§ 53.01  SEWER DEPARTMENT; OPERATION AND FUNDING.
   (A)   The municipality owns and operates the sewer system through the Sewer Commissioner.
   (B)   The City Council, for the purpose of defraying the cost of the management and maintenance of the municipal sewer system may each year levy a tax not exceeding the maximum limit prescribed by state law on the actual valuation of all real estate and personal property within the corporate limits that is subject to taxation.  The revenue from the tax shall be known as the Sewer Maintenance Fund.  The Sewer Commissioner shall have the direct management and control of the Sewer Department and shall faithfully carry out the duties of his or her office.  He or she shall have the authority to adopt rules and regulations for the sanitary and efficient management of the Department subject to the supervision and review of the governing body.
(`77 Code, § 3-201)
Statutory reference:
   Sewage and drainage districts; authority to regulate, see Neb. RS 17-149
   Authority to levy tax and establish rates, see Neb. RS 17-925.01