The Board of Trustees may levy a tax on all motor vehicles owned or used in the village. Until the implementation date designated by the Director of Motor Vehicles under Neb. RS 23-186, the tax shall be paid to the county treasurer of the county in which the village is located when the registration fees as provided in the Motor Vehicle Registration Act are paid. Such taxes shall be credited by the county treasurer to the road fund of the village. On and after the implementation date designated under Neb. RS 23-186, the tax shall be paid to the County Treasurer for credit to such road fund. Such funds shall be used by the village for constructing, resurfacing, maintaining, or improving streets, roads alleys, public ways, or parts thereof or for the amortization of bonded indebtedness when created for such purposes.
(Neb. RS 18-1214)
Statutory reference:
Motor Vehicle Registration Act, see Neb. RS 60-301 et seq.