§ 32.40  OPERATION AND FUNDING.
    The municipality operates the Municipal Fire Department through the Municipal Fire Chief and Fire Fighters.  The City Council, for the purpose of defraying the cost of the management, maintenance, and improving the Fire Department may each year levy a tax not exceeding the maximum limits prescribed by state law on the taxable value of all taxable property within the municipality.  The revenue from the tax shall be known as the Fire Department Fund.  The Fund shall be at all times in the possession of the Municipal Clerk/Treasurer.  In addition, the municipality has the authority to enter into agreement with the appropriate Rural Fire District for the mutual aid and protection of the residents of each.
(`77 Code, § 3-301)
Statutory reference:
   Authority to create; rules of duty and government, see Neb. RS 17-147
   Fire station erection and maintenance, see Neb. RS 17-953
   Taxing authority for voluntary departments, see Neb. RS 17-718