The municipality operates the Municipal Fire Department through the Municipal Fire Chief and Firemen. The Governing Body, for the purpose of defraying the cost of the management, maintenance, and improving the Fire Department, may each year levy a tax not exceeding the maximum limits 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 this tax shall be known as the Fire Department Fund. The Fund shall be at all times in the possession of the Municipal Treasurer.
(1990 Code, § 3-401)
Statutory reference:
Related state law provisions, see Neb. RS 17-147, 17-718, 17-953