48-614. Improvement districts for providing off-street and improvement parking facilities; providing for the leasing and improvement of real property

A. In addition to the purposes for which an improvement district may be formed under the provisions of section 48-572, an improvement district may be formed for the sole purpose of leasing real property to be used as off-street parking sites, for the improvement of such off-street parking sites by grading, paving, ordering the installation of lighting poles, wires, conduits, lamps, standards and other appliances for the purpose of lighting and beautifying the off-street parking areas and entrances thereto, and for the operation and maintenance thereof.

B. Subject to the powers granted and the limitations contained in this section, and in section 48-615, the powers and duties of the governing body of the municipality and the procedure to be followed shall be as provided in this article for other types of special improvement districts.

C. After the formation of a special improvement district, pursuant to the provisions of section 48-576, subsection B, and as modified in section 48-615, and after having acquired jurisdiction to order the improvement pursuant to section 48-581, the governing body may, in addition to ordering the improvements set forth in subsection A of this section, enter into lease agreements for property within the limits of the assessment district for use as off-street parking sites, which lease agreements shall be upon such terms and conditions as the governing body may determine, and which lease agreements may provide that same may be terminated by either party upon six months' prior written notice, and may contract for the operation and maintenance thereof. The governing body may enter into such lease agreements and contract for the operation and maintenance of such off-street parking sites without the publication of notice and invitation for bids provided for in section 48-581, subsection B.

D. The governing body shall make annual statements and estimates of the expenses of the district, which shall be provided for by the levy and collection of ad valorem taxes upon the assessed value of all the real and personal property in the district, shall publish notice thereof, shall have hearings thereon and adopt them at the times and in the manners provided for incorporated cities and towns by the applicable portions of title 42, chapter 17, article 3. The governing body, on or before the third Monday in August of each year, shall fix, levy and assess the amount to be raised by ad valorem taxes upon all of the property of the district. All statutes providing for the levy and collection of general county taxes, including the collection of delinquent taxes and sale of property for nonpayment of taxes, are applicable to the district taxes provided for under this section.

E. An improvement district formed under provisions of this section shall not be authorized to issue improvement bonds, and no assessment for district purposes against the property within such district shall exceed one dollar twenty cents per one hundred dollars of assessed valuation thereof in any tax year.

F. No improvement district formed under provisions of this section shall be authorized to engage in any activity other than the leasing of off-street parking sites and the improvement, operation and maintenance of same. If the municipality is willing to participate in the cost of leasing, improving, operating or maintaining the off-street parking sites in such improvement districts, the governing body may, by resolution, summarily order such participation.

G. The formation of an improvement district for off-street parking purposes under the provisions of this section shall not prevent the subsequent establishment of improvement districts for any other purpose authorized by law.

H. If, in the opinion of the governing body, any portion of the territory of a district formed under this section is no longer benefited by the off-street parking sites provided, the governing body may, by resolution, 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.