The governing body shall file with and certify to the levying board on or before September 20 of each year, and file with the State Auditor, a copy of the adopted budget statement, together with the amount of tax to be levied, setting out separately the amount to be levied for the payment of principal or interest on bonds issued by the governing body and the amount to be levied for all other purposes. Proof of publication shall be attached to the statements. The governing body shall not certify any tax that exceeds the maximum levy prescribed by state law, except that in certifying the amount to be so levied, allowance may be made for delinquent taxes not exceeding 5% of the amount to be levied plus the actual percentage of delinquent taxes for the preceding tax year.
(1999 Code, § 1-804)
Statutory reference:
Related provisions, see Neb. RS 13-508