Amends existing law to remove certain authority of a city council and a board of county commissioners regarding a proposal for the creation of a local improvement district.

Under current law, the governing body of a municipality – such as a city, county, or highway district– can create a local improvement district ("LID") within its jurisdiction (50-1703(b)) by enactingaresolution(50-1706),holdinghearings,andthenenactinganordinance(50-1710). These LIDs can construct and maintain sidewalks, roads, sewers, ditches, parks, and other infrastructure (50-1703). The creation of an LID gives the municipality a property tax levy up to .02% of the market value for assessment purposes (50-1762). In the event that 60% or more of the residents subject to the property tax assessment for the LID sign a protest, the residents can appeal the creation of the LID to the city council and the board of countycommissioners. Thisputscitycouncilsandboardofcountycommissionersinthepositionof reviewing and potentially overruling the decision of other elected officials, such as highway district commissioners. County commissioners and city councils typically do not have any authority over other taxing districts except this one part of code. To preserve the independence of the decisions of other elected governing bodies, this legislation removes the responsibility from cities and counties and places the responsibility for review of the LID back in the hands of the highway district commissioners that created the LID.