48-2084

48-2084. Improvement districts for enhanced
sanitation services

A. In addition to the purposes for which an improvement district may be formed
under section 48-2043, an improvement district may be formed within a designated area to
provide public sanitation service within the district at a higher level or greater degree
than provided in the remainder of the community.

B. The powers and duties of the governing body of the district and the procedure to
be followed shall be as provided in this article for other types of special improvement
districts.

C. The governing body of a sanitary district, if it finds that enhanced services
are required or are being received by any portion of the territory included in the
district, may adopt, after making such finding of fact, a resolution of intention to
order the improvement pursuant to the provisions of section 48-2044.

D. The engineer shall make duplicate diagrams of the property contained in the
improvement district. The diagram shall show each separate lot numbered consecutively
and the area in square feet of each lot or parcel. Before making any assessment on the
district, the diagram shall be approved by the governing body.

E. The governing body shall make annual statements and estimates of the expenses of
the district and shall assess the total amount on the several lots, each respectively in
proportion to the benefits to be received by each lot. When the assessments have been
completed, the governing body shall fix a time when it will hear and pass on the
assessments and the prior related proceedings which shall not be less than twenty days
after the date of the notice. Notice of hearing shall be given in the manner provided by
section 48-2058, subsection E. Any person who owns real property affected by the
assessment and who has any objection to the legality of the assessment, or to any of the
previous related proceedings, may file, before the time fixed for the hearing, a written
notice briefly specifying the grounds of the objection. At the time fixed for the
hearing or at any time not later than ten days thereafter to which the hearing may be
postponed, the governing body shall hear and pass on the objections. The decision of the
governing body is final and conclusive on all persons entitled to object as to all
errors, informalities and irregularities which the governing body might have remedied or
avoided any time during the progress of the proceedings.

F. The assessments for the annual expenses are collectible in the manner and by the
officers provided by law for the collection and enforcement of general taxes the district
is authorized to levy. All statutes providing for the levy and collection of county and
sanitary district taxes, including the collection of delinquent taxes and sale of
property for nonpayment of taxes, apply to the district assessments provided for under
this section.

G. An improvement district formed under this section is not authorized to issue
improvement bonds.

H. No improvement district formed under this section is authorized to engage in any
activity other than as provided in subsection A of this section.

I. The formation of an improvement district under this section does not prevent the
subsequent establishment of improvement districts for any other purpose authorized by
law.

J. If, in the opinion of the governing body, any territory of a district formed
under this section is not benefited by being a part of the district, the governing body,
by resolution, may exempt such territory from assessment under this section, or if any
portion of the territory of a district formed under this section is no longer benefited
by being a part of the district, the governing body, by resolution, may summarily delete
from the district formed under this section any such area and may form a new district
from the balance of the original district formed under this section.

K. Any real property within the boundaries of the district utilized for residential
purposes which is not specifically benefited by the public services at a higher level or
greater degree is exempt from assessment pursuant to this section for that
year. Existing improved real property utilized for residential purposes with four units
or less per building at the time of formation of the district is presumed to not be
specifically benefited by a public service at a higher level or greater degree.

L. An owner of property subjected to an assessment pursuant to this section shall
not transfer the assessment to or otherwise impose the assessment on a lessee of the
property without the express written consent of the lessee.