Title 48 — Special Taxing Districts

B. After the board has approved, certified and dated the diagrams, they shall be filed in the office of the flood protection district. C. At any time after a contract has been executed for construction of the flood protection facility, the district shall estimate or cause to be e…

A. After the warrant and assessment are recorded pursuant to section 48-2844, they shall be delivered to the person charged by the board with the duty of making demands for the payment, together with one of the diagrams. By virtue of the warrant, that person may demand and receiv…

A. If the owner of a lot, acre or parcel of property that received an assessment files a request that no bonds be issued against the owner's lot, acre or parcel, at any time after thirty-five days from the date of the warrant, the district may sue the owner of the lot, acre or pa…

A. If the lien of an assessment or reassessment or of a bond issued to represent the amount assessed on any lot, acre or parcel 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 t…

A. After an assessment has been approved by the board, all persons having an interest in any lot, acre or parcel assessed may request the board in writing to modify or correct an assessment. The board may order such a modification or correction of the assessment, on the record, t…

B. All amounts collected from the special assessments shall be placed in the special fund and shall not be used for any purpose other than payment of the principal and interest of the bonds.

B. All other proceedings for the work up to and including the approval of the assessment by the board, including demand for payment of the several assessments and the return and recording, shall be conducted as provided in this article.

A. After the prescribed time from the date of the warrant has expired and after the flood protection district has recorded the return, the board shall make and certify a complete list of all unpaid assessments. B. If any person, before certification of the list, presents to the b…

A. The bonds shall be signed by the chairman or president of the board, attested by the clerk or 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. Th…

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 cease to be payable in cash and are thereafter payable only in equal a…

A. The installments of principal and interest on the bonds shall be collectible in the manner and by the officers provided by law for the collection and enforcement of state and county ad valorem taxes and the ad valorem taxes levied by the district. B. The time for payment of th…

A. If the assessment on a lot, acre or parcel 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 levy and assess on the lot, acre or parcel on which the assessment has been held void,…

[Repealed or reserved.]

Unless otherwise provided, proof of publication, posting or mailing of 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 atta…

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…

B. Bond anticipation notes shall be paid solely from the proceeds of the sale of improvement bonds and monies collected from property owners who want to pay all or part of their assessments in cash before the filing of the certified list of unpaid assessments as provided in secti…

If there is a deficiency in the revenues collected from the special assessments by reason of the inadequacy of the method of collection, the district may make good the deficiency, reimbursing itself from the monies collected from the installments when they are received.

If a parcel of property that has been subjected to an assessment and a lien is exchanged to this state or the United States for another parcel of property in the flood protection district owned by this state or the United States, and the parcel of new private property receives su…

All irrigation districts organized under the laws of this state are declared to be municipal corporations for all purposes. Under the laws of this state affecting or relating to irrigation districts such irrigation districts shall be deemed municipal corporations in the construct…

This chapter shall not be construed as authority to any district or district officers to divert the water of a river, creek, stream, canal or reservoir to the injury or damage of any person or persons having a prior right to such water, prior to such time as the amount of the inj…

A. When a majority of the holders of title or evidence of title, including receipts or other evidence of the rights of entrymen on lands under any law of the United States or of this state, to lands in a designated area desire to provide for the irrigation of lands in the area, t…

A. The name of a district organized under this chapter shall contain the words "irrigation district" or "water conservation district," and if the district is vested with the power of drainage, it shall also contain the word "drainage." B. Any district which has in its name the wo…

A. For the purpose of organizing an irrigation district as provided by this chapter, a petition signed by a majority of the resident owners of real property to which they hold title or evidence of title in the proposed district shall be filed with the board of supervisors of the …

A. At the time of filing the petition a good and sufficient bond in double the amount of the probable cost of organizing the district, conditioned upon the payment to the county of all expenses incurred by the board in the proceedings if organization of the district is not effect…

When the petition has been filed with the board of supervisors and the bond approved, the board shall fix a time for hearing the petition which shall be not less than three nor more than seven weeks after the date of filing the petition. The board of supervisors shall cause the p…

Proof that the petition was signed by the persons whose names appear thereon and proof that notice of hearing was given by publication and posting may be made by the affidavit or affidavits of persons having knowledge of the facts, and filed with the board. When the affidavits ar…

A. If at the time and place of hearing it appears that the petition conforms to the requirements of this article and that the notice of hearing the petition has been given as required by this article, the board shall proceed to hear the matters relating to the organization of the…

A. If the petition requests the board of supervisors to submit to the electors of the district the question of vesting the proposed district with the power of drainage, the board shall hear all matters relating to the need for drainage of the lands of the proposed district and ma…

If the board denies the petition or any part thereof, or an application made for any reason, it shall in writing state in detail its reasons therefor which shall be entered upon the records of the board.

Any person aggrieved by the action of the board of supervisors in the hearing on the petition may apply for a writ of mandamus to the superior court of the county in which the hearing was conducted, and if the court grants and issues an alternative writ it shall be heard within t…

A. If upon the hearing the request of petitioners is granted the board of supervisors shall by further order entered upon its record call an election of the qualified electors of the proposed district to be held for the purpose of determining whether or not the proposed district …

A. When a proposed irrigation district includes twenty-five thousand or more acres of land and the petition proposing the district requests that the district have a board of directors of nine members, the board of supervisors shall nominate three or more qualified electors in eac…

A. If a district includes more than ten thousand acres of land, the district, by resolution of the board of directors, may provide for electing two qualified electors as directors at large in addition to one director elected from each division in the district. At the first electi…

When the acreage to be benefited by the proposed district is ten thousand acres or less, the board of supervisors shall not divide the proposed district into three divisions unless the petitioners request it to be so divided. If a district is not divided the board of supervisors …

The board of supervisors shall cause a notice embodying the order in substance, signed by the chairman and clerk of the board, to be issued and published, giving public notice of the organizational election, the time and polling places, and specifying the matters to be submitted …

A. No person shall be entitled to vote at any election, held under the provisions of this chapter unless: 1. He is a holder of title or evidence of title, including receipts or other evidence of the rights of entry-men on lands under any law of the United States or this state, to…

A. The ballots at an election for the formation of an irrigation district shall be supplied by the board of supervisors and shall contain the words, "irrigation district, yes" and "irrigation district, no." If the board of supervisors has submitted the question of vesting the pro…

A. The polls shall be open on the day of election from eight o'clock in the morning until six o'clock in the afternoon. 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 wh…

An elector who desires to vote by early ballot may vote by early ballot at an election held in the district substantially in the manner as provided by title 16, chapter 4, article 8. In the application of such article to this section: 1. The words "division of the district" shall…

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

A. Upon recording the order of the board of supervisors the organization of the district shall be complete, and the directors shall within fifteen days thereafter qualify in the same manner as in this chapter required of directors elected at subsequent elections. The directors sh…

Within one year after the date of filing the order of the board of supervisors declaring the district organized, any person affected thereby may commence quo warranto proceedings to test the validity of the organization of the district, but no such proceedings or other action wha…

A. The holder or holders of title or evidence of title representing a majority of the acreage of any body of land adjacent to the boundary of an irrigation district, may file with the board of directors of the district a petition in writing requesting that such lands be included …

A. At the time and place mentioned in the notice, or at such time or times to which the hearing may be adjourned, the board of directors shall proceed to hear the petition for inclusion of lands and all objections thereto presented in writing to show cause why the petition should…

A. Upon allowance of the petition wholly or in part, and if no protest is filed with the board within thirty days after entry of the order of inclusion, a certified copy of such order shall be recorded in the office of the county recorder and filed in the office of the board of s…

A. If a protest is filed against the inclusion of new lands or any part thereof with the board of directors and such protest is denied, an appeal may be taken in the same manner as upon the organization of a district. If a protest is not filed within thirty days, nor an appeal ta…

A. The owners of lands may file with the board of directors of a district a petition for the purpose of excluding from the district lands not susceptible of irrigation from the irrigation works or lands which may be nonirrigable in character. B. The petition shall describe the la…

A. Upon the filing of the petition and payment of estimated expenses as provided by section 48-2945, the secretary of the board shall cause notice to be given and published once each week for three successive weeks in a newspaper published in the county in which the office of the…

A. Upon the hearings, if the board of directors deems it for the best interest of the district to grant the petition it may do so, or may deny it, but in either event shall enter an order upon the records of the district recording the action taken. B. If an order is made for the …

A guardian, executor or administrator of an estate who has qualified under the laws of this state and as such is entitled to possession of the lands belonging to the estate which he represents may sign the petition provided by section 48-2941 or 48-2945.