(A) If the city has already acquired or hereafter acquires land for park purposes, or recreational facilities, or has already built, or hereafter builds swimming pools, recreational facilities or dams, the Mayor and City Council may each year make and levy a tax upon the taxable value of all the taxable property in the city. The levy shall be collected and put into the City Treasury and shall constitute the park and recreation fund of the city. The funds so levied and collected shall be used for amusements, for laying out, improving and beautifying such parks, for maintaining, improving, managing and beautifying such swimming pools, recreational facilities or dams, and for the payment of salaries and wages of persons employed in the performance of such labor.
(Neb. RS 17-951)
(B) If the Mayor and City Council create a Board of Park Commissioners or Board of Park and Recreation Commissioners, when such Board has been appointed and qualified, all accounts against the Park Fund or Park and Recreation Fund shall be audited by the Board, and warrants against the fund shall be drawn by the Chairperson of the Board, and warrants so drawn shall be paid by the City Treasurer out of the Fund.
(Neb. RS 17-952)
(C) (1) Whether the title to real estate for parks, public grounds, swimming pools or dams, either for recreational or conservational purposes, shall be acquired by gift, devise or purchase as provided in Neb. RS 17-948, the jurisdiction of the City Council or Park Board shall at once be extended over such real estate; and the City Council or Park Board shall have power to enact bylaws, rules or ordinances for the protection and preservation of any real estate acquired, and to provide rules and regulations for the closing of the park or swimming pool, in whole or in part, to the general public, and charge admission thereto during such closing, either by the city or by any person, persons or corporation leasing same. They may provide suitable penalties for the violation of such bylaws, rules or ordinances; and the police power of the city shall be at once extended over the same.
(Neb. RS 17-949)
(2) The Park Board shall not enter into a contract of any nature that involves an expenditure of funds, except for ordinary operating expenses, unless the contract has been approved by resolution of the majority of the members of the City Council prior to the contractual agreement.
Statutory reference:
Levy limits, see Neb. RS 77-3442
Parks and recreational facilities generally, see Neb. RS 17-948 through 17-952