48-2707. Payment of district taxes without paying other taxes
A. When a parcel of land located in a drainage district is assessed for district taxes, the tax and each installment thereof may be paid separately and without at the same time paying other property taxes assessed against the same property. The county treasurer shall receive such payments of the tax and shall deliver to the person paying the tax a receipt therefor showing the name of the district, a description of sufficient certainty to identify the property assessed for the tax, the total amount of the tax, the amount paid and the name of the person paying the tax.
B. This section shall not be construed to permit the payment of any other tax without at the same time paying the taxes levied against the same property for the district.