48-1593. Computation of tax rate; levy
A. The board of supervisors of the county in which the office of the power district
is located shall immediately upon receipt of the estimates of the total assessments of
the district and the certificate of the board of directors certifying the total amount of
money required to be raised by taxation, fix the rate of levy necessary to provide the
amount of money required to pay the principal and interest of the bonds of the district
as they become due, fix the rate necessary to provide the amount of money required for
any other purposes of the district which are to be raised by the levy of taxes upon the
real property of the district, and certify the respective rates of levy to the board of
supervisors of any other county embracing any portion of the district. The levy shall be
increased fifteen per cent to provide for delinquencies.
B. The board of supervisors of each county in which a power district is located, in
whole or in part, at the time of making the levy for county purposes, shall make a levy
at the rate provided in subsection A of this section upon all real property in the
district within their respective counties.
C. All taxes or assessments levied under this chapter are special taxes and shall
be liens upon the lands against which they are levied. When title to any land within the
district is acquired under the land laws of the state or the United States, the amounts
of any and all taxes levied as provided by this chapter which have been levied against
the land and which remain unpaid, shall become immediately due and shall be collected as
other delinquent taxes are collected.
D. All the burdens, obligations, liabilities and liens existing against other lands
in private ownership embraced within the district by reason of the organization of the
district, or in any manner connected with, incident to, or arising from, or by reason of
the existence of the district, are extended with full effect to and upon any and all
lands possessed and held by virtue of a certificate of purchase issued by the state land
department.
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