31-727.01. District; filing requirements.
Within thirty days after July 10, 1976, as to existing districts, and within thirty days after the creation of districts thereafter created, the clerk of each district shall file with the register of deeds, clerk, election commissioner, sheriff, and planning department of each county or counties in which the district is located and, if the district is located in whole or in part within the zoning jurisdiction of a city, with the planning department of such city a statement containing the following information: (1) The district number; (2) the outer boundaries of the district; (3) the purpose or purposes for which the district was formed; (4) a statement that the district has the power to levy an unlimited property tax to pay its debt and its expenses of operation and maintenance; (5) a statement that the district is required to levy special assessments on property in the district to the full extent of special benefits arising by reason of improvements installed by the district; (6) that the annual budget of the district is filed with the county clerk, which budget shows the anticipated revenue and expenses, tax levy, and indebtedness of the district; (7) that the actual current tax levy amount of the district may be obtained from the county clerk; and (8) that a copy of the annual financial audit of the district is on file with the clerk of the district and the Auditor of Public Accounts. Such statement shall be supplemented and refiled to include any land added to the district after the original filing.
Source