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The City Council shall, at the time and in the manner provided by law, cause to be certified to the County Clerk the amount of tax to be levied upon the taxable value of all the taxable property of the city which the city requires for the purposes of the adopted budget statement for the ensuing year, including all special assessments and taxes assessed as otherwise provided. The County Clerk shall place the same on the property tax lists to be collected in the manner provided by law for the collection of county taxes in the county where the city is situated. In all sales for any delinquent taxes for municipal purposes, if there are other delinquent taxes due from the same person or a lien on the same property, the sale shall be for all the delinquent taxes. Such sales and all sales made under or by virtue of this section or the provision of law herein referred to shall be of the same validity and in all respects be deemed and treated as though such sales had been made for the delinquent county taxes exclusively.
(Neb. RS 17-702)
(A)
If the annual assessment of property would result in an increase in the total property taxes levied by a county, municipality, school district, learning community, sanitary and improvement district, natural resources district, educational service unit, or community college, as determined using the previous year's rate of levy, the city's property tax request for the current year shall be no more than its property tax request in the prior year, and the city's rate of levy for the current year shall be decreased accordingly when such rate is set by the County Board of Equalization pursuant to Neb. RS 77-1601. The City Council shall pass a resolution or ordinance to set the amount of its property tax request after holding the public hearing required in division (C) of this section. If the City Council seeks to set its property tax request at an amount that exceeds its property tax request in the prior year, it may do so after holding the public hearing required in division (C) of this section and by passing a resolution or ordinance that complies with division (E) of this section. If any county, city, school district, or community college seeks to increase its property tax request by more than the allowable growth percentage, such political subdivision shall comply with the requirements of Neb. 77-1633 in lieu of the requirements in divisions (C) and (E) of this section.
(B) If the annual assessment of property would result in no change or a decrease in the total property taxes levied by a county, city, village, school district, learning community, sanitary and improvement district, natural resources district, educational service unit, or community college, as determined using the previous year's rate of levy, the city's property tax request for the current year shall be no more than its property tax request in the prior year, and the City Council's rate of levy for the current year shall be adjusted accordingly when such rate is set by the County Board of Equalization pursuant to Neb. RS 77-1601. The City Council shall pass a resolution or ordinance to set the amount of its property tax request after holding the public hearing required in division (C) of this section. If the City Council seeks to set its property tax request at an amount that exceeds its property tax request in the prior year, it may do so after holding the public hearing required in division (C) of this section and by passing a resolution or ordinance that complies with division (E) of this section. If any county, city, school district, or community college seeks to increase its property tax request by more than the allowable growth percentage, such political subdivision shall comply with the requirements of Neb. 77-1633 in lieu of the requirements in divisions (C) and (E) of this section.
(C) The resolution or ordinance required under this section shall only be passed after a special public hearing called for the purpose is held and after notice is published in a newspaper of general circulation in the area of the city at least four calendar days prior to the hearing. For purposes of such notice, the four calendar days shall include the day of publication but not the day of hearing. If the city's total operating budget, not including reserves, does not exceed $10,000 per year or $20,000 per biennial period, the notice may be posted at the City Council's principal headquarters.
(D) The hearing notice shall contain the following information:
(1) The certified taxable valuation under Neb. RS 13-509 for the prior year, the certified taxable valuation under Neb. RS 13-509 for the current year, and the percentage increase or decrease in such valuations from the prior year to the current year;
(2) The dollar amount of the prior year's tax request and the property tax rate that was necessary to fund that tax request;
(3) The property tax rate that would be necessary to fund last year's tax request if applied to the current year's valuation;
(4) The proposed dollar amount of the tax request for the current year and the property tax rate that will be necessary to fund that tax request;
(5) The percentage increase or decrease in the property tax rate from the prior year to the current year; and
(6) The percentage increase or decrease in the total operating budget from the prior year to the current year.
(E) Any resolution or ordinance setting a city's property tax request under Neb. RS 77-1632 at an amount that exceeds the city's property tax request in the prior year shall include, but not be limited to, the following information:
(1) The name of the city;
(2) The amount of the property tax request;
(3) The following statements:
(a) The total assessed value of property differs from last year's total assessed value by percent;
(b) The tax rate which would levy the same amount of property taxes as last year, when multiplied by the new total assessed value of property, would be $ per $100 of assessed value;
(c) The City of Randolph proposes to adopt a property tax request that will cause its tax rate to be $ per $100 of assessed value; and
(d) Based on the proposed property tax request and changes in other revenue, the total operating budget of the City of Randolph will exceed last year's by percent; and
(4) The record vote of the City Council in passing such resolution or ordinance.
(F) Any resolution or ordinance setting a property tax request under this section shall be certified and forwarded to the County Clerk on or before October 15 of the year for which the tax request is to apply.
(G) Any tax levy which is not in compliance with this section and Neb. RS 77-1601 shall be construed as an unauthorized levy under Neb. RS 77-1606.
(Neb. RS 77-1632) (Ord. 725, passed 2-2-2022)
(A) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
LIMITS OF THE CITY. Includes the extraterritorial zoning jurisdiction of the city.
PERSON. Includes bodies corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, cooperatives, and associations. PERSON does not include any federal, state, or local government or any political subdivision thereof.
(B) (1) Except as otherwise provided in division (D) below, the governing body of the city shall have power to require any individual whose primary residence or person who owns a place of business which is within the limits of the city and that owns and operates a motor vehicle within such limits to pay an annual motor vehicle fee and to require the payment of such fee upon the change of ownership of such vehicle. All such fees which may be provided for under this section shall be used exclusively for constructing, repairing, maintaining, or improving streets, roads, alleys, public ways, or parts thereof or for the amortization of bonded indebtedness when created for such purposes.
(2) To ensure compatibility with the Vehicle Title and Registration System maintained by the Department of Motor Vehicles:
(a) Any city that collects the annual motor vehicle fee authorized under this section shall use the plate types listed under Neb. RS 60-3,104 and, as applicable, weight categories listed under the Motor Vehicle Registration Act when reporting information to the Vehicle Title and Registration System; and
(b) Any city that adopts an annual motor vehicle fee under this section or that modifies an existing motor vehicle fee shall notify the Department of Motor Vehicles of such new or modified fee within ten business days after the passage of the ordinance authorizing such new or modified fee and at least 60 days prior to the implementation of such new or modified fee.
(C) No motor vehicle fee shall be required under this section if:
(1) A vehicle is used or stored but temporarily in the city for a period of six months or less in a 12-month period;
(2) An individual does not have a primary residence or a person does not own a place of business within the limits of the city and does not own and operate a motor vehicle within the limits of the city; or
(3) An individual is a full-time student attending a postsecondary institution within the limits of the city and the motor vehicle’s situs under the Motor Vehicle Certificate of Title Act is different from the place at which he or she is attending such institution.
(D) After December 31, 2012, no motor vehicle fee shall be required of any individual whose primary residence is or person who owns a place of business within the extraterritorial zoning jurisdiction of the city.
(E) The fee shall be paid to the County Treasurer of the county in which the city is located when the registration fees as provided in the Motor Vehicle Registration Act are paid. These fees shall be credited by the County Treasurer to the Road Fund of the city.
(Neb. RS 18-1214)
Statutory reference:
Motor Vehicle Registration Act, see Neb. RS 60-301
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