48-252. District budgets
A. Each district organized under this title and not exempted by subsection D shall
submit the annual budget most recently adopted by the district to the county board of
supervisors and the county treasurer. The district budget shall be prepared consistent
with the annual financial statements required by this article. The board of supervisors
may supply forms for use by districts in preparing their annual budget.
B. Budgets required to be submitted pursuant to this section shall be submitted to
the county treasurer and the board of supervisors no later than July 10 of each year. If
the district fails to submit a budget as required by this section, any taxpayer residing
in the district, the board of supervisors or the county treasurer may petition the
superior court in a county where the district is organized to show cause why the budget
has not been submitted. On a failure to show cause, the court shall order the district
to submit the budget within ten days after judgment is entered.
C. If the court enters judgment against the district under this section, the court
may award the taxpayer, board of supervisors or county treasurer reasonable attorney fees
and costs associated with bringing the action.
D. Districts organized under chapters 4, 5, 6, 17, 22, 27 and 28 of this title are
exempt from the requirements of this section.
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