48-3778. Annual assessment; general revenue
law
A. On or before the third Monday of August of each year after the qualification of
any real property as member land, the district shall charge an annual replenishment
assessment against each parcel of member land that is subject to a parcel replenishment
obligation. This charge becomes a lien on the parcel and shall be collected in the same
manner as an ad valorem tax. The assessments shall be calculated by the district
pursuant to this article and shall be sufficient to produce the amount of money estimated
as needed to pay the costs and expenses to replenish groundwater established under
section 48-3772, subsection A and taking into account any annual replenishment tax levied
against municipal providers under section 48-3781.
B. The district shall promptly certify the assessments to the board of supervisors
of each county in which member lands are located, and these boards of supervisors at the
time of levying general county taxes shall take the necessary steps for collection of
replenishment assessments against the parcels of member land within such county.
C. The assessment when collected shall be deposited, pursuant to sections 35-146
and 35-147, in the special fund established under section 48-3773, subsection A,
paragraph 3 to be spent by the district only for the purposes authorized by this article.
D. All provisions of the general revenue laws for the collection of taxes on real
estate for county purposes apply to the collection of the replenishment assessment
imposed by this article, including all remedies of the revenue laws for collecting
delinquent taxes and provisions relating to sales of real property for delinquent
taxes. The exemptions applicable to ad valorem taxes do not apply to assessments charged
pursuant to this section.
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