48-2026. Tax levy for current expenses
A. The board of directors of a sanitary district may at the time of certifying the
amount required for payment of principal of and interest on bonds, certify to the board
of supervisors the amount necessary to maintain, operate, extend and repair the sewerage
system and the garbage disposal and treatment plants of the district during the ensuing
year, and to defray all other expenses incidental to the exercise of powers granted by
this article, together with an estimate of the revenue which will be received from
rentals and service charges. In that event, the board of supervisors shall, at the time
of levying general county taxes, levy and cause to be collected in the manner prescribed
by law for county taxes, a tax on real property and mobile homes within the sanitary
district based on the current assessment roll, sufficient to pay the amount certified,
less the amount estimated to be received from rentals and service charges.
B. The tax, when collected, shall be paid into the county treasury to the credit of
the operating fund of the sanitary district, and the board of directors may order
expenditure of the fund for the purposes for which levied. Payments from the operating
fund shall be made upon claims allowed by the board of directors, prepared, presented and
audited in the same manner as claims against the county.
C. Not less than twenty nor more than thirty days prior to making the certification
to the board of supervisors provided by subsection A, the board of directors shall
publish in a newspaper of general circulation in the district, an itemized statement of
the amounts proposed to be certified, and the statement shall contain notice of a meeting
to be held by the board of directors prior to the time for the certification. At that
meeting, any owner of real property or a mobile home within the district may appear and
present objections to any item of the amount proposed to be certified.
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