CHAPTER 37:  FISCAL MANAGEMENT
Section
Fiscal Management Generally
   37.01   Fiscal year
   37.02   Adopted budget statement; filing; certification of tax amount
   37.03   Expenditures prior to budget adoption
   37.04   Budget procedure
   37.05   Property tax; certification of amount
   37.06   Appropriations
   37.07   Expenditures
   37.08   Contracts and purchases; bidding and other requirements
   37.09   Claims
   37.10   Warrants
   37.11   Special Assessment Fund
   37.12   Establishment of sinking funds
   37.13   Deposit of funds; certificates; time deposits; conditions
   37.14   Investment of funds
   37.15   Bond issues
   37.16   Proprietary functions; fiscal year; budget statements; filing; hearing; adoption; reconciliation
   37.17   Collection of special assessments; procedure
   37.18   Property tax; levy maximum and request; authority to set and exceed
   37.19   All-purpose levy; allocation; abandonment; extraordinary levies
   37.20   Credit cards and electronic fund transfers; authority to accept
   37.21   Revision of budget
Proposed Budget Statement
   37.35   Contents; availability; correction
   37.36   Hearing; adoption; certification of tax amount
FISCAL MANAGEMENT GENERALLY
§ 37.01  FISCAL YEAR.
   The fiscal year of the city and any public utility of the city commences on October 1 and extends through the following September 30, except as provided in the City Proprietary Function Act.
(Prior Code, § 1-801)  (Ord. 2-96, passed 1-8-1996)
Statutory reference:
   Related provisions, see Neb. RS 17-701
§ 37.02  ADOPTED BUDGET STATEMENT: FILING; CERTIFICATION OF TAX AMOUNT.
   (A)   After publication and hearing on the proposed budget statement and within the time prescribed by law, the City Council shall file with and certify to the levying board on or before September 20 of each year and file with the Auditor of Public Accounts, a copy of the adopted budget statement, together with the amount of the tax required to fund the adopted budget, setting out separately:
      (1)   The amount to be levied for the payment of principal or interest on bonds issued by the City Council; and
      (2)   The amount to be levied for all other purposes. Proof of publication shall be attached to the statements.
   (B)   The City Council, in certifying the amount required, may make allowance for delinquent taxes not exceeding 5% of the amount required plus the actual percentage of delinquent taxes for the preceding tax year and for the amount of estimated tax loss from any pending or anticipated litigation which involves taxation and in which tax collections have been or can be withheld or escrowed by court order. For purposes of this section, anticipated litigation shall be limited to the anticipation of an action being filed by a taxpayer who or which filed a similar action for the preceding year which is still pending. Except for the allowances, the City Council shall not certify an amount of tax more than 1% greater or lesser than the amount determined in the proposed budget statement.
   (C)   The City Council may designate one of its members to perform any duty or responsibility required of the body by this section.
(Prior Code, § 1-804)
Statutory reference:
   Related provisions, see Neb. RS 13-508
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