(A) The municipality owns and manages the municipal library through the Library Board.
(B) The City Council, for the purpose of defraying the cost of the management, purchases, improvements, and maintenance of the library may each year levy a tax not exceeding the maximum limit prescribed by state law, on the taxable value of all the taxable property within the municipality. The amount collected from the levy shall be known as the Library Fund.
(Neb. RS 51-201)
(C) The fund shall also include all gifts, grants, deeds of conveyance, bequests, or other valuable income-producing personal property and real estate from any source for the purpose of endowing the municipal library.
(D) (1) All taxes levied or collected and all funds donated or in any way acquired for the erection, maintenance, or support of the municipal library shall be kept for the use of the library separate and apart from all other funds of the municipality, shall be drawn upon and paid out by the Municipal Clerk/Treasurer upon vouchers signed by the President of the Library Board and authenticated by the Secretary of the Board, and shall not be used or disbursed for any other purpose or in any other manner.
(2) The City Council may establish a public library sinking fund for major capital expenditures.
(Neb. RS 51-209)
(E) Any money collected by the library shall be turned over monthly by the Librarian to the Municipal Clerk/Treasurer along with a report of the sources of the revenue.
(`77 Code, § 3-701)
Cross-reference:
Library Board, see § 32.01
Statutory reference:
General provisions on libraries, see Neb. RS 51-201 through 51-219
Library tax included in municipal levy, see Neb. RS 77-3442