Title 48 — Special Taxing Districts

A. The bonds shall be signed by the chairman of the board, attested by the secretary and sealed with the corporate seal of the district, and the interest coupons, if any, shall bear the facsimile signature of the chairman and secretary of the district. B. The bonds shall be subst…

A. The board, at the time it certifies the list of unpaid assessments, shall write the word "certified" on the record of the assessment opposite each unpaid assessment included in the list, and all assessments of twenty-five dollars or more cease to be payable in cash and are the…

A. All assessments not certified remain collectible by the contractor or district pursuant to this article. The district shall promptly collect all installments of principal and interest on the assessments so certified. The district shall, thirty days before any installment of pr…

B. The board shall attach to and publish with the list a notice that unless each delinquent installment, and the penalty and costs on the installment, is paid, the whole amount of the assessment will be declared due and the property on which the assessment is a lien will be sold …

At any time before the sale of any lot assessed, any person may pay the delinquent installment on the lot together with the penalty and costs due, including the cost of advertising. The board shall note on its records the date of payment, the name of the person by or for whom it …

A. On the day fixed for sale, the agent designated by the board shall, at 10:00 a.m., or at any time thereafter to which the sale may be adjourned, begin the sale of the property advertised, beginning at the head of the list and continuing in the numerical order of lots until all…

A. After making the sale, the agent designated by the board shall execute, in duplicate, a certificate of sale stating the description of the property sold, the name of the owner given on the record of the assessment, that the property was sold for a delinquent assessment, the im…

A. A party having an interest in the lot may redeem the property at any time before the execution and delivery of a deed by paying to the district the amount for which the property was sold and an additional five per cent if paid within three months from the date of sale, ten per…

A. After the expiration of twelve months from the date of sale, the board shall cause to be executed to the purchaser or his assignee on his application, if he has fully complied with this section, a deed to the property sold. The deed shall recite substantially the matters conta…

The agent designated by the board shall promptly pay to the treasurer all monies collected by him from sales. The treasurer, on receipt of the monies, shall place the monies in the special fund created for the payments of the bonds issued for the improvement.

A. The board may by resolution passed before or after issuance of the bonds provide that the assessments for the payment of the bonds are collectible in the manner and by the officers provided by law for the collection and enforcement of the general taxes levied by the district. …

A. If the assessment on a lot levied for an improvement under this article, or part of an improvement, or the entire assessment, is adjudged void for any reason, the board shall cause to be levied and assessed on the lot on which the assessment has been held void, or on all the l…

If the time and place for a hearing are fixed by the board under this article, and for any reason the hearing is not held or regularly adjourned to a specified time and place, the authority of the board is not divested or lost. The board may thereafter fix a time and place for th…

Unless otherwise provided, proof of publication or of posting resolutions or notices shall be made by the affidavit of the person required to make publication or do the posting. The affidavit shall state the manner of publication or posting and the dates, shall have attached a co…

A. The district shall keep the records required by this article at the district office. The records shall be open to inspection during office hours. B. The engineer shall do the surveying and all other engineering work necessary under this article. Every certificate signed by the…

A. If the board determines and states in the resolution of intention that improvement bonds shall be issued, bond anticipation notes may be sold at any time after the award of a construction contract, except that bond anticipation notes to pay the estimated engineering fees may b…

A. The board may establish a revolving fund to aid the construction of public improvements under this chapter. The board may provide for transfers into such fund from any lawful source. B. All unexpended balances of appropriations from the fund remaining after the appropriations …

If there is a deficiency in the revenues collected from the special assessments by reason of the inadequacy of the method of collection adopted by the district under section 48-2076, and the district had a population of more than two thousand persons and had been in existence for…

A. In addition to the purposes for which an improvement district may be formed under section 48-2043, an improvement district may be formed within a designated area to provide public sanitation service within the district at a higher level or greater degree than provided in the r…

If a parcel of property that is subject to assessment and a lien under section 48-2057, subsection H is exchanged to this state or the United States for another parcel of property in the sanitary district owned by this state or the United States and the parcel of new private prop…

A. The board of directors of a sanitary district may issue bonds for the purpose of refunding any bonds issued pursuant to article 2 of this chapter. Refunding bonds may be issued only if the total amount of principal of and interest on the refunding bonds does not exceed the tot…

A. Refunding bonds issued under this article may be: 1. Exchanged for bonds of at least the same principal amount of the bonds to be refunded. 2. Sold at, above or below par at a negotiated or public sale. 3. Exchanged in part and sold in part. B. If the refunding bonds are sold,…

A. If refunding bonds are issued, the board of directors shall file a modified assessment reflecting the reduction in the assessment. B. If the modified assessment does not increase the assessment on any parcel or lot in the sanitary district, the board may approve the modified a…

A. Refunding bonds shall be secured by and are payable from the special assessments levied to pay the bonds being refunded. On the issuance of refunding bonds, the board of directors shall cause the remaining unpaid installments of the special assessments to be recalculated and m…

The treasurer of the sanitary district and the county treasurer may provide by agreement for: 1. The county treasurer to collect the special assessments under this article at the same time and in the same manner as provided by law for the collection and enforcement of general ad …

The determination by the board of directors that the limitations and conditions prescribed by this article relating to issuing refunding bonds have been met is conclusive in the absence of fraud or arbitrary and gross abuse of discretion.

In this chapter, unless the context otherwise requires: 1. "Agricultural land" means property that has a current agricultural use designation from the county assessor. 2. "Board" means a county board of supervisors. 3. "Director" means one or all of the board of directors of a pe…

A. Any one or more persons intending to form a pest abatement district shall comply with section 48-261. In addition to the requirements for an impact statement prescribed in section 48-261, subsection A, an impact statement for the formation of a pest abatement district shall al…

A. At the hearing required under section 48-261 or within thirty days after the required hearing, if any owner of agricultural land within the proposed district presents evidence that the property is subject to an internal and ongoing pest control program, the landowner's propert…

A. At any time after the district has been established, a landowner or a majority of the landowners of a specifically designated area whose land is within the county in which the district is established may request the directors to have the board amend the boundaries of the distr…

A. The term of office of a director is for two years after election and until the director's successor has qualified, except that if during the director's term of office the director sells or otherwise disposes of the land the director owned within the district, the director's te…

A. The directors shall hold an annual meeting and other meetings as they may determine are necessary. They shall make an annual report pursuant to section 48-251 showing the receipts and disbursements of all monies and property belonging to the district. They shall prepare an ann…

A. The district may enter any property within the district with the prior written consent of the landowner to inspect any breeding site for the presence of any of the enumerated pests. With the prior written consent of the landowner, the district may enter any property adjacent t…

A. Districts may be dissolved by an order of the board of directors of the district or dissolved by petition, hearing and election in the same manner as they were initiated. After an order of the board has been made dissolving a district, the board shall succeed to all the powers…

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

A. Health service districts may be established only: 1. For the purpose of purchasing, leasing, lease-purchasing, constructing, establishing, equipping, operating or maintaining an ambulance service, a medical clinic or clinics or a combined medical clinic and ambulance service. …

A. Any person proposing to create a district shall prepare a district impact statement and submit the statement, with the petition prescribed in subsection B of this section, to the board of supervisors of the county in which the district is to be located. If a proposed district …

At the time of filing a petition for the establishment of a health service district, or at any time thereafter but before publication of the notice of the hearing on the petition, a bond or cash deposit shall be filed by the petitioners, with security approved by the board of sup…

A. At the hearing all interested property owners and electors may appear and be heard on any matter relating to the establishment of the proposed district. Before the date set for the hearing, any person wishing to object to the establishment of the district may file written obje…

A. Notwithstanding the provisions in sections 16-225 and 16-226, the board of supervisors may order formation of a health service district, the board shall give notice as prescribed by this section of an election to be held within the proposed district for the purpose of determin…

A. The board of supervisors shall canvass the votes cast at the election at its next succeeding regular or special meeting. If it appears that a majority of the voters voting favors formation of the district, the board by order shall declare the district duly organized and shall …

A. If it appears at the hearing for establishment of a health service district that territory not included in the petition should be included in the district, notice shall be given in the manner provided for the original hearing and a subsequent hearing shall be held on the quest…

A. A health service district shall be governed by a board of directors of at least three members. B. At the election to determine whether a district shall be formed, as provided in section 48-2203, the ballot shall contain the names of three or more persons to be elected to the b…

A. In addition to the powers specifically granted, a health service district may, acting through its board of directors: 1. Sue and be sued in all courts and places and in all actions and proceedings whatever. 2. Construct, establish, maintain and operate an ambulance service, a …

A. When a health services district is established, the board of directors shall conduct or cause to be conducted a survey of the ambulance service, ambulatory or other nonhospital-based medical service problems within the district. B. Upon the completion of the survey, there shal…

A. When the health services survey report is filed, the board of directors may reject such report and direct that a new report be prepared or that changes be made. If the report complies with the provisions of section 48-2210 and is satisfactory to the board, the board of directo…

A. The board of directors shall superintend the construction of medical facilities and the delivery of ambulatory medical services and ambulance service, if any, as specified in the approved report of the health services survey. B. The construction of medical facilities or any po…

A. Elections held pursuant to this article, except as otherwise specified, shall be conducted as nearly as practicable in accordance with the general election laws of the state. Returns shall be canvassed by the board of directors within ten days after the election is held. B. On…

A. After approval of the health service survey report 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 perform the work set forth b…

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 shall, subject to the provisions of this article, prescribe by resolution the form of the…