48-272. Special district boundary requirements; parcel splits prohibited; boundary modifications; consolidation; notice
A. A special taxing district that is organized pursuant to this title and that is submitting proposed district boundaries after November 1, 2007 shall include only entire parcels of real property within its proposed boundaries as determined by the county assessor and shall not split parcels.
B. For any special taxing district that is organized pursuant to this title and whose boundaries split parcels as determined by the county assessor on or before November 1, 2007, a property owner in the district may request in writing that the county assessor modify the special taxing district boundary so that the entire parcel is contained within the special taxing districts that govern the majority of the area of the parcel. For parcels in which two or more special taxing districts of the same type govern an identical percentage of the area of the parcel, the property owner may designate the special taxing district that will govern the entire parcel. This subsection does not apply to special taxing districts formed pursuant to chapter 2, 3, 9, 11, 12, 15, 17, 18, 19, 20, 22 or 32 of this title.
C. Except as provided in subsection B of this section, on discovery that a parcel is split by a special taxing district boundary, the county assessor may initiate the consolidation of the entire parcel into a single tax parcel. The county assessor shall provide the property owner with at least thirty days' notice of the proposed consolidation before the proposed consolidation becomes final, and the property owner may accept or reject that consolidation. If the property owner rejects the proposed consolidation, the parcel shall not be consolidated into the special taxing district.