(A) The municipality operates the Municipal Fire Department through the Municipal Fire Chief and firefighters. The governing body, for the purpose of defraying the cost of the management, maintenance and improving the Fire Department may each year levy a tax not exceeding the maximum limits prescribed by state law, on the actual valuation of all real estate and personal property within the municipality that is subject to taxation. The revenue from the said tax shall be known as the Fire Department Fund. The Fund shall be at all times the possession of the Municipal Treasurer.
(B) In addition to the above, the Fire Department is authorized to enter into agreement with the appropriate Rural Fire District for the mutual aid and protection of the residents of both the municipality and the Rural Fire District.
(1976 Code, § 3-301)
Statutory reference:
Related provisions, see Neb. RS 17-147, 17-718, 17-953