48-1210. Tax levies; delinquency
assessment
A. Maintenance and related operating costs incurred by each district shall be paid
from revenues derived from an annual tax levy on the real property located within the
district. The real property of the district remains liable to taxes for payment of the
prorated maintenance costs within the district until paid in full.
B. If the district fails in any fiscal year to collect sufficient revenues through
the regular tax levy to pay the required costs of community park maintenance within the
district, the difference may be made up by an emergency levy in the current fiscal year
under the restrictions of section 48-1211, subsection C, and, if not so made up, shall be
included in a required levy the forthcoming fiscal year.
C. On or before July 1 of each year the board of directors shall estimate the
amount of money necessary to be raised by taxation to defray maintenance and operation
costs, taking into account any deficit or surplus from the preceding year, but not
exceeding eighteen per cent of the appraised market value of the community park. The
board shall certify the estimate to the county boards of supervisors on or before August
15.
D. The boards of supervisors, at the time of levying general county taxes, shall
levy and cause to be collected in the manner prescribed by law for county taxes a tax
upon the real property located in the district, based upon the current assessment rolls,
sufficient to pay the amount certified by the board of directors. If the board of
directors fails to certify to the boards of supervisors the amount necessary, the boards
of supervisors shall ascertain the amount which should have been certified and shall levy
and cause to be collected a tax sufficient to produce that amount.
E. The tax, when collected, shall be paid into the county treasury of the county in
which the major portion of the district is situated to the credit of the maintenance and
operating fund of the district. The monies shall be used strictly for the payment of
maintenance and related operating costs incurred by the district.
F. The boards of supervisors shall annually establish a time of delinquency for
payment of the tax levied pursuant to this section. The failure to pay the regular tax
when due subjects the owner of the real property in question to an additional delinquency
assessment of fifteen per cent in addition to the amount already owed.
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