48-3151. Authority to levy district assessments; contents of resolution; terms as to delinquencies A. In addition to authorized taxes, the board of directors may, at a regular or special meeting, notice of which shall be given for at least ten days previous by posting in three public places within the district, by resolution adopted by […]
48-3152. Landowner defined; effect of service of notice on married person, guardian, administrator or attorney-in-fact A. For the purposes of this article, " landowner" includes record owners, purchasers under contract and entrymen. B. Notice served upon a married person shall be deemed notice upon his or her spouse, notice served upon guardians and administrators shall […]
48-3153. Limitation on amount of assessment; special election on assessment in excess of limitation A. No assessment equal to more than two dollars fifty cents per acre per year or in excess of an aggregate of five dollars per acre shall become effective until approved by a majority vote of the qualified electors of the […]
48-3154. Filing copy of resolution; lien of assessment; payment of assessment A. A copy of the resolution levying an assessment as provided by section 48-3151, signed by the president and attested by the secretary of the district, shall be filed in the office of the county recorder of each county in which any of the […]
48-3155. Notice of sale of lands for failure to pay installment or assessment A. The district secretary shall, after the date of maturity of an assessment or installment thereof, on unanimous vote of the board of directors in districts having a board composed of three members, or on a two-thirds vote of the directors in […]
48-3156. Sale of lands; redemption A. At the time and place fixed for the sale the district secretary shall sell the lands, or so much thereof as necessary, in satisfaction of the amount of the assessment then due and unpaid thereon, with interest, penalties and costs of sale, and shall deliver to the purchaser a […]
48-3157. Issuance of certificate of redemption; issuance of deed upon failure to redeem; enforcement of right to possession A. When redemption is made by the landowner or his grantee, the secretary shall issue and deliver to him a certificate of redemption, and, except when the sale has been made to the district, the secretary shall, […]
48-3158. Action to recover assessment The district may, if it so elects, commence an action in a court of competent jurisdiction for recovery of the amount of any delinquent assessment or installment thereof. The remedies provided by this article shall be cumulative. No proceedings for the collection and enforcement of an assessment or an installment […]
48-3159. District tax and assessment as first lien The district tax and assessment liability of district lands shall at all times be a first charge against such lands, and all district taxes and assessments levied and assessed shall continue to be first liens against district lands except as otherwise expressly provided with respect to lands […]
48-3160. Conversion of defaulted assessment into first mortgage lien When a district is, for one year or more, in default in the payment of legally existing district obligations amounting to five dollars per acre or over, and an assessment has been authorized by vote of the qualified electors of the district as provided by section […]
48-3161. Order of conversion; notice to landowners A. The board of directors may order such conversion by a resolution prescribing the aggregate amount of the lien per acre and the terms, conditions and procedure for accomplishing the conversion, the times, manner and method of payment and satisfaction of the converted lien, including the rate of […]
48-3162. Authority of district secretary to execute notes and mortgages upon failure of landowner to do so; effect A. If any landowner refuses to execute the note and mortgage within twenty days after the date of mailing or first publication of a copy of the resolution and notice, the district secretary shall become the duly […]
48-3163. Enforcement of liens against state or United States Converted liens, except as otherwise provided in this article, shall be enforceable against any lands of the state or the United States in all respects as if the liens were upon lands held in fee and subject to the paramount lien or title of the state […]
48-3164. Priority of mortgage liens The mortgage liens into which assessments or tax liens are converted by mortgage, as provided by this article, shall constitute negotiable mortgage liens upon such lands in accordance with the priority established by the district board, notwithstanding the conversion of assessment or tax liens into mortgage or contract liens, and […]
48-3165. Conversion of district taxes into mortgage liens; priority The board of directors may in the manner provided by this article for the conversion of district assessments, similarly convert into mortgage liens or contracts district taxes then levied and assessed, except taxes levied and assessed for payment of principal or interest on existing district bonds […]
48-3166. Enforcement or foreclosure of other liens or demands subject to prior converted mortgage liens; exception; limitation on issuance of district bonds A. All liens, charges and demands existing at the time of the conversion of district assessments into first mortgage liens, except state, county and district taxes and unconverted taxes and assessments, and all […]
48-3167. Agreement by board to guarantee payment of converted liens The board of directors may enter into an agreement guaranteeing payment of the principal, any installment thereof, and interest thereon of converted liens as a district obligation. The agreement shall be in such form and tenor as may be approved by a two-thirds vote of […]
48-3168. Tax lien for payment of bonds as superior to mortgage lien Nothing contained in this article shall be construed to subordinate a tax lien for the payment of the principal or interest of district bonds in favor of a lien created under this article, but a district tax lien for the payment of principal […]
48-3169. Rule making powers of board The district board of directors may adopt necessary by-laws, ordinances, resolutions, rules and regulations not in conflict with the provisions of this article for carrying out the provisions and purposes of this article.
