(A) If the village has already acquired or hereafter acquires land for park purposes or recreational facilities or has already built or hereafter builds swimming pools, recreational facilities or dams, the Board of Trustees may each year make and levy a tax upon the taxable value of all the taxable property in the village. The levy shall be collected and put into the village treasury and shall constitute the Park and Recreation Fund of the village. The funds so levied and collected shall be used for amusements, for laying out, improving and beautifying such parks, for maintaining, improving, managing and beautifying such swimming pools, recreational facilities or dams, and for the payment of salaries and wages of persons employed in the performance of such labor.
(Neb. Rev. Stat. § 17-951)
(B) If the Board of Trustees creates a Board of Park Commissioners or Board of Park and Recreation Commissioners, when such Board has been appointed and qualified, all accounts against the Park Fund or Park and Recreation Fund, as the case may be, shall be audited by such Board, and warrants against the Fund shall be drawn by the Chairperson of the Board, and warrants so drawn shall be paid by the Village Treasurer out of the Fund.
(Neb. Rev. Stat. § 17-952)
(C) (1) Whether the title to real estate for parks, public grounds, swimming pools or dams, either for recreational or conservational purposes, shall be acquired by gift, devise or purchase as provided in Neb. Rev. Stat. § 17-948, the jurisdiction of the Board of Trustees or Park Board shall at once be extended over such real estate; and the Board of Trustees or Park Board shall have power to enact bylaws, rules or ordinances for the protection and preservation of any real estate acquired, and to provide rules and regulations for the closing of the park or swimming pool, in whole or in part, to the general public and charge admission thereto during such closing, either by the village or by any person, persons or corporation leasing same. They may provide suitable penalties for the violation of such bylaws, rules or ordinances; and the police power of the village shall be at once extended over the same.
(Neb. Rev. Stat. § 17-949)
(2) The Park Board shall not enter into a contract of any nature that involves an expenditure of funds, except for ordinary operating expenses, unless the contract has been approved by resolution of the majority of the members of the Board of Trustees prior to the contractual agreement.
Statutory reference:
Levy limits, see Neb. Rev. Stat. § 77-3442
Parks and recreational facilities generally, see Neb. Rev. Stat. §§ 17-948 through 17-952