The municipality owns and operates the municipal parks and other recreational areas through the governing body, which, for the purpose of defraying the cost of the care, management, and maintenance of the municipal park may each year levy a tax not exceeding the maximum limit prescribed by state law, on the taxable value of all the taxable property within the corporate limits. The revenue from the said tax shall be known as the park fund and shall remain in the custody of the Municipal Treasurer. The governing body shall have the authority to adopt rules and regulations for the efficient management of the municipal parks and other recreational areas of the municipality. A contract of any nature which involves an expenditure of funds, except for ordinary operating expenses, must be approved by resolution of the majority of the members of the governing body prior to the contractual agreement.
(`75 Code, § 3-401)
Statutory reference:
Recreation centers and areas generally, see Neb. RS 17-948 through 17-952