11-251.06. Reimbursement for county services to special districts

A. Notwithstanding any other statute, the board of supervisors may require the following special districts to reimburse the county for the cost of services provided to the special districts:

1. Antinoxious weed districts formed pursuant to title 48, chapter 2.

2. Pest control districts formed pursuant to title 48, chapter 3.

3. County improvement districts formed pursuant to title 48, chapter 6.

4. County improvement districts for lighting formed pursuant to sections 48-960 and 48-961.

5. Domestic water improvement districts formed pursuant to title 48, chapter 6, article 4.

6. County television improvement districts formed pursuant to title 48, chapter 7.

7. Community park maintenance districts formed pursuant to title 48, chapter 8.

8. Special road districts formed pursuant to title 48, chapter 10.

9. Power districts formed pursuant to title 48, chapter 11.

10. Electrical districts formed pursuant to title 48, chapter 12.

11. Hospital districts formed pursuant to title 48, chapter 13.

12. Sanitary districts formed pursuant to title 48, chapter 14.

13. Pest abatement districts formed pursuant to title 48, chapter 15.

14. Health service districts formed pursuant to title 48, chapter 16.

15. Agricultural improvement districts formed pursuant to title 48, chapter 17.

16. Drainage and flood protection districts formed pursuant to title 48, chapter 18.

17. Irrigation and water conservation districts formed pursuant to title 48, chapter 19.

18. Irrigation water delivery districts formed pursuant to title 48, chapter 20.

19. County flood control districts formed pursuant to title 48, chapter 21.

20. Multi-county water conservation districts formed pursuant to title 48, chapter 22.

21. County free library districts formed pursuant to title 48, chapter 24.

22. County jail districts formed pursuant to title 48, chapter 25.

B. Fire districts formed pursuant to title 48, chapter 5 shall reimburse the county for the actual costs of organization, reorganization, boundary changes, election services, use of the county attorney and other services provided by the assessor and treasurer directly associated with county services provided to fire districts.

C. The board of supervisors shall establish a schedule for reimbursement of county services and shall distribute this schedule to the special districts before providing any service named in the schedule. The schedule may include charges to newly organized special taxing districts for county services rendered to these districts before and during organization. The reimbursement schedule shall not exceed the actual costs for the services provided by the county.

D. If the board of supervisors requires reimbursement for county services pursuant to subsections A and C of this section, the governing body of a special district listed in subsection A of this section may elect to perform for itself any of the services provided by the county in lieu of reimbursement, except election and financial services provided by the county.

E. Subsection D of this section does not authorize the governing body of any of the named special districts to levy any additional taxes not otherwise specified by statute.