48-2412. Proportionate division of estimate if
district lies in more than one county
If a district is located in more than one county, the total estimate as provided for
in section 48-2411 shall be divided by the board of directors in proportion to the value
of the real property included within the district in each county. This value shall be
determined from the equalized values of the last assessment rolls of such counties. When
the division of the estimate has been made the board shall furnish to the boards of
supervisors and county assessors of the respective counties a written statement of that
part of the estimate apportioned to that county.
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