19-27a11.   Costs of combined or enlarged districts; tax levy; installments;bonds.(a) Whenever sewer districts are combined, all bonded indebtednessexisting on the effective date of thecombination of districts shall remain a lien against and anobligation of the individual districts the same as before thecombination.

      (b)   Whenever it is necessary to enlarge a sewer system, the cost of theenlargements shall be charged against all of the property in the entiremain sewer district if the enlarged facilities are to be used by andbenefit the entire main sewer district. If the sewer enlargementswill serve only a part of the main sewer district, the cost shall becharged against only those properties located in the district which willuse or be benefited by the same. The cost of all enlargements shallbe paid by levying a tax at a uniform rate on all the property in theentire main sewer district if the enlarged facilities are to be used byand benefit the entire main sewer district. If only a part of themain sewer district is to use and benefit from the enlarged facilities,then the tax shall be levied only on the properties in the part of themain sewer district which will use or be benefited by the same. The taxshall be levied and collected, in additionto other taxes and special assessments, and when ordered by the governingbody of the district, the county clerk shall place the tax upon the taxroll for collection subject to the same penalties and collected in thesame manner as other taxes. The board of county commissioners mayprovide for the payment of the costs of the enlargement by installmentsinstead of levying the entire tax for the cost at one time and mayissue and sell general obligation bonds of the county in the mannerprovided by the general bond law.

      History:   L. 1983, ch. 99, § 12; July 1.