(A) After publication and hearing on the proposed budget statement and within the time prescribed by law, the City Council shall file with the levying board on or before October 14 of each year and file with the Auditor of Public Accounts a certified copy of any resolution passed setting a tax levy which shall not exceed the maximum levy prescribed by state law and a statement reconciling the levy set by the City Council with the adopted budget statement filed as otherwise required by law. The levy shall be set to fund property tax requirements in the adopted budget to four to eight places to the right of the decimal point. The City Council shall use the final adjusted values as provided by the County Assessor pursuant to Neb. RS 13-509 for the current year in setting or certifying the levy. The City Council may designate one of its members to perform any duty or responsibility required of such body by this division (A).
(B) (1) The property tax request for the prior year shall be the property tax request for the current year for purposes of the levy set by the County Board of Equalization in Neb. RS 77-1601 unless the City Council passes by a majority vote a resolution or ordinance setting the tax request at a different amount. Such resolution or ordinance shall only be passed after a special public hearing called for such purpose is held and after notice is published in a newspaper of general circulation in the area of the municipality at least five days prior to the hearing.
(2) The hearing notice shall contain the following information:
(a) The dollar amount of the prior year's tax request and the property tax rate that was necessary to fund that tax request;
(b) The property tax rate that would be necessary to fund last year's tax request if applied to the current year's valuation; and
(c) 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.
(3) Any resolution setting a tax request under this division (B) shall be certified and forwarded to the County Clerk prior to October 14 of the year for which the tax request is to apply. Any tax levy which is not in compliance with this subsection and Neb. RS 77-1601 shall be construed as an unauthorized levy under Neb. RS 77-1606.
(`77 Code, § 1-821) (Ord. 1997-O-017, passed 8-4-97; Am. Ord. 1998-O-024, passed 10-5-98)
Statutory reference:
Similar provisions, see Neb. RS 13-508 and 77-1601.02