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(A) Notwithstanding provisions in the statutes of Nebraska and this code to the contrary, for any fiscal year the City Council may decide to certify to the County Clerk for collection one all-purpose levy required to be raised by taxation for all city purposes instead of certifying a schedule of levies for specific purposes added together. Subject to the limits in § 35.58 of this subchapter, the all-purpose levy shall not exceed an annual levy of $1.05 on each $100 upon the taxable valuation of all the taxable property in the city. Otherwise authorized extraordinary levies to service and pay bonded indebtedness of the city may be made by the city in addition to such all-purpose levy.
(Neb. RS 19-1309)
(B) If the method provided in division (A) above is followed in city financing, the city shall allocate the amount so raised to the several departments of the city in its annual budget and appropriation ordinance, or in other legal manner, as the City Council deems wisest and best.
(Neb. RS 19-1310)
(C) If the city elects to follow the method provided in division (A) above, it shall be bound by that election during the ensuing fiscal year but may abandon such method in succeeding fiscal years.
(Neb. RS 19-1311)
(D) If it is necessary to certify the amount to county officers for collection, the same shall be certified as a single amount for General Fund purposes.
(Neb. RS 19-1312)
(A) Property tax levies for the support of the city for fiscal years beginning on or after July 1, 1998, shall be limited to the amounts set forth in this division (A), except as provided in division (C) below. The city may levy a maximum levy of $0.45 per $100 of taxable valuation of property subject to the levy plus an additional $0.05 per $100 of taxable valuation to provide financing for the city’s share of revenue required under an agreement or agreements executed pursuant to the Interlocal Cooperation Act or the Joint Public Agency Act. The maximum levy shall include amounts levied to pay for sums to support a library pursuant to Neb. RS 51-201, museum pursuant to Neb. RS 51-501, visiting community nurse, home health nurse, or home health agency pursuant to Neb. RS 71-1637, or statue, memorial, or monument pursuant to Neb. RS 80-202. Property tax levies for judgments, except judgments or orders from the Commission of Industrial Relations, obtained against the city which require or obligate the city to pay that judgment, to the extent the judgment is not paid by liability insurance coverage of the city, for preexisting lease-purchase contracts approved prior to July 1, 1998, for bonded indebtedness approved according to law and secured by a levy on property, and for payments by a public airport to retire interest-free loans from the Division of Aeronautics in lieu of bonded indebtedness at a lower cost to the public airport are not included in the levy limits established by this division (A). The limitations on tax levies provided in this division (A) are to include all other general or special levies provided by law. Notwithstanding other provisions of law, the only exceptions to the limits in this division (A) are those provided by or authorized by this section. Tax levies in excess of the limitations in this section shall be considered unauthorized levies under Neb. RS 77-1606 unless approved under division (C) below.
(Neb. RS 77-3442)
(B) (1) All city airport authorities established under the Cities Airport Authorities Act, community redevelopment authorities established under the Community Development Law, and off-street parking districts established under the Offstreet Parking District Act may be allocated property taxes as authorized by law which are authorized by the city and are counted in the municipal levy limit provided by division (A) above, except that such limitation shall not apply to property tax levies for preexisting lease-purchase contracts approved prior to July 1, 1998, for bonded indebtedness approved according to law and secured by a levy on property, and for payments by a public airport to retire interest-free loans from the Division of Aeronautics in lieu of bonded indebtedness at a lower cost to the public airport. For off-street parking districts established under the Offstreet Parking District Act, the tax shall be counted in the allocation by the city proportionately, by dividing the total taxable valuation of the taxable property within the district by the total taxable valuation of the taxable property within the city multiplied by the levy of the district. The City Council shall review and approve or disapprove the levy request of the political subdivisions subject to this division (B). The City Council may approve all or a portion of the levy request and may approve a levy request that would allow a levy greater than that permitted by law. The levy allocated by the city may be exceeded as provided in division (C) below.
(2) On or before August 1, all political subdivisions subject to city levy authority under this division (B) shall submit a preliminary request for levy allocation to the City Council. The preliminary request of the political subdivision shall be in the form of a resolution adopted by a majority vote of members present of the political subdivision’s governing body. The failure of a political subdivision to make a preliminary request shall preclude that political subdivision from using procedures set forth in Neb. RS 77-3444 to exceed the final levy allocation as determined in this division (B).
(3) (a) The City Council shall:
1. Adopt a resolution by a majority vote of members present which determines a final allocation of levy authority to its political subdivisions; and
2. Forward a copy of that resolution to the chairperson of the governing body of each of its political subdivisions.
(b) No final levy allocation shall be changed after September 1 except by agreement between both the City Council and the governing body of the political subdivision whose final levy allocation is at issue.
(Neb. RS 77-3443)
(C) (1) The city may exceed the limits provided in division (A) above by an amount not to exceed a maximum levy approved by a majority of registered voters voting on the issue in a primary, general, or special election at which the issue is placed before the registered voters. A vote to exceed the limits must be approved prior to October 10 of the fiscal year which is to be the first to exceed the limits.
(2) The City Council may call for the submission of the issue to the voters:
(a) By passing a resolution calling for exceeding the limits by a vote of at least two-thirds of the members of the City Council and delivering a copy of the resolution to the County Clerk or Election Commissioner of every county which contains all or part of the city; or
(b) Upon receipt of a petition by the County Clerk or Election Commissioner of every county containing all or part of the city requesting an election signed by at least 5% of the registered voters residing in the city.
(3) The resolution or petition shall include the amount of levy which would be imposed in excess of the limits provided in division (A) above and the duration of the excess levy authority. The excess levy authority shall not have a duration greater than five years. Any resolution or petition calling for a special election shall be filed with the County Clerk or Election Commissioner no later than 30 days prior to the date of the election, and the time of publication and providing a copy of the notice of election required in Neb. RS 32-802 shall be no later than 20 days prior to the election.
(4) The County Clerk or Election Commissioner shall place the issue on the ballot at an election as called for in the resolution or petition which is at least 30 days after receipt of the resolution or petition. The election shall be held pursuant to the Election Act. For petitions filed with the County Clerk or Election Commissioner on or after May 1, 1998, the petition shall be in the form as provided in Neb. RS 32-628 through 32-631.
(5) Any excess levy authority approved under this division (C) shall terminate pursuant to its terms, on a vote of the City Council to terminate the authority to levy more than the limits, at the end of the fourth fiscal year following the first year in which the levy exceeded the limit, or as provided in division (C)(8) below, whichever is earliest.
(6) The City Council may pass no more than one resolution calling for an election pursuant to this division (C) during any one calendar year. Only one election may be held in any one calendar year pursuant to a petition initiated under this division (C). The ballot question may include any terms and conditions set forth in the resolution or petition and shall include the language specified in Neb. RS 77-3444.
(7) If a majority of the votes cast upon the ballot question are in favor of the tax, the County Board shall authorize a tax in excess of the limits in division (A) above, but the tax shall not exceed the amount stated in the ballot question. If a majority of those voting on the ballot question are opposed to the tax, the City Council shall not impose the tax.
(8) (a) The city may rescind or modify a previously approved excess levy authority prior to its expiration by a majority of registered voters voting on the issue in a primary, general, or special election at which the issue is placed before the registered voters. A vote to rescind or modify must be approved prior to October 10 of the fiscal year for which it is to be effective.
(b) The City Council may call for the submission of the issue to the voters:
1. By passing a resolution calling for the rescission or modification by a vote of at least two-thirds of the members of the City Council and delivering a copy of the resolution to the County Clerk or Election Commissioner of every county which contains all or part of the city; or
2. Upon receipt of a petition by the County Clerk or Election Commissioner of every county containing all or part of the city requesting an election signed by at least 5% of the registered voters residing in the city.
(c) The resolution or petition shall include the amount and the duration of the previously approved excess levy authority and a statement that either the excess levy authority will be rescinded or the excess levy authority will be modified. If the excess levy authority will be modified, the amount and duration of the modification shall be stated. The modification shall not have a duration greater than five years. The County Clerk or Election Commissioner shall place the issue on the ballot at an election as called for in the resolution or petition which is at least 30 days after receipt of the resolution or petition, and the time of publication and providing a copy of the notice of election required in Neb. RS 32-802 shall be no later than 20 days prior to the election. The election shall be held pursuant to the Election Act.
(Neb. RS 77-3444)
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
(A) For purposes of this section, POLITICAL SUBDIVISION means any county, city, school district, or community college.
(B) If any political subdivision seeks to increase its property tax request by more than the allowable growth percentage, such political subdivision may do so if:
(1) A public hearing is held and notice of such hearing is provided in compliance with division (C) of this section; and
(2) The governing body of such political subdivision passes a resolution or an ordinance that complies with division (D) of this section.
(C) (1) Each political subdivision within a county that seeks to increase its property tax request by more than the allowable growth percentage shall participate in a joint public hearing. Each such political subdivision shall designate one representative to attend the joint public hearing on behalf of the political subdivision. If a political subdivision includes area in more than one county, the political subdivision shall be deemed to be within the county in which the political subdivision's principal headquarters are located. At such hearing, there shall be no items on the agenda other than discussion on each political subdivision's intent to increase its property tax request by more than the allowable growth percentage.
(2) The joint public hearing shall be held on or after September 17 and prior to September 29 and before any of the participating political subdivisions file their adopted budget statement pursuant to Neb. RS 13-508.
(3) The joint public hearing shall be held after 6:00 p.m. local time on the relevant date.
(4) At the joint public hearing, the representative of each political subdivision shall give a brief presentation on the political subdivision's intent to increase its property tax request by more than the allowable growth percentage and the effect of such request on the political subdivision's budget. The presentation shall include:
(a) The name of the political subdivision;
(b) The amount of the property tax request; and
(c) The following statements:
1. The total assessed value of property differs from last year's total assessed value by percent;
2. 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;
3. The City of Randolph proposes to adopt a property tax request that will cause its tax rate to be $ per $100 of assessed value;
4. 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
5. To obtain more information regarding the increase in the property tax request, citizens may contact the City of Randolph at 402-337-0567 or cityhall@randolphne.com.
(5) Any member of the public shall be allowed to speak at the joint public hearing and shall be given a reasonable amount of time to do so.
(6) Notice of the joint public hearing shall be provided:
(a) By sending a postcard to all affected property taxpayers. The postcard shall be sent to the name and address to which the property tax statement is mailed;
(b) By posting notice of the hearing on the home page of the relevant county's website, except that this requirement shall only apply if the county has a population of more than 25,000 inhabitants; and
(c) By publishing notice of the hearing in a legal newspaper in or of general circulation in the relevant county.
(7) Each political subdivision that participates in the joint public hearing shall send the information prescribed in division (C)(8) below to the County Clerk by September 5. The County Clerk shall transmit the information to the County Assessor no later than September 10. The County Clerk shall notify each participating political subdivision of the date, time, and location of the joint public hearing. The County Assessor shall mail the postcards required in this division. Such postcards shall be mailed at least seven calendar days before the joint public hearing. The cost of creating and mailing the postcards, including staff time, materials, and postage, shall be divided among the political subdivisions participating in the joint public hearing.
(8) The postcard sent under this division and the notice posted on the county's website, if required under division (C)(6)(b) above, and published in the newspaper shall include the date, time, and location for the joint public hearing, a listing of and telephone number for each political subdivision that will be participating in the joint public hearing, and the amount of each participating political subdivision's property tax request. The postcard shall also contain the following information:
(a) The following words in capitalized type at the top of the postcard: NOTICE OF PROPOSED TAX INCREASE;
(b) The name of the county that will hold the joint public hearing, which shall appear directly underneath the capitalized words described in division (C)(8)(a) above;
(c) The following statement: "The following political subdivisions are proposing a revenue increase as a result of property taxes in [insert current tax year]. This notice contains estimates of the tax on your property and the proposed tax increase on your property as a result of this revenue increase. These estimates are calculated on the basis of the proposed [insert current tax year] data. The actual tax on your property and tax increase on your property may vary from these estimates;"
(d) The parcel number for the property;
(e) The name of the property owner and the address of the property;
(f) The property's assessed value in the previous tax year;
(g) The amount of property taxes due in the previous tax year for each participating political subdivision;
(h) The property's assessed value for the current tax year;
(i) The amount of property taxes due for the current tax year for each participating political subdivision;
(j) The change in the amount of property taxes due for each participating political subdivision from the previous tax year to the current tax year; and
(k) The following statement: "To obtain more information regarding the tax increase, citizens may contact the political subdivision at the telephone number provided in this notice."
(D) After the joint public hearing required in division (C) above, the governing body of each participating political subdivision shall pass an ordinance or resolution to set such political subdivision's property tax request. If the political subdivision is increasing its property tax request over the amount from the prior year, including any increase in excess of the allowable growth percentage, then such ordinance or resolution shall include, but not be limited to, the following information:
(1) The name of the political subdivision;
(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 governing body in passing such resolution or ordinance.
(E) 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.
(F) The County Clerk, or his or her designee, shall prepare a report which shall include: (a) the names of the representatives of the political subdivisions participating in the joint public hearing; and (b) the name and address of each individual who spoke at the joint public hearing, unless the address requirement is waived to protect the security of the individual, and the name of any organization represented by each such individual. Such report shall be delivered to the political subdivisions participating in the joint public hearing within ten days after such hearing.
(Neb. RS 77-1633) (Ord. 725, passed 2-2-2022)