48-2411. Annual estimate of district expenditures A. The board of directors shall, on or before the first meeting of the board of supervisors in July each year, furnish the board of supervisors and the assessor of the county in which the district is located, or if the district is not entirely within the county, then […]
48-2412. Proportionate division of estimate if district lies in more than one county If a district is located in more than one county, the total estimate as provided for in section 48-2411 shall be divided by the board of directors in proportion to the value of the real property included within the district in each […]
48-2413. Failure of district to provide estimate If for any reason the board of directors fails to make and furnish the annual estimate of expenditures, the board of supervisors of the county in which the district was organized shall, at its first meeting in July thereafter, or at any adjournment thereof, prepare and furnish the […]
48-2414. Computation of tax rate; levy A. The board of supervisors of each county in which a district or any part thereof is located shall annually, at the time of levying county taxes, levy a tax to be known as " (name of district) agricultural improvement district tax" sufficient to raise the amount reported to […]
48-2415. Entry of tax on roll; collection A. The tax levied by the board of supervisors shall be computed and entered on the assessment roll by the county assessor. If the board of supervisors fails to levy the tax, the assessor shall do so. B. The tax shall be collected at the same time and […]
48-2416. Applicability of state tax laws; duty of county officers The laws of the state prescribing the manner of levying and collecting taxes and the duties of the several county officers with respect thereto, so far as applicable and not in conflict with this article, shall apply to this article. County officers shall be liable […]
48-2417. Payment of district taxes without paying other taxes A. When a parcel of land located in an agricultural improvement district is assessed for district taxes, the tax or any installment thereof may be paid separately and without at the same time paying other property taxes assessed and levied against the same property. The county […]
48-2418. Transmittal to district treasurer of monies collected by county treasurer The treasurer of each county in which an agricultural improvement district is wholly or in part located shall, on or before the fifteenth day of each month, pay to the treasurer of the district all monies of the district collected during the preceding month, […]
48-2419. Apportionment of funds There shall be a bond fund, a construction fund and a general fund. The treasurer of the district shall apportion all monies received into the fund corresponding with the purpose therein specified or for which such monies were paid.
48-2420. Payment of interest coupons; redemption of unmatured bonds A. Upon presentation of matured interest coupons to the district treasurer, he shall pay them from the bond fund. B. When the bond fund amounts to ten thousand dollars in excess of the amount sufficient to meet the matured interest coupons, the board of directors shall […]
48-2422. Payment of warrants; reports of district treasurer A. The district treasurer shall disburse the money received from the county treasurer only upon warrants of the board of directors signed by the president and attested by the secretary. B. The district treasurer shall report in writing at each regular meeting of the board of directors, […]
48-2423. Annual financial report by board of directors The board of directors shall, on the first Tuesday in March each year, make and immediately thereafter publish a verified statement of the financial condition of the district, showing particularly the receipts and disbursements of the preceding year, together with the source of the receipts and purpose […]
48-2424. Reimbursement for county services Services provided by a county to an agricultural improvement district are subject to reimbursement pursuant to section 11-251.06.
48-2701. District treasurer The county treasurer of the county in which the district was organized shall be the custodian of all the funds of the district. For this purpose the county treasurers of other counties in which a portion of the district is located shall, not more than twice each year, upon the order of […]
48-2702. Annual estimate of expenditures by board of directors The board of directors shall, on or before the first meeting of the board of supervisors in July each year, furnish the board of supervisors and the county assessor of the county in which the district is located, or if the district is not entirely within […]
48-2703. Apportionment of annual estimate among counties in which district is located If the district is located in more than one county, the total estimate as provided for in section 48-2702 shall be divided by the board of directors in proportion to the value of the real property included within the district in each county. […]
48-2704. Computation of tax rate; levy A. The board of supervisors of each county in which a district or any part thereof is located shall annually, at the time of levying county taxes, levy a tax to be known as the " (name of district) drainage district tax" sufficient to raise the amount reported to […]
48-2705. Entry of tax on roll; collection of taxes and assessments The tax levied by the board of supervisors shall be computed and entered on the assessment roll by the county assessor. If the board of supervisors fails to levy the tax as provided in section 48-2704 the assessor shall do so. The tax, as […]
48-2706. Applicability of state tax laws; duties of county officers The laws of the state prescribing the manner of levying and collecting taxes and the duties of the several county officers with respect thereto, so far as applicable and not in conflict with the specific provisions of this article, shall apply to this article. County […]
48-2707. Payment of district taxes without paying other taxes A. When a parcel of land located in a drainage district is assessed for district taxes, the tax and each installment thereof may be paid separately and without at the same time paying other property taxes assessed against the same property. The county treasurer shall receive […]
