48-271. Board of supervisors authority to
approve or deny formation of special district


A. Notwithstanding any provision of law for the formation of a special taxing
district, the county board of supervisors has the absolute authority to deny the
formation, other than under chapter 4, 11, 12, 17, 18, 19 or 22 of this title, of a
special district in that county, if sufficient grounds exist for such formation
denial. Nothing in this subsection shall be deemed to limit in any way judicial review
of a decision by the board of supervisors in denying the formation of a special taxing
district.


B. For purposes of this section, a special district is any entity proposed to be
established on or after January 1, 1989 with substantially the following characteristics:


1. The status of a political subdivision of this state vested with the rights,
privileges and immunities of a municipality to the extent consistent with its stated
purposes.


2. A limited purpose as stated in its authorizing statutes.


3. An independently elected governing body.


4. Exterior boundaries within or coterminous with a single county.


5. The power to impose and collect taxes.


6. Perpetual succession of its governmental existence, purpose, powers and
governing body, subject to a prescribed dissolution procedure.


7. Corporate existence separate and apart from any other unit of government.