48-1772. Administration and general expenses defined; separate assessment and levy of taxes for each division of expense
A. For purposes of this article, " administration expenses" includes:
1. The per diem allowance and expenses of the board of directors.
2. The salary and expenses of the secretary and assistant secretary of the district, if any.
3. The salary and expenses of the treasurer of the district.
4. Compensation paid to similar officers or employees performing similar services or services ordered by the board, including periodical examinations of the finances and affairs of the district.
5. Legal services rendered in conducting the business of the district.
B. Administration expenses may be assessed to and levied upon all taxable real and personal property in the district in the same manner and with the same effect as other property taxes are levied, and shall be assessed and levied upon the assessed value of all the taxable property of the district as assessed for taxation for other purposes.
C. For purposes of this article, " general expenses" includes all expenses of the district other than administration expenses.
D. General expenses of the district shall be assessed against the real estate taxable in the district to be levied and collected on a per acre basis. In making assessments and levy of taxes to pay the general expenses of the district, the board of supervisors of each county in which all or a part of the district is located shall make assessments and levy taxes to meet such expenses. The county assessor shall spread the assessments and levy on the tax rolls of the county in which any of the lands are located in the same manner as if every acre of land in the district was of the same assessed value, whether improved or not, thus charging every acre of land in the district with the same proportion of the general expenses of the district.
E. Improvements shall bear no part of the general expenses of the district.
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