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The governing body may, after meeting all the requirements of state law, issue bonds, fund bonds and retire bonds for such purposes as may be permitted by state law. The governing body shall have the authority to levy special assessments for the payment of interest and principal on such bonds, and may spread the payments up to the maximum number of years permitted by state law.
(1997 Code, § 1-822)
Statutory reference:
Related provisions, see Neb. RS 10-201 through 10-411, 10-601 through 10-614, 12-1001, 17-529.01, 17-529.08, 17-534, 17-905, 17-908, 17-911, 17-939, 17-958, 17-968, 18-1801 through 18-1805, 23-343.13, 39-836
(A) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
LIMITS OF THE MUNICIPALITY. Includes the extraterritorial zoning jurisdiction of the municipality.
PERSON. Includes bodies corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, cooperatives and associations. PERSON does not include any federal, state or local government or any political subdivision thereof.
(B) Except as otherwise provided in division (D) below, the governing body of the municipality shall have power to require any individual whose primary residence or person who owns a place of business which is within the limits of the municipality and that owns and operates a motor vehicle within such limits to pay an annual motor vehicle fee and to require the payment of such fee upon the change of ownership of such vehicle. All such fees which may be provided for under this section shall be used exclusively for constructing, repairing, maintaining or improving streets, roads, alleys, public ways or parts thereof or for the amortization of bonded indebtedness when created for such purposes.
(C) No motor vehicle fee shall be required under this section if:
(1) A vehicle is used or stored but temporarily in the municipality for a period of six months or less in a 12-month period;
(2) An individual does not have a primary residence or a person does not own a place of business within the limits of the municipality and does not own and operate a motor vehicle within the limits of the municipality; or
(3) An individual is a full-time student attending a post-secondary institution within the limits of the municipality and the motor vehicle’s situs under the Motor Vehicle Certificate of Title Act is different from the place at which he or she is attending such institution.
(D) After December 31, 2012, no motor vehicle fee shall be required of any individual whose primary residence is or person who owns a place of business within the extraterritorial zoning jurisdiction of the municipality.
(E) Until the implementation date designated by the Director of Motor Vehicles under Neb. RS 23-186, the fee shall be paid to the designated county official of the county in which the municipality is located when the registration fees as provided in the Motor Vehicle Registration Act are paid.
(1) These fees shall be remitted to the County Treasurer for credit to the Road Fund of the municipality.
(2) On and after the implementation date designated under Neb. RS 23-186, the fee shall be paid to the County Treasurer for credit to such Road Fund.
(1997 Code, § 1-823) (Ord. 2-88, passed 9-13-1988; Ord. 3-89, passed 11-14-1989; Ord. 12-12, passed 2-14-2012)
Statutory reference:
Related provisions, see Neb. RS 18-1214
(A) If the annual assessment of property would result in an increase in the total property taxes levied by a county, municipality, school district, learning community, sanitary and improvement district, natural resources district, educational service unit, or community college, as determined using the previous year's rate of levy, the village’s property tax request for the current year shall be no more than its property tax request in the prior year, and the village’s rate of levy for the current year shall be decreased accordingly when such rate is set by the County Board of Equalization pursuant to Neb. RS 77-1601. The Board of Trustees shall pass a resolution or ordinance to set the amount of its property tax request after holding the public hearing required in division (C) of this section. If the Board of Trustees seeks to set its property tax request at an amount that exceeds its property tax request in the prior year, it may do so after holding the public hearing required in division (C) of this section and by passing a resolution or ordinance that complies with division (D) of this section.
(B) If the annual assessment of property would result in no change or a decrease in the total property taxes levied by a county, municipality, school district, learning community, sanitary and improvement district, natural resources district, educational service unit, or community college, as determined using the previous year’s rate of levy, the village’s property tax request for the current year shall be no more than its property tax request in the prior year, and the Board of Trustee’s rate of levy for the current year shall be adjusted accordingly when such rate is set by the County Board of Equalization pursuant to Neb. RS 77-1601. The Board of Trustees shall pass a resolution or ordinance to set the amount of its property tax request after holding the public hearing required in division (C) of this section. If the Board of Trustees seeks to set its property tax request at an amount that exceeds its property tax request in the prior year, it may do so after holding the public hearing required in division (C) of this section and by passing a resolution or ordinance that complies with division (D) of this section.
(C) The resolution or ordinance required under this section shall only be passed after a special public hearing called for the purpose is held and after notice is published in a newspaper of general circulation in the area of the village at least four calendar days prior to the hearing. For purposes of such notice, the four calendar days shall include the day of publication but not the day of hearing, If the village’s total operating budget, not including reserves, does not exceed $10,000 per year or $20,000 per biennial period, the notice may be posted at the Board of Trustee’s principal headquarters.
(D) The hearing notice shall contain the following information:
(1) The certified taxable valuation under Neb. RS 13-509 for the prior year, the certified taxable valuation under Neb. RS 13-509 for the current year, and the percentage increase or decrease in such valuations from the prior year to the current year;
(2) The dollar amount of the prior year’s tax request and the property tax rate that was necessary to fund that tax request;
(3) The property tax rate that would be necessary to fund last year’s tax request if applied to the current year’s valuation;
(4) The proposed dollar amount of the tax request for the current year and the property tax rate that will be necessary to fund that tax request;
(5) The percentage increase or decrease in the property tax rate from the prior year to the current year; and
(6) The percentage increase or decrease in the total operating budget from the prior year to the current year.
(E) Any resolution or ordinance setting a village’s property tax request at an amount that exceeds the village’s property tax request in the prior year shall include, but not be limited to, the following information:
(1) The name of the village;
(2) The amount of the property tax request;
(3) The following statements:
(a) The total assessed value of property differs from last year’s total assessed value by percent;
(b) The tax rate which would levy the same amount of property taxes as last year, when multiplied by the new total assessed value of property, would be $ per $100 of assessed value;
(c) The (name of village) proposes to adopt a property tax request that will cause its tax rate to be $ per $100 of assessed value; and
(d) Based on the proposed property tax request and changes in other revenue, the total operating budget of (name of village) will exceed last year’s by percent; and
(4) The record vote of the Board of Trustees in passing such resolution or ordinance.
(F) Any resolution or ordinance setting a property tax request under this section shall be certified and forwarded to the County Clerk on or before October 13 of the year for which the tax request is to apply.
(G) Any tax levy which is not in compliance with this section and Neb. RS 77-1601 shall be construed as an unauthorized levy under Neb. RS 77-1606.
(Neb. RS 77-1601.02)
(A) Property tax levies for the support of the village for fiscal years beginning on or after July 1, 1998, shall be limited to the amounts set forth in this division (A), except as provided in division (C). The village may levy a maximum levy of $0.45 per $100 of taxable valuation of property subject to the levy plus an additional $0.05 per $100 of taxable valuation to provide financing for the village’s share of revenue required under an agreement or agreements executed pursuant to the Interlocal Cooperation Act or the Joint Public Agency Act. The maximum levy shall include amounts levied to pay for sums to support a library pursuant to Neb. RS 51-201, museum pursuant to Neb. RS 51-501, visiting community nurse, home health nurse or home health agency pursuant to Neb. RS 71-1637, or statue, memorial or monument pursuant to Neb. RS 80-202. Property tax levies for judgments, except judgments or orders from the Commission of Industrial Relations, obtained against the village which require or obligate the village to pay such judgment, to the extent such judgment is not paid by liability insurance coverage of the village, for preexisting lease-purchase contracts approved prior to July 1, 1998, for bonded indebtedness approved according to law and secured by a levy on property, and for payments by a public airport to retire interest-free loans from the Department of Aeronautics in lieu of bonded indebtedness at a lower cost to the public airport are not included in the levy limits established by this division (A). The limitations on tax levies provided in this division (A) are to include all other general or special levies provided by law. Notwithstanding other provisions of law, the only exceptions to the limits in this division (A) are those provided by or authorized by this section. Tax levies in excess of the limitations in this section shall be considered unauthorized levies under Neb. RS 77-1606 unless approved under division (C) below.
(B) (1) All village airport authorities established under the Cities Airport Authorities Act, and community redevelopment authorities established under the Community Development Law may be allocated property taxes as authorized by law which are authorized by the village and are counted in the municipal levy limit provided by division (A) above, except that such limitation shall not apply to property tax levies for preexisting lease-purchase contracts approved prior to July 1, 1998, for bonded indebtedness approved according to law and secured by a levy on property, and for payments by a public airport to retire interest-free loans from the Department of Aeronautics in lieu of bonded indebtedness at a lower cost to the public airport. The Board of Trustees shall review and approve or disapprove the levy request of the political subdivisions subject to this division (B). The Board of Trustees may approve all or a portion of the levy request and may approve a levy request that would allow a levy greater than that permitted by law. The levy allocated by the village may be exceeded as provided in division (C) below.
(2) On or before August 1, all political subdivisions subject to municipal levy authority under this division (B) shall submit a preliminary request for levy allocation to the Board of Trustees. The preliminary request of the political subdivision shall be in the form of a resolution adopted by a majority vote of members present of the political subdivision’s governing body. The failure of a political subdivision to make a preliminary request shall preclude such political subdivision from using procedures set forth in Neb. RS 77-3444 to exceed the final levy allocation as determined in this division (B).
(3) (a) The Board of Trustees shall:
1. Adopt a resolution by a majority vote of members present which determines a final allocation of levy authority to its political subdivisions; and
2. Forward a copy of such resolution to the chairperson of the governing body of each of its political subdivisions.
(b) No final levy allocation shall be changed after September 1 except by agreement between both the Board of Trustees and the governing body of the political subdivision whose final levy allocation is at issue.
(C) (1) The village may exceed the limits provided in division (A) above by an amount not to exceed a maximum levy approved by a majority of registered voters voting on the issue in a primary, general or special election at which the issue is placed before the registered voters. A vote to exceed the limits must be approved prior to October 10 of the fiscal year which is to be the first to exceed the limits.
(2) The Board of Trustees may call for the submission of the issue to the voters:
(a) By passing a resolution calling for exceeding the limits by a vote of at least two-thirds of the members of the Board of Trustees and delivering a copy of the resolution to the County Clerk or Election Commissioner of every county which contains all or part of the village; or
(b) Upon receipt of a petition by the County Clerk or Election Commissioner of every county containing all or part of the village requesting an election signed by at least 5% of the registered voters residing in the village.
(3) The resolution or petition shall include the amount of levy which would be imposed in excess of the limits provided in division (A) above and the duration of the excess levy authority. The excess levy authority shall not have a duration greater than five years. Any resolution or petition calling for a special election shall be filed with the County Clerk or Election Commissioner no later than 30 days prior to the date of the election, and the time of publication and providing a copy of the notice of election required in Neb. RS 32-802 shall be no later than 20 days prior to the election.
(4) The County Clerk or Election Commissioner shall place the issue on the ballot at an election as called for in the resolution or petition which is at least 30 days after receipt of the resolution or petition. The election shall be held pursuant to the Election Act. For petitions filed with the County Clerk or Election Commissioner on or after May 1, 1998, the petition shall be in the form as provided in Neb. RS 32-628 through 32-631.
(5) Any excess levy authority approved under this division (C) shall terminate pursuant to its terms, on a vote of the Board of Trustees to terminate the authority to levy more than the limits, at the end of the fourth fiscal year following the first year in which the levy exceeded the limit, or as provided in division (C)(8) below, whichever is earliest.
(6) The Board of Trustees may pass no more than one resolution calling for an election pursuant to this division (C) during any one calendar year. Only one election may be held in any one calendar year pursuant to a petition initiated under this division (C). The ballot question may include any terms and conditions set forth in the resolution or petition and shall include the language specified in Neb. RS 77-3444.
(7) If a majority of the votes cast upon the ballot question are in favor of such tax, the County Board shall authorize a tax in excess of the limits in division (A) above, but such tax shall not exceed the amount stated in the ballot question. If a majority of those voting on the ballot question are opposed to such tax, the Board of Trustees shall not impose such tax.
(8) In lieu of the election procedures in this division (C), the village may approve a levy in excess of the limits in division (A) above for a period of one year at a meeting of the residents of the village, called after notice is published in a newspaper of general circulation in the village at least 20 days prior to the meeting. At least 10% of the registered voters residing in the village shall constitute a quorum for purposes of taking action to exceed the limits or final levy allocation. A record shall be made of the registered voters residing in the political subdivision or village who are present at the meeting. The method of voting at the meeting shall protect the secrecy of the ballot. If a majority of the registered voters present at the meeting vote in favor of exceeding the limits, a copy of the record of that action shall be forwarded to the County Board prior to October 10 and the County Board shall authorize a levy as approved by the residents for the year. If a majority of the registered voters present at the meeting vote against exceeding the limits, the limit shall not be exceeded and the village shall have no power to call for an election under this division (C) below.
(9) (a) The village may rescind or modify a previously approved excess levy authority prior to its expiration by a majority of registered voters voting on the issue in a primary, general or special election at which the issue is placed before the registered voters. A vote to rescind or modify must be approved prior to October 10 of the fiscal year for which it is to be effective.
(b) The Board of Trustees may call for the submission of the issue to the voters:
1. By passing a resolution calling for the rescission or modification by a vote of at least two-thirds of the members of the Board of Trustees and delivering a copy of the resolution to the County Clerk or Election Commissioner of every county which contains all or part of the village; or
2. Upon request of a petition by the County Clerk or Election Commissioner of every county containing all or part of the village requesting an election signed by at least 5% of the registered voters residing in the village.
(c) The resolution or petition shall include the amount and the duration of the previously approved excess levy authority and a statement that either such excess levy authority will be rescinded or such excess levy authority will be modified. If the excess levy authority will be modified, the amount and duration of such modification shall be stated. The modification shall not have a duration greater than five years. The County Clerk or Election Commissioner shall place the issue on the ballot at an election as called for in the resolution or petition which is at least 30 days after receipt of the resolution or petition, and the time of publication and providing a copy of the notice of election required in Neb. RS 32-802 shall be no later than 20 days prior to the election. The election shall be held pursuant to the Election Act.
(1997 Code, § 1-825) (Ord. 98-12, passed 7-14-1998; Ord. 00-06, passed 6-13-2000; 11-03, passed 3-11-2003)
Statutory reference:
Related provisions, see Neb. RS 77-3442 through 77-3444, 77-3443
(A) Unless otherwise provided by law, the governing body may propose to revise the previously adopted budget statement and shall conduct a public hearing on such proposal whenever during the current fiscal year it becomes apparent to the governing body that:
(1) There are circumstances which could not reasonable have been anticipated at the time the budget for the current year adopted;
(2) The budget adopted violated Neb. RS 13-518 to 13-52, 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 comply with Neb. RS 13-518 to 13-522; or
(3) The governing body has been notified by the Audit of Public Accounts of a mathematical or accounting error noncompliance with the State Budget Act.
(B) Notice of the time and place of the hearing shall be published at least five days prior to the date set for hearing in a newspaper of general circulation within the municipality. Such 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 such 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 governing body, the governing body shall file with the County Clerk of the county or counties in which such governing body is located, and with the Auditor of Public Accounts, a copy of the revised budget, as adopted. The governing body may then issue warrants in payment for expenditures authorized by the adopted revised budget. Such 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 Neb. RS 13-506, a governing body may, or within 30 days after notification of an error by the Auditor of Public Accounts, a governing body 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 governing body shall file a copy of the corrected budget with the County Clerk of the county or counties in which such governing body is located and with the Auditor of Public Accounts. The governing body may then issue warrants in payment for expenditures authorized by the budget.
(1997 Code, § 1-826) (Ord. 00-07, passed 6-13-2000; Ord. 07-02, passed 3-12-2002; Ord. 09-03, passed 3-11-2003)
Statutory reference:
Related provisions, see Neb. RS 13-511