48-264. Dissolution of inactive special taxing
districts; board of supervisors action; exceptions


A. If a special taxing district is found to have been inactive for at least five
consecutive years, and upon investigation the board of supervisors finds that the
district has no future purpose as determined by the district board of directors and no
current indebtedness, the board of supervisors shall dissolve the district by board
resolution.


B. Dissolution action pursuant to subsection A does not apply to districts formed
under chapters 4, 21, 22, 27 and 28 of this title.