(A) The property tax request for the prior year shall be the property tax request for the current year for purposes of the levy set by the County Board of Equalization in Neb. RS 77-1601 unless the City Council passes by a majority vote a resolution or ordinance setting the tax request at a different amount. That resolution or ordinance shall only be passed after a special public hearing called for the purpose is held and after notice is published in a newspaper of general circulation in the area of the city at least five days prior to the hearing.
(B) The hearing notice shall contain the following information:
(1) The dollar amount of the prior year's tax request and the property tax rate that was necessary to fund that tax request;
(2) The property tax rate that would be necessary to fund last year's tax request if applied to the current year's valuation; and
(3) The proposed dollar amount of the tax request for the current year and the property tax rate that will be necessary to fund that tax request.
(B) Any resolution setting a tax request under this section shall be certified and forwarded to the County Clerk on or before October 13 of the year for which the tax request is to apply.
(C) Any tax levy which is not in compliance with this section and Neb. RS 77-1601 shall be construed as an unauthorized levy under Neb. RS 77-1606.
(Neb. RS 77-1601.02)