48-2026
48-2026. Tax levy for current expenses A. The board of directors of a sanitary district may at the time of certifying the amount required for payment of principal of and interest on bonds, certify to the board of supervisors the amount necessary to maintain, operate, extend and repair the sewerage system and the garbage disposal and treatment plants of the district during the ensuing year, and to defray all other expenses incidental to the exercise of powers granted by this article, together with an estimate of the revenue which will be received from rentals and service charges. In that event, the board of supervisors shall, at the time of levying general county taxes, levy and cause to be collected in the manner prescribed by law for county taxes, a tax on real property and mobile homes within the sanitary district based on the current assessment roll, sufficient to pay the amount certified, less the amount estimated to be received from rentals and service charges. B. The tax, when collected, shall be paid into the county treasury to the credit of the operating fund of the sanitary district, and the board of directors may order expenditure of the fund for the purposes for which levied. Payments from the operating fund shall be made upon claims allowed by the board of directors, prepared, presented and audited in the same manner as claims against the county. C. Not less than twenty nor more than thirty days prior to making the certification to the board of supervisors provided by subsection A, the board of directors shall publish in a newspaper of general circulation in the district, an itemized statement of the amounts proposed to be certified, and the statement shall contain notice of a meeting to be held by the board of directors prior to the time for the certification. At that meeting, any owner of real property or a mobile home within the district may appear and present objections to any item of the amount proposed to be certified. |