15-995. Special district assessment for
adjacent ways by school district
A. The governing board of a school district may contract for constructing,
maintaining or otherwise improving any public way adjacent to any parcel of land owned by
the school district or leased for school purposes by the school district, or an
intersection of any public way adjoining a quarter block in which the parcel of land is
situated, and for the construction of sidewalks, sewers, utility lines, roadways and
other related improvements in or along such streets and intersections, and to pay for
such improvements by the levy of a special assessment upon the taxable property in the
school district. A school district shall not use any portion of the monies generated
from the special assessment for any construction, maintenance or other improvements to
the school district's property except improvements necessary to assure the safe ingress
to and egress from public school property directly adjacent to the public way for buses
and fire equipment. The assessment shall be made a part of the itemized statement
regularly filed with the county school superintendent and showing the amount of monies
needed for the expenses of schools within the school district for the ensuing year.
B. If any property owned by a school district or leased by a school district for
school purposes from any city or county, the state or the United States is included
within the assessment district to be assessed to pay the costs and expenses of any public
improvements initiated by a city, as to make the assessments thereon payable by the city
in which the improvement is initiated, the governing board may contract with the
municipality or its improvement district to reimburse it for the amount of the assessment
against the property and to pay the amount so contracted for by the levy of a special
assessment as provided by subsection A of this section.
C. The governing board of the school district shall follow the truth in taxation
notice and hearing requirements prescribed in section 15-905.01, subsection B.
D. The portion of the primary tax rate to fund adjacent ways as provided in this
section shall not be included in the computation of additional state aid for education as
prescribed in section 15-972.
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