A.A county improvement district formed for road enhancement improvements that require ongoing maintenance may be converted to a district under this article by either of the following methods:
1.A board of supervisors, by resolution, may order conversion of a road enhancement maintenance district after a public hearing conducted with at least twenty days' notice mailed to the owners of real property in the county improvement district as shown on the most recent property tax assessment roll.
2.The owners of at least fifty per cent of the property in a county improvement district may petition the board of supervisors for a finding and an order that the county improvement district be converted into a road enhancement improvement district, and after consideration of the petition the board,
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A. A county improvement district formed for road enhancement improvements that require ongoing maintenance may be converted to a district under this article by either of the following methods:
1. A board of supervisors, by resolution, may order conversion of a road enhancement maintenance district after a public hearing conducted with at least twenty days' notice mailed to the owners of real property in the county improvement district as shown on the most recent property tax assessment roll.
2. The owners of at least fifty per cent of the property in a county improvement district may petition the board of supervisors for a finding and an order that the county improvement district be converted into a road enhancement improvement district, and after consideration of the petition the board, by resolution, shall order that conversion.
B. On adoption of an order for conversion as provided in subsection A of this section, a county improvement district is converted to a road enhancement improvement district and from that date is subject to this article. Pursuant to section 48-1092, the board of supervisors shall specify the number of members to serve on the board of directors of the district and shall appoint the initial members.
C. All costs, expenses and attorney fees incurred by a county improvement district and by any petitioners in seeking the conversion of a county improvement district are a liability of the road enhancement improvement district if conversion is ordered. If conversion is not ordered, all costs, expenses and attorney fees incurred by a county improvement district and by any petitioners in seeking the conversion of a county improvement district are a liability of the county improvement district.
D. All assets and liabilities of a converted county improvement district become the assets and liabilities of the road enhancement improvement district. The road enhancement improvement district is the successor in interest of the former county improvement district and succeeds to all rights, privileges and powers of the former county improvement district with full rights to collect any debt, liability, obligation or assessment owed to the former county improvement district and to levy assessments, issue bonds and levy and collect taxes for the payment of the general obligations of the district. A person shall not be relieved of any debt, liability, obligation or assessment to a county improvement district by reason of its conversion pursuant to this section.