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The municipality owns the Municipal Water Department and operates the same through the Board of Public Works. The Governing Body, for the purpose of defraying the cost of the care, management, and maintenance of the Municipal Water Department 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 Water Fund and shall remain in the custody of the Municipal Treasurer. The Utilities Superintendent shall have the direct management and control of the Municipal Water Department and shall faithfully carry out the duties of his or her office. The Board of Public Works shall have the authority to adopt rules and regulations for the sanitary and efficient management of the Water Department subject to the supervision and review of the Governing Body. The Board of Public Works shall set the rates to be charged for services rendered by resolution and shall file them in the office of the Municipal Clerk for public inspection at any reasonable time.
(Neb. RS 17-531, 17-534, and 19-1305) (1972 Code, § 3-403)