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(A) (1) 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 or boards on or before September 30 of each year or September 30 of the final year of a biennial period and file with the Auditor of Public Accounts a copy of the adopted budget statement which complies with Neb. RS 13-518 to 13-522, together with the amount of the tax required to fund the adopted budget, setting out separately:
(a) The amount to be levied for the payment of principal or interest on bonds issued or authorized to be issued by the City Council or the legal voters of the political subdivision; and
(b) The amount to be levied for all other purposes.
(2) Proof of publication shall be attached to the statements.
(B) If the prime rate published by the Federal Reserve Board is 10% or more at the time of the filing and certification required under this section, 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 or biennial period 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 or biennial period which is still pending. Except for such allowances, the City Council shall not certify an amount of tax more than 1% greater or lesser than the amount determined under § 35.28.
(C) The City Council shall use the certified taxable values as provided by the County Assessor pursuant to Neb. RS 13-509 for the current year in setting or certifying the levy. The City Council may designate one of its members to perform any duty or responsibility required of the Council by this section.
(1976 Code, § 1-804.01) (Ord. 1150, passed 2-6-1995; Ord. 1442, passed 12-23-2013; Ord. 1517, passed 5-2-2022; Ord. 1536, passed 1-9-2023)
Statutory reference:
Related provisions, see Neb. RS 13-508, 13-509.02
(A) (1) Unless otherwise provided by law, the City Council may propose to revise the previously adopted budget statement and shall conduct a public hearing on that proposal whenever during the current fiscal year it becomes apparent to the City Council that:
(a) There are circumstances which could not reasonably have been anticipated at the time the budget for the current year was adopted;
(b) The budget adopted violated Neb. RS 13-518 through 13-522, such that the revenue of the current fiscal year for any fund thereof will be insufficient, additional expenses will be necessarily incurred or there is a need to reduce the budget requirements to comply with Neb. RS 13-518 through 13-522; or
(c) The City Council has been notified by the Auditor of Public Accounts of a mathematical or accounting error or non-compliance with the state’s Budget Act, being Neb. RS 13-501 through 13-513.
(2) The public hearing requirement shall not apply to emergency expenditures pursuant to Neb. RS 81-829.51.
(B) Notice of the time and place of the hearing shall be published at least four calendar days prior to the date set for hearing in a newspaper of general circulation within the Council’s jurisdiction. For purposes of such notice, the four calendar days shall include the day of publication but not the day of hearing. This published notice shall set forth:
(1) The time and place of the hearing;
(2) The amount in dollars of additional or reduced money required and for what purpose;
(3) A statement setting forth the nature of the unanticipated circumstances and, if the budget requirements are to be increased, the reasons why the previously adopted budget of expenditures cannot be reduced during the remainder of the current year to meet the need for additional money in that manner;
(4) A copy of the summary of the originally adopted budget previously published; and
(5) A copy of the summary of the proposed revised budget.
(C) At the hearing any taxpayer may appear or file a written statement protesting any application for additional money. A written record shall be kept of all such hearings.
(D) Upon conclusion of the public hearing on the proposed revised budget and approval of the proposed revised budget by the City Council, the City Council shall file with the County Clerk of the county or counties in which the City Council is located, and with the Auditor of Public Accounts, a copy of the revised budget, as adopted. The City Council may then issue warrants in payment for expenditures authorized by the adopted revised budget. These warrants shall be referred to as registered warrants and shall be repaid during the next fiscal year from funds derived from taxes levied therefor.
(E) Within 30 days after the adoption of the budget under § 35.17 of this chapter, the City Council may, or within 30 days after notification of an error by the Auditor of Public Accounts, the City Council shall, correct an adopted budget which contains a clerical, mathematical or accounting error which does not affect the total amount budgeted by more than 1% or increase the amount required from property taxes. No public hearing shall be required for such a correction. After correction, the City Council shall file a copy of the corrected budget with the County Clerk of the county of counties in which the City Council is located and with the Auditor of Public Accounts. The City Council may then issue warrants in payment for expenditures authorized by the budget.
(1976 Code, § 1-804.02) (Ord. 1461, passed 2-8-2016)
Statutory reference:
Related provisions, see Neb. RS 13-511
The governing body shall adopt a budget statement pursuant to the state’s Budget Act, being Neb. RS 13-501 through 13-513, to be termed “The Annual Appropriation Bill”, in which are appropriated such sums of money as may be deemed necessary to defray all necessary expenses and liabilities of the city.
(1976 Code, § 1-806) (Ord. 1124, passed 2-6-1995; Ord. 1189, passed 1-22-1996)
Statutory reference:
Related provisions, see Neb. RS 17-706
(A) The governing body shall cause to be certified to the County Clerk the amount of tax to be levied upon the assessed value of all the taxable property of the municipality for the requirements of the adopted budget for the ensuing year, including all special assessments and taxes.
(B) The maximum amount of tax which may be certified and assessed shall not require a tax levy in excess of the legal maximum as prescribed by state law.
(1976 Code, § 1-807)
Statutory reference:
Related provisions, see Neb. RS 17-702
(A) No municipal official shall have the power to appropriate, issue or draw any order or warrant on the Municipal Treasury for money, unless the same has been appropriated or ordered by ordinance.
(B) No expenditure for any improvement to be paid for out of the General Fund of the municipality shall exceed in any one year the amount provided for that improvement in the adopted budget statement.
(1976 Code, § 1-808)
Statutory reference:
Related provisions, see Neb. RS 17-708
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