(A) The village may operate a Fire Department through the Fire Chief and firefighters.
(B) If the village has only a voluntary fire department or companies, the Board of Trustees 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 village 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 Village Clerk/Treasurer shall disburse the same upon the order of the Fire Chief with the approval of the Board of Trustees.
(Neb. RS 17-718)
Statutory reference:
Fire station acquisition, construction and maintenance, see Neb. RS 17-953 et seq.