Section 46A-18-48 – Municipality contracting for payments to district–Election required.
46A-18-48. Municipality contracting for payments to district–Election required. In lieu of tax levies or special assessments in municipalities, the district directors and the governing bodies of municipalities may enter into contracts for annual payments by the first or second municipality to the district. The governing bodies shall obligate amounts sufficient to cover annual payments to […]
Section 46A-18-49 – Tax levy or assessment resolution–Filing–Collection.
46A-18-49. Tax levy or assessment resolution–Filing–Collection. The directors, having completed an apportionment of benefits, shall prepare and by resolution approve a tax levy or assessment against real property within the district, or outside of the corporate limits of municipalities if a contract or contracts as provided in §46A-18-48 are used, and shall annually file a […]
Section 46A-18-50 – Assessed valuation.
46A-18-50. Assessed valuation. The assessed valuation for district tax purposes shall be the same assessed valuation that is used for general county levies. Source: SL 1984, ch 293, §49.
Section 46A-18-51 – Delivery of tax collections to district.
46A-18-51. Delivery of tax collections to district. After collection, county officials shall monthly deliver taxes collected on behalf of the district to the district secretary-treasurer. Source: SL 1984, ch 293, §50; SL 1987, ch 332, §4.
Section 46A-18-52 – Review of tax levies.
46A-18-52. Review of tax levies. Any party claiming to be aggrieved by the apportionment of the benefits or taxes or assessments may appeal in accordance with procedures established by state law for review of tax levies. Source: SL 1984, ch 293, §51.
Section 46A-18-53 – Warrants issued in anticipation of tax or special assessment collections.
46A-18-53. Warrants issued in anticipation of tax or special assessment collections. Following a favorable vote as provided in §46A-18-45 and in anticipation of tax or special assessment collections, the directors may issue no-fund warrants to pay district obligations. However, the outstanding amounts of such no-fund warrants may not exceed the product of one dollar per […]
Section 46A-18-55 – Special election on additional taxes or special assessments–Eligibility to vote.
46A-18-55. Special election on additional taxes or special assessments–Eligibility to vote. The directors may at any time call a special election to determine whether additional taxes or special assessments may be levied for the purpose of raising money for increased costs of district business or for a supplemental plan of improvements over and above the […]
Section 46A-18-56 – Operation and maintenance of completed projects–Budget.
46A-18-56. Operation and maintenance of completed projects–Budget. The directors shall provide for adequate annual maintenance of the district’s project works once constructed. They shall adopt an overall project schedule of routine operation and maintenance. They shall prepare annual operation and maintenance budgets for each calendar year in which is stated the operation and maintenance work […]
Section 46A-18-57 – Reserve fund for extraordinary maintenance or operation.
46A-18-57. Reserve fund for extraordinary maintenance or operation. The annual operation and maintenance budget shall include provisions for accumulation of a reserve fund for extraordinary maintenance or operation. The amount budgeted each year for the reserve fund shall be at least ten percent of the estimated cost of the annual routine operation and maintenance. Annual […]
Section 46A-18-57.1 – Reserve fund for project development and construction.
46A-18-57.1. Reserve fund for project development and construction. In addition to the fund authorized in §46A-18-57, the directors may establish a separate reserve fund for project development and construction. The directors shall publish the amount budgeted for the fund for the following calendar year, the amount of money in the fund, and an explanation of […]