(A) (1) After publication and hearing on the proposed budget statement and within the time prescribed by law, the governing body shall file with and certify to the levying board or boards on or before September 30 of each year or September 30 of the final year of a biennial period and file with the Auditor of Public Accounts a copy of the adopted budget statement which complies with Neb. RS 13-518 to 13-522, together with the amount of the tax required to fund the adopted budget, setting out separately:
(a) The amount to be levied for the payment of principal or interest on bonds issued by the governing body; and
(b) The amount to be levied for all other purposes.
(2) Proof of publication shall be attached to the statements.
(B) If the prime rate published by the Federal Reserve Board is 10% or more at the time of the filing and certification required under this section, the governing body, in certifying the amount required, may make allowance for delinquent taxes not exceeding 5% of the amount required plus the actual percentage of delinquent taxes for the preceding tax year or biennial period and for the amount of estimated tax loss from any pending or anticipated litigation which involves taxation and in which tax collections have been or can be withheld or escrowed by court order. For purposes of this section, anticipated litigation shall be limited to the anticipation of an action being filed by a taxpayer who or which filed a similar action for the preceding year or biennial period which is still pending. Except for such allowances, the governing body shall certify an amount of tax more than 1% greater or lesser than the amount determined under municipal ordinance.
(C) The governing body shall use the certified taxable values as provided by the County Assessor pursuant to Neb. RS 13-509 for the current year in setting or certifying the levy. The governing body may designate one of its members to perform any duty or responsibility required of the governing body by this section.
(1990 Code, § 1-804) (Ord. 449, passed 3-5-1996; Ord. 478, passed 8-4-1998; Ord., passed 1-14-2018; Ord. 821, passed 2-6-2018; Ord. 887, passed 12-7-2021)
Statutory reference:
Related state law provisions, see Neb. RS 13-508