Section 48-2084 - Improvement districts for enhanced sanitation servicesA. In addition to the purposes for which an improvement district may be formed under section 48-2043, an improvement district may be formed within a designated area to provide public sanitation service within the district at a higher level or greater degree than provided in the remainder of the community.B. The powers and duties of the governing body of the district and the procedure to be followed shall be as provided in this article for other types of special improvement districts.C. The governing body of a sanitary district, if it finds that enhanced services are required or are being received by any portion of the territory included in the district, may adopt, after making such finding of fact, a resolution of intention to order the improvement pursuant to the provisions of section 48-2044.D. The engineer shall make duplicate diagrams of the property contained in the improvement district. The diagram shall show each separate lot numbered consecutively and the area in square feet of each lot or parcel. Before making any assessment on the district, the diagram shall be approved by the governing body.E. The governing body shall make annual statements and estimates of the expenses of the district and shall assess the total amount on the several lots, each respectively in proportion to the benefits to be received by each lot. When the assessments have been completed, the governing body shall fix a time when it will hear and pass on the assessments and the prior related proceedings which shall not be less than twenty days after the date of the notice. Notice of hearing shall be given in the manner provided by section 48-2058, subsection E. Any person who owns real property affected by the assessment and who has any objection to the legality of the assessment, or to any of the previous related proceedings, may file, before the time fixed for the hearing, a written notice briefly specifying the grounds of the objection. At the time fixed for the hearing or at any time not later than ten days thereafter to which the hearing may be postponed, the governing body shall hear and pass on the objections. The decision of the governing body is final and conclusive on all persons entitled to object as to all errors, informalities and irregularities which the governing body might have remedied or avoided any time during the progress of the proceedings.F. The assessments for the annual expenses are collectible in the manner and by the officers provided by law for the collection and enforcement of general taxes the district is authorized to levy. All statutes providing for the levy and collection of county and sanitary district taxes, including the collection of delinquent taxes and sale of property for nonpayment of taxes, apply to the district assessments provided for under this section.G. An improvement district formed under this section is not authorized to issue improvement bonds.H. No improvement district formed under this section is authorized to engage in any activity other than as provided in subsection A of this section.I. The formation of an improvement district under this section does not prevent the subsequent establishment of improvement districts for any other purpose authorized by law.J. If, in the opinion of the governing body, any territory of a district formed under this section is not benefited by being a part of the district, the governing body, by resolution, may exempt such territory from assessment under this section, or if any portion of the territory of a district formed under this section is no longer benefited by being a part of the district, the governing body, by resolution, may summarily delete from the district formed under this section any such area and may form a new district from the balance of the original district formed under this section.K. Any real property within the boundaries of the district utilized for residential purposes which is not specifically benefited by the public services at a higher level or greater degree is exempt from assessment pursuant to this section for that year. Existing improved real property utilized for residential purposes with four units or less per building at the time of formation of the district is presumed to not be specifically benefited by a public service at a higher level or greater degree.L. An owner of property subjected to an assessment pursuant to this section shall not transfer the assessment to or otherwise impose the assessment on a lessee of the property without the express written consent of the lessee.