Section 48-1517 - Inclusion or exclusion of lands; procedure; costsA. For the purpose of determining the permanent inclusion of additional lands within the district or excluding lands from the district, petitions by the owners of lands may be filed with the board of directors.B. The petitions shall give a description of the lands to be affected, stating the action desired and the reason for the action, and they shall be sworn to by petitioners. At the time of filing the petitions there shall be paid to the secretary an amount sufficient to cover the estimated expenses of publishing the notice and the hearing.C. When petitions are presented requesting the inclusion of lands, the board of directors shall require as a condition precedent to granting the petitions that petitioners severally pay to the district the respective sums, as nearly as estimated by the board, as the petitioners or their grantors would have been required to pay to the district as taxes for the payment of their pro rata share of the gross amount of all taxes thereon which may have been previously levied for district purposes, except for maintenance and upkeep.