48-3113. Estimate by board of supervisors upon failure of district board to provide estimate
A. If the board of directors neglects, fails or refuses to provide estimates and certificates for the district assessment and levy of taxes, the board of supervisors shall make the levy in such amount as it deems sufficient for the purpose of the district for any fiscal year.
B. The board of supervisors, upon the request of any person holding a fully matured, unpaid and undisputed evidence of district indebtedness which has been presented to the board of directors for inclusion in the district estimate of expenditures, and which has been omitted therefrom, shall make such levy of taxes upon the taxable property of the district as will provide for the payment of such indebtedness of the district held by the person, and any other indebtedness of the district as shown by such person to exist. Levies so made shall be collected and enforced in the same manner as tax levies for district purposes.