Title 48, Special Taxing Districts

A. The board of directors of a sanitary district may declare further maintenance or use of a cesspool, septic tank or other local means of sewage disposal within the district a public nuisance and abate them. B. The board may require any building within the district inhabited or …

A. The construction of main lines of the sewerage system of a sanitary district shall be paid for from the proceeds of the sale of bonds of the district, but the construction of lateral and collecting lines shall be paid for by the connecting property owners if the owners have ag…

A. When a sanitary district is established, or at any time before issuing and selling bonds under this article, the board of directors shall employ one or more sanitation or water engineers for any of the following purposes: 1. To make a survey of the problems of the district con…

A. When the survey or plan and report prepared under section 48-2015 are filed, the board of directors may reject the report and direct that a new report be prepared or that changes be made. If the report complies with the provisions of section 48-2015 and is satisfactory to the …

If the engineer's report required by this article recommends that sewer service or garbage disposal and treatment service for the sanitary district can be provided by a method other than construction of facilities by the district or the maintenance of an on-site sewage disposal m…

A. The board of directors shall employ qualified water or sanitation engineers necessary to superintend the performance of work specified in the approved report of the survey or plan. The work or any portion thereof may be performed, under the direction of the engineers employed …

Elections held pursuant to this article, except as otherwise specified, shall be conducted in the manner prescribed by title 16.

A. After approval of the survey or plan and report prepared under section 48-2015 the board of directors of the district shall submit to the qualified electors of the district the proposition of incurring bonded indebtedness to obtain funds with which to acquire the property and …

A. If a majority of the votes cast at a bond election favors the bonded indebtedness proposed, bonds of the district for the amount stated shall be issued and sold. B. The board of directors, subject to this article, shall prescribe by resolution the form of the bonds and interes…

A. The board of directors of a sanitary district shall sell bonds issued pursuant to section 48-2021, subsections A, B, C and D at not less than par value at public sale or if the district has a population of more than two thousand persons and has been in existence for ten or mor…

Bonds issued pursuant to this article are a lien on the property of the district issuing them, and the lien of the bonds of one issue shall be a preferred lien to that of any subsequent issue.

Bonds issued pursuant to this article are not taxable by the state or by any county, city, town or other subdivision of the state.

A. The principal of and interest on bonds issued pursuant to this article shall be paid from revenue derived from an annual tax on the real property and mobile homes within the sanitary district issuing them, and such real property and mobile homes shall remain liable to taxes fo…

A. The board of directors of a sanitary district may at the time of certifying the amount required for payment of principal of and interest on bonds, certify to the board of supervisors the amount necessary to maintain, operate, extend and repair the sewerage system and the garba…

A. The board of directors of a sanitary district may charge and collect fees, including the fees listed in subsection G of this section, and sewer rentals and service charges for any service performed or property furnished by the district. B. The board of directors may charge and…

A. A sanitary district organized under this article, which has no bonded indebtedness and when all legal indebtedness of the district has been discharged, may be dissolved on the vote of a majority of the qualified electors of the district at a special election called by the boar…

A. A sanitary district organized under this article, the territory of which is wholly or partially included within the corporate limits of a city or town, may be dissolved in the following manner provided the dissolution is approved by a resolution or ordinance passed by the boar…

The discharge of sewage and waste materials into sewer lines of the district or into sewer lines outside the limits of an incorporated city or town which connect to sewer lines of the district, in violation of rules and regulations formulated and adopted by the district, is a pub…

A person who, without obtaining a permit for connection as required under section 48-2011, paragraphs 10 and 11, makes such a connection or who violates a rule adopted by the district is guilty of a class 2 misdemeanor.

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

A. A sanitary district shall provide continuous service and shall not adopt a moratorium on construction or land development unless the board of directors of the district first: 1. Provides notice to the public that is published once in a newspaper of general circulation in the c…

In this article, unless the context otherwise requires: 1. "Assessment" or "assessment roll" means a special assessment made under this article. 2. "Block" means a parcel of land, whether regular or irregular, which is bounded by streets, or by one or more streets and by one or m…

In addition to the powers granted to the board as provided in article 1 of this chapter, the board may exercise the powers set forth in this article to acquire or construct the collector sewers which are a part of the sewerage system or acquire capacity in sewage treatment works …

A. If the public interest or convenience requires, the board may order the acquisition, construction, operation or maintenance of sewers, ditches, drains, conduits, septic tanks, pipelines and channels for sanitary or drainage purposes, or both, with outlets, cesspools, manholes,…

A. Before ordering an improvement authorized by this article, the board shall pass a resolution of intention to do so, briefly describing the improvement and its location. By the resolution and the subsequent proceedings, one or more improvements may be made and shall constitute …

Before passing the resolution of intention, preliminary plans that show the location and the type and character of the proposed improvement and the expenses of the improvement shall be prepared by the engineer and filed with the clerk. The assessment for any lot shall not exceed …

A. The resolution of intention shall be published five times in consecutive issues of a daily newspaper or two times in a weekly or semiweekly newspaper of general circulation in the sanitary district. The board shall also cause to be conspicuously posted along the location of th…

A. The owners of a majority of the property fronting on the proposed improvement or, if the cost of the improvement is chargeable on a district, the owners of a majority of the property fronting on the proposed improvement in the assessment district may make a written protest aga…

A. In determining protests and objections, the board shall be guided by the following rules: 1. Each paper containing signatures shall have attached the affidavit of an owner to be assessed, stating that each signature was affixed in his presence and is the signer's actual signat…

A. The board may order, by resolution, the proposed improvements described in the resolution of intention if: 1. No protests against the work or no objections as to the extent of the proposed assessment district have been filed within the prescribed time. 2. The board finds a pro…

A. If a lot belonging to the United States, this state, a county, city, school district or any other political subdivision or institution of this state or a county fronts on the proposed improvement, or is included in the district declared by the board in its resolution of intent…

A. The board may order in the resolution of intention that all or part of the cost of any work shall be paid from the treasury of the sanitary district from the fund it designates when so ordered. The board, in making up the assessment, shall first deduct from the whole cost such…

A. Bids shall be submitted accompanied by a bond payable to the sanitary district for an amount not less than ten per cent of the aggregate bid. Alternative bids may be accompanied by one bond at least equal to ten per cent of the amount of the highest proposal submitted. B. The …

The board may, within ten days after the time fixed for opening bids, by resolution adopted by a vote of two-thirds of its members, order that the proposed contract not be entered into and that the sanitary district itself perform the work according to the plans and specification…

A. The district shall make all written contracts and receive all bonds authorized by this article. The contracts shall specify a reasonable time for completing the improvement. B. The board may prescribe a form for the contract that is not inconsistent with this article and fix a…

Before executing the contract the contractor shall file with the district such bond or bonds as required under title 34, chapter 2, article 2.

A. Before the contract is entered into the bidder to whom the award was made shall advance to the district, for payment by the district, the costs of publication of notices, resolution, orders and other expenses required by the proceedings under this article. B. If the work is ab…

A. The engineer shall make duplicate diagrams of the property fronting on the proposed improvement or in the assessment district if the expenses of the proposed improvement are to be assessed on a district. The diagrams shall show each separate lot, numbered consecutively, the ap…

A. After the warrant and assessment are recorded, they shall be delivered to the contractor, or to the sanitary district if it charges itself with the duty of making demands for the payment, together with one of the diagrams. By virtue of the warrant, the contractor or the distri…

A. If the district chooses not to issue bonds, or fails to issue bonds on completion of the work, at any time after thirty-five days from the date of the warrant or, if any objection filed with the board as provided in section 48-2058 is denied, at any time after five days from i…

A. If the lien of an assessment or reassessment or of a bond issued to represent the amount assessed on any lot is held invalid by a court because a portion of the improvement ordered was not within the power of the board to order or was not properly embraced in the contract for …

The board may, on completion of any portion of the improvement for which the contract price equals twenty thousand dollars or more, order an assessment for the proportionate part of the contract completed, and the proportionate amount shall be collected as provided in this articl…

A. After an assessment has been approved by the board, the contractor and all persons having an interest in any lot assessed may request the board, by a duly acknowledged written instrument, to modify or correct an assessment. The board may order such modification or correction o…

A. The board may determine that improvement bonds shall be issued for the cost and expense of the improvement. The bonds shall be issued in the name of the sanitary district but shall be made payable only from the special fund collected by the sanitary district from special asses…

A. If the board decides to issue improvement bonds, it shall so declare in the resolution of intention for the work and shall specify the maximum rate of interest which the bonds shall bear. A similar description of the bonds shall be inserted in all notices of the proceedings re…

A. After the prescribed time from the date of the warrant has expired and after the sanitary district has recorded the return, the board shall make and certify a complete list of all unpaid assessments that amount to twenty-five dollars or more on any assessment. B. If any person…