§ 3-601 OPERATION AND FUNDING.
   The municipality owns and manages the Municipal Swimming Pool. The governing body, for the purpose of defraying the cost of the management, maintenance and improvements of the Swimming Pool may each year levy a tax not exceeding the maximum limit 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 said tax shall be known as the Swimming Pool Fund and shall include all gifts, grants, deeds of conveyance, bequests or other valuable income-producing personal property and real estate from any source for the purpose of endowing the Swimming Pool. The Swimming Pool Fund shall at all times be in the custody of the Municipal Treasurer. The Utilities Superintendent shall manage the Swimming Pool. The governing body shall have the power and authority to hire the Swimming Pool Manager and such employees as they may deem necessary and shall pass such rules and regulations for the operation of the Swimming Pool as may be proper for its efficient operation. All actions by the Utilities Superintendent shall be under the supervision and control of the governing body.
Statutory reference:
   Similar provisions, see Neb. RS 17-948, 17-951 and 17-952