently distributed to the users for irrigation purposes. The board shall…

A. The board of directors in making estimates for the first bond issue shall determine the amount of the organization indebtedness and include it in the amount for which the first bonds are proposed to be issued. The board shall, if it deems it advisable, include in the amount fo…

A. The board of directors, upon complying with sections 48-1791 and 48-1792, shall as soon as practicable call an election at which shall be submitted to the qualified electors of the district the question of issuing negotiable bonds of the district in an amount necessary to carr…

A. Notice of the election to vote upon the issuance of the bonds shall contain a general statement of the findings of the board of directors preliminary thereto and shall set forth the date of the election, the hours during which the polls will be open which shall not be less tha…

A. The election officers shall within two days after the election make returns of the vote to the board of directors. The board shall on the fifth day after the election meet at the voting place, or if there is more than one voting place, at the voting place most centrally locate…

Bonds issued under this chapter shall be signed by the chairman of the board of directors and attested by the secretary of the board if a member of the board, or if not, by the treasurer of the board or some member of the board authorized to do so by resolution. The coupons may b…

A. The proceeds of the bonds shall be paid into the treasury of the district. B. In each sale of bonds the treasurer of the district shall be required by the board of directors issuing the bonds to give an additional bond in an amount equal to the maximum of funds which will come…

A. Beginning with the third year after issuance of any bonds, the board of directors shall include in the certificate provided for in section 48-1773 an amount sufficient to create a sinking fund that will pay the outstanding bonds when they become due. All probable income or inc…

A. The board of directors of a district organized under this chapter may authorize and issue refunding bonds to refund the bonded indebtedness of the district when it deems it expedient to issue such bonds. B. The board shall adopt a resolution, and enter it upon its minutes, sta…

A. The refunding bonds shall be negotiable in form and shall be signed by the chairman of the board of directors, sealed with the seal of the district, and attested by the district secretary. B. Levy of taxes or service charges for repayment of the bonds shall be in the same mann…

A. A district may finance any acquisition or expenditure authorized by this chapter with revenue bonds. A district may not finance with revenue bonds the acquisition by eminent domain of an existing electrical works or electrical facility of a municipality or public service corpo…

A. The district may borrow money and issue its revenue bonds for any lawful district purpose. The board of directors shall determine the maximum amount of bonds, the maximum rate of interest and the time of payment of the bonds or any series of bonds. An election or referendum is…

A. A bond may be issued in one or more series, bear a date or dates, mature at a time or times, be in a denomination or denominations, be in a form, carry a registration, exchangeability and interchangeability privileges, be executed in a manner, be payable in a medium of payment…

The board may provide that any series of bonds may be secured by a trust agreement by and between the district and one or more corporate trustees or fiscal agents, which may be any trust company or bank having the powers of a trust company in this state. A resolution is effective…

A. Any resolution, contract, indenture or trust agreement pertaining to the bonds may contain covenants and contractual arrangements as to the following: 1. The purpose to which the proceeds of the sale of the bonds may be applied and the use and disposition. 2. The segregation o…

A bond shall be sold at a public or private sale as determined by the board of directors.

Refunding bonds may be issued to refund any outstanding bonds issued pursuant to this article. These bonds shall be designated as refunding bonds and shall be secured by all or part of the revenues of the district or all or any part of revenues pledged to the bonds that have been…

The district may purchase any of its bonds authorized to be issued in this article out of any monies available for that purpose.

A. A bond that is issued and that bears the signature of officers in office on the date the bond is signed is a valid and binding obligation, notwithstanding that before delivery of the bond any or all of the persons whose signatures appear on the bond have ceased to be officers …

Notwithstanding any law to the contrary, all bonds and refunding bonds constitute legal investments for savings banks, banks, savings and loan associations, trust companies, executors, administrators, trustees, guardians and other fiduciaries and for any board, body, agency or in…

The district may make any covenant, order any rebate, file any tax return, report any information and order the limitation on the yield of any investment made with the proceeds from the sale of its bonds or with taxes, revenues or other income pledged, held in trust or otherwise …

The district may apply the proceeds from the sale of any of its bonds to further any of its lawful purposes including to pay all costs and estimated costs of the issuance of the bonds, of feasibility studies, of all engineering, inspection, fiscal and legal expenses and of the co…

In this article, unless the context otherwise requires: 1. "Federal act" means the hospital survey and construction act, Public Law 725 of the 79th Congress, and amendments thereof. 2. "Urgent care center" does not include a medical clinic but means a health care institution that…

A. When a notice is required by this article to be published in a newspaper, such notice shall be published in a newspaper of general circulation published within the district concerned. If none is published within the district, then the notice shall be published in a newspaper o…

In addition to the requirements for the establishment of a hospital district as set forth in section 48-261, no petition for the formation of a district shall be acted upon unless the area encompassed within the proposed district is first approved by the department of health serv…

A. A hospital 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, have, take, hold, lease, use and enjoy property of every kind and description within the limits of the district, an…

A. The board of directors of the district shall be composed of five citizens who are resident real property owners within the district, none of whom is an elective or appointive state, county or city official. B. Directors shall serve four year terms beginning on the first day of…

Members of the board of directors shall serve without compensation, but each shall be allowed necessary travel and incidental expenses actually incurred in the performance of official business of the district as approved by the board, and statutory per diem when away from the dis…

A. The board of directors may purchase surgical instruments, hospital equipment, ambulance equipment and other property and supplies necessary for equipping a hospital, urgent care center, combined hospital and ambulance service or combined urgent care center and ambulance servic…

A. A lease of the hospital or urgent care center and its equipment, as required under section 48-1910 for districts with bonded indebtedness, executed by the board of directors of the district, shall: 1. Contain terms and provisions necessary to assure compliance by the district …

A. Bonds may be issued by the hospital district for the purpose of carrying out any of the provisions of this article. If the board of directors determines that bonds should be issued, application shall be made to the board of supervisors by the board, and the board of supervisor…

No hospital district shall incur a bonded indebtedness exceeding ten per cent of the assessed value of all taxable property in the district as shown by the last assessment roll of the county.

A. Annually, not later than July 15, the board of directors shall furnish to the board of supervisors of the county in which the district or any part thereof is located a report of the operation of the district for the past year together with an estimate in writing of the amount …

A. Monies received for a hospital district from any source shall be deposited with the county treasurer of the organizing county to the credit of the hospital district, and paid out only on warrants approved by the board of directors of the district. B. The board of directors of …

Rentals received from the lease of the hospital or urgent care center and its equipment shall be applied first against expenses of the district other than for principal and interest on bonds of the district, and secondly to the payment of principal and interest on issued and outs…

A. The board of directors may establish a fund for capital outlays. After a capital outlay fund is created, the board of directors may transfer to the fund any unincumbered surplus funds remaining on hand in the district at the end of a fiscal year. B. When a capital outlay fund …

A district organized under this article may be dissolved by the majority vote of all real property taxpaying electors voting on the question of dissolution at a special election called to vote on the question. The election shall be called by the board of supervisors upon applicat…

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

A. Notwithstanding the provisions of section 48-261 or 48-262, a sanitary district shall not include territory located within an incorporated city or town at the time the district is established and the territory included in a sanitary district is required to be contiguous except…

A. For any two or more sanitary districts that are proposed to merge, the county board of supervisors shall hold a hearing on the proposed merger if either of the following applies: 1. The county board of supervisors has received a petition containing the signatures of at least t…

A. If the statement described in section 48-262, subsection A requests the annexation of property located within an incorporated city or town but not encompassing all the territory within the boundaries of the city or town, in addition to the other requirements of section 48-262,…

A. Notwithstanding section 48-2002, if a city or town desires to have annexed all the territory located within such city or town, or if a portion of the city or town lies within the sanitary district, the remaining territory within such city or town, to a sanitary district, and t…

A. A sanitary district having an area of one hundred sixty acres or more shall be governed by a board of directors with not less than three members. Members of the board of directors shall be qualified electors of the district. Immediately after the first regular election held su…

In addition to the powers specifically granted, a sanitary district, acting through its board of directors, may: 1. Construct, maintain and operate within or without the district a sewerage system and necessary sewage disposal and treatment plants. 2. Construct, maintain and oper…