48-261. District creation; procedures; notice;
hearing; determinations; petitions


A. A fire district, community park maintenance district, sanitary district or
hospital district for either a hospital or an urgent care center shall be created by the
following procedures:


1. Any adult person desiring to propose creation of a district shall prepare and
submit a district impact statement to the board of supervisors of the county in which the
district is to be located. Except for a proposed community park maintenance district that
is to be located in more than one county, if a proposed district is located in more than
one county, the impact statement shall be submitted to the board of supervisors of the
county in which the majority of the assessed valuation of the proposed district is
located. The boards of supervisors of any other counties in which a portion of the
district is to be located shall provide information and assistance to the responsible
board of supervisors. For a community park maintenance district that is to be located in
more than one county, the impact statement shall be submitted to the board of supervisors
for each of the affected counties. If the person desiring to create a district pursuant
to this section is unable to complete the district impact statement, the board of
supervisors may assist in the completion of the impact statement if requested to do so,
provided the bond required in subsection C of this section is in an amount sufficient to
cover any additional cost to the county. The district impact statement shall contain at
least the following information:


(a) A legal description of the boundaries of the proposed district and a detailed,
accurate map of the area to be included in the district.


(b) An estimate of the assessed valuation within the proposed district.


(c) An estimate of the change in the property tax liability, as a result of the
proposed district, of a typical resident of the proposed district.


(d) A list and explanation of benefits that will result from the proposed district.


(e) A list and explanation of the injuries that will result from the proposed
district.


(f) The names, addresses and occupations of the proposed members of the district's
organizing board of directors.


(g) A description of the scope of services to be provided by the district during
its first five years of operation. At a minimum this description shall include an
estimate of anticipated capital expenditures, personnel growth and enhancements to
service.


2. On receipt of the district impact statement, the board of supervisors shall set
a day, not fewer than thirty nor more than sixty days from that date, for a hearing on
the impact statement. The board of supervisors, at any time before making a
determination pursuant to paragraph 4 of this subsection, may require that the impact
statement be amended to include any information that the board of supervisors deems to be
relevant and necessary.


3. On receipt of the district impact statement, the clerk of the board of
supervisors shall mail, by first class mail, written notice of the statement, its purpose
and notice of the day, hour and place of the hearing on the proposed district to each
owner of taxable property and to each household in which a qualified elector resides
within the boundaries of the proposed district. The clerk of the board of supervisors
shall post the notice in at least three conspicuous public places in the area of the
proposed district and shall publish twice in a daily newspaper of general circulation in
the area of the proposed district, at least ten days before the hearing, or, if no daily
newspaper of general circulation exists in the area of the proposed district, at least
twice at any time before the date of the hearing, a notice setting forth the purpose of
the impact statement, the description of the area of the proposed district and the day,
hour and place of the hearing.


4. At the hearing called pursuant to paragraph 2 of this subsection, the board of
supervisors shall hear those who appear for and against the proposed district and shall
determine whether the creation of the district will promote public health, comfort,
convenience, necessity or welfare. If the board of supervisors determines that the
public health, comfort, convenience, necessity or welfare will be promoted, it shall
approve the district impact statement and authorize the persons proposing the district to
circulate petitions as provided in this subsection. For a community park maintenance
district that is required to obtain the approval of more than one county's board of
supervisors, the petitions may only be circulated after approval of the board of
supervisors from each affected county. The order of the board of supervisors shall be
final, but if the request to circulate petitions is denied, a subsequent request for a
similar district may be refiled with the board of supervisors after six months from the
date of such denial.


5. Within fifteen days after receiving the approval of the board of supervisors as
prescribed by paragraph 4 of this subsection, the clerk of the board shall determine the
minimum number of signatures required for compliance with paragraph 7 of this subsection.
After making that determination, that number of signatures shall remain fixed.


6. After receiving the approval of the board of supervisors as provided in
paragraph 4 of this subsection, any adult person may circulate and present petitions to
the board of supervisors of the county in which the district is located. All petitions
circulated shall be returned to the board of supervisors within one year from the date of
the approval of the board of supervisors pursuant to paragraph 4 of this subsection. Any
petition that is returned more than one year from that date is void.


7. The petitions presented pursuant to paragraph 6 of this subsection shall comply
with the provisions regarding verification in section 48-266 and shall:


(a) At all times, contain a legal description of the boundaries of the proposed
district and a detailed, accurate map of the proposed district and the names, addresses
and occupations of the proposed members of the district's organizing board of
directors. No alteration of the proposed district shall be made after receiving the
approval of the board of supervisors as provided in paragraph 4 of this subsection.


(b) Be signed by more than one-half of the property owners in the area of the
proposed district and be signed by persons owning collectively more than one-half of the
assessed valuation of the property in the area of the proposed district.


8. On receipt of the petitions, the board of supervisors shall set a day, not fewer
than ten nor more than thirty days from that date, for a hearing on the petition.


9. Before the hearing called pursuant to paragraph 8 of this subsection, the board
of supervisors shall determine the validity of the petitions presented.


10. At the hearing called pursuant to paragraph 8 of this subsection, the board of
supervisors, if the petitions are valid, shall order the creation of the district. The
board of supervisors shall enter its order setting forth its determination in the minutes
of the meeting, not later than ten days from the day of the hearing, and a copy of the
order shall be filed in the county recorder's office. The order of the board of
supervisors shall be final, and the proposed district shall be created thirty days after
the board of supervisors votes to create the district, except that for a community park
maintenance district that is proposed for more than one county, the proposed district is
created thirty days after the approval of the board of supervisors of the final county of
the counties in which the district is to be located. A decision of the board of
supervisors under this subsection is subject to judicial review under title 12, chapter
7, article 6.


B. For the purpose of determining the validity of the petitions presented pursuant
to subsection A, paragraph 6 of this section:


1. Property held in multiple ownership shall be treated as if it had only one
property owner, so that the signature of only one of the owners of property held in
multiple ownership is required on the formation petition.


2. The value of property shall be determined as follows:


(a) In the case of property assessed by the county assessor, values shall be the
same as those shown on the last assessment roll of the county containing such property.


(b) In the case of property valued by the department of revenue, the values shall
be those determined by the department in the manner provided by law, for municipal
assessment purposes. The county assessor and the department of revenue, respectively,
shall furnish to the board of supervisors, within twenty days after such a request, a
statement in writing showing the owner, the address of each owner and the appraisal or
assessment value of properties contained within the boundaries of the proposed district
as described in subsection A of this section.


C. The board of supervisors may require of the person desiring to propose creation
of a district pursuant to subsection A, paragraph 1 of this section a reasonable bond to
be filed with the board at the start of proceedings under this section. The bond shall be
in an amount sufficient to cover costs incurred by the county if the district is not
finally organized. County costs covered by the bond include any expense incurred from
completion of the district impact statement, mailing of the notice of hearing to district
property owners and electors, publication of the notice of hearing and other expenses
reasonably incurred as a result of any requirements of this section.


D. If a district is created pursuant to this section, the cost of publication of
the notice of hearing, the mailing of notices to electors and property owners and all
other costs incurred by the county as a result of this section shall be a charge against
the district.


E. If a proposed district would include property located within an incorporated
city or town, in addition to the other requirements of subsection A of this section, the
board shall approve the creation and authorize the circulation of petitions only if the
governing body of the city or town has by ordinance or resolution endorsed such creation.


F. Except as provided in section 48-851 and section 48-2001, subsection A, the area
of a district created pursuant to this section shall be contiguous.


G. A district organized pursuant to this section shall have an organizing board of
directors to administer the affairs of the district until a duly constituted board of
directors is elected as provided in this title. The organizing board shall have all the
powers, duties and responsibilities of an elected board. The organizing board shall
consist of the three individuals named in the district impact statement and the petitions
presented pursuant to subsection A of this section. If a vacancy occurs on the
organizing board, the remaining board members shall fill the vacancy by appointing an
interim member. Members of the organizing board shall serve without compensation but may
be reimbursed for actual expenses incurred in performing their duties. The organizing
board shall elect from its members a chairman and a clerk.


H. For the purposes of this section assessed valuation does not include the
assessed valuation of property that is owned by a county, this state or the United States
government and in the case of multiple ownership of a single parcel of property, any one
property owner constitutes the entire ownership interest.