§ 3-301 MUNICIPAL FIRE DEPARTMENT; OPERATION AND FUNDING.  
   The Municipality operates the Municipal Fire Department through the Municipal Fire Chief and Firemen. The Governing Body, 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 actual valuation of all real estate and personal property within the Municipality that is subject to taxation. The revenue from the said tax shall be known as the Fire Department Fund. The Fund shall be at all times in the possession of the Municipal Treasurer. The Fire Chief shall manage the Fire Department and it shall be his duty to inform the Governing Body when any of the fire engines, hose, ladders, or other apparatus needs repair. Upon the written consent and directive of the Governing Body, the Fire Chief shall cause the repair, improvement, or maintenance of the said equipment and shall personally supervise and approve of the same. The Municipality is authorized to enter into an agreement with the appropriate Rural Fire District for mutual aid and protection. The Municipality may expend such sums of money and levy such taxes as are not in conflict with state law to support this mutual aid and protection. (Ref. 17-147, 17-718, 17-953 RS Neb.)