(1) A county that creates a district shall establish: (a) A special fund for each district to be known as rural road improvement district No. ........... fund; or (b) A single rural road improvement fund for all districts in the county and from which any cost related to a road improvement for any such district shall be paid. (2) Such county shall credit to the rural road improvement fund: (a) Money transferred from the county's general fund; (b) All money collected as special assessments; (c) Special levies against the property in the district; and (d) All money received from the sale of the bonds issued under section 39-1648. (3) All expenses incurred in connection with the improvement and that are not paid out of the general fund of the county shall be paid from the rural road improvement fund for the district.
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