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 district.

B. If the board deems it necessary or advisable to levy an assessment in excess of two dollars fifty cents per acre payable in any one year, or in excess of an aggregate of five dollars per acre, the question of the proposed levy shall be submitted to a vote of the qualified electors of the district at a regular or special election. Notice of the election shall be given by posting notices thereof in three public places in each division of the district for at least twenty days prior to the date of the election, and by publication of notice in a newspaper of general circulation published in the county in which the office of the board of directors is located, once a week for at least two successive weeks prior to the election. The notice shall specify the time of holding the election and shall briefly state the same matters as are required by section 48-3151 to be set forth in the resolution of the board of directors levying the assessment.

C. The election and the results thereof shall be determined and declared in all respects as nearly as practicable in conformity with the provisions governing the election of directors. No informalities in conducting the election shall invalidate it if the election was otherwise fairly conducted.