48-1104. Financial statement; levy and
collection of taxes


A. On or before July 1 each year the board of directors shall prepare a full and
complete statement of the financial affairs of the district for the preceding fiscal year
and an estimate of the amount of money necessary to be raised to defray district expenses
during the next fiscal year. The estimate shall be fully itemized and take into account
any deficit or surplus from the preceding fiscal year.


B. The board shall certify the estimate, and at the time county taxes are levied
the board of supervisors shall levy a tax sufficient to raise the amount of the
estimate. The taxes shall be assessed, levied and collected in the same manner as county
taxes.