48-1592. Annual estimate of taxes by board of
directors
A. The board of directors on or before June 1 each year shall prepare estimates of
the amount of money required to meet the obligations of the district for the next fiscal
year, including maturing bonds and interest, maintenance, operating and current expenses,
together with such additional amount necessary to meet any deficiency in the payment of
items of expenses incurred during the previous year, and to provide funds for purchases
of lands sold for delinquent taxes.
B. The estimates shall be fully itemized to show amounts required for each of the
specified funds into which the money of the district is divided by the treasurer, and
shall show the total amount of the itemized estimates.
C. The estimates shall be entered in full upon the records of the district and a
certified copy thereof transmitted to the board of supervisors of each county in which
any lands of the district are located, together with a certified copy showing the total
number of acres of taxable lands of the district, and a description of such portions
thereof as are located in each of the counties respectively, and shall include therein
all lands within the boundaries of the district, except those excluded pursuant to this
chapter.
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