48-2707. Payment of district taxes without
paying other taxes


A. When a parcel of land located in a drainage district is assessed for district
taxes, the tax and each installment thereof may be paid separately and without at the
same time paying other property taxes assessed against the same property. The county
treasurer shall receive such payments of the tax and shall deliver to the person paying
the tax a receipt therefor showing the name of the district, a description of sufficient
certainty to identify the property assessed for the tax, the total amount of the tax, the
amount paid and the name of the person paying the tax.


B. This section shall not be construed to permit the payment of any other tax
without at the same time paying the taxes levied against the same property for the
district.