(A)   The city may operate a Fire Department, through the Fire Chief and firefighters.
   (B)   The city shall have power to procure fire engines, hooks, ladders, buckets and other apparatus, to organize fire engine, hook and ladder, and bucket companies, to prescribe rules of duty and the government of the Fire Department with such penalties as the City Council may deem proper, not exceeding $100, and to make all necessary appropriations for the Fire Department.
(Neb. RS 17-147)
   (C)   If the city has only a voluntary fire department or companies, the City Council may levy a tax annually of not more than $0.07 on each $100 upon the taxable value of all the taxable property within the city for the maintenance and benefit of the fire department or companies. The amount of such tax shall be established at the beginning of the year and shall be included in the adopted budget statement. Upon collection of such tax, the City Treasurer shall disburse the same upon the order of the Fire Chief with the approval of the City Council.
(Neb. RS 17-718)  (Prior Code, § 3-301)
Statutory reference:
   Fire station acquisition, construction and maintenance, see Neb. RS 17-953 et seq.