Chapter 13 — CITIES, COUNTIES, AND OTHER POLITICAL SUBDIVISIONS
530 sections in this chapter.
Neb. Rev. Stat. § 13-305 Cities, villages, school districts, and counties; joint facilities; powers.
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For the specific purposes set forth in section 13-304, any city, village, school district or county shall have the power to receive (1) any grant or devise of real estate, (2) any grant or gift or bequest of money or other personal property, and (3) any other donation in trust or…
Neb. Rev. Stat. § 13-306 Joint facilities; employees; park board; appointment; bonds; election; issuance.
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To carry out the purposes set forth in section 13-304, the county board of any county is authorized to hire such employees as it deems necessary, and to appoint a park and recreation board of not less than three members to serve without compensation and to issue bonds for such pu…
Neb. Rev. Stat. § 13-307 Joint facilities; bonds; authority of county board; eminent domain; powers.
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If a majority of the electors voting thereon vote in favor of such question or questions submitted, such county board shall proceed accordingly. To acquire property for the purposes set forth in section 13-304, each county shall have the power of eminent domain which shall be exe…
Neb. Rev. Stat. § 13-308 Municipal corporations; powers.
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Any municipal corporation may contract with any person and provide funds for home-delivered meals for the elderly and senior volunteer programs.
Neb. Rev. Stat. § 13-309 Municipal corporation, defined.
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For purposes of sections 13-308 and 13-309, municipal corporation shall mean any county, township, city, or village, whether organized and existing under direct provisions of the Constitution of Nebraska or statutes of this state, or by virtue of charters or other corporate artic…
Neb. Rev. Stat. § 13-310 Formation of subdivision or district; special assessment; notice; copy to nonresident property owners.
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Before any political subdivision, except any city of the metropolitan class, or special taxing district for public works or public improvements shall be formed, and before any political subdivision or special taxing district, excepting any city of the metropolitan class and schoo…
Neb. Rev. Stat. § 13-3101 Act, how cited.
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Sections 13-3101 to 13-3110 shall be known and may be cited as the Sports Arena Facility Financing Assistance Act.
Neb. Rev. Stat. § 13-3102 Terms, defined.
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For purposes of the Sports Arena Facility Financing Assistance Act: (1) Applicant means: (a) A political subdivision; or (b) A political subdivision and nonprofit corporation that jointly submit an application under the act; (2) Board means a board consisting of the Governor, the…
Neb. Rev. Stat. § 13-3103 State assistance; applicant; conditions; limitation on use.
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(1) Any applicant may apply to the board for state assistance if (a) the applicant has acquired, constructed, improved, or equipped an eligible sports arena facility, (b) the applicant has approved a revenue bond issue or a general obligation bond issue to acquire, construct, imp…
Neb. Rev. Stat. § 13-3104 Application; contents; board; duties.
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(1) All applications for state assistance under the Sports Arena Facility Financing Assistance Act shall be in writing and shall include a certified copy of the approving action of the governing body of the applicant describing the proposed project for which state assistance is r…
Neb. Rev. Stat. § 13-3105 Public hearing; notice.
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(1) Within sixty days after completing the board's review of an application under subsection (4) of section 13-3104, the board shall hold a public hearing on the application. (2) The board shall give notice of the time, place, and purpose of the public hearing by publication thre…
Neb. Rev. Stat. § 13-3106 Application; approval; board; findings; temporary approval; when; board; quorum.
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(1) After consideration of the application and the evidence, the board shall determine whether or not to approve the application. For applications submitted on or after April 17, 2026, the board shall make its determination within sixty days after the public hearing held pursuant…
Neb. Rev. Stat. § 13-3107 Tax Commissioner; duties; Department of Revenue; rules and regulations.
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(1) If an application is approved, the Tax Commissioner shall: (a) Audit or review audits of the approved eligible sports arena facility to determine the (i) state sales tax revenue collected by retailers doing business at such facility on sales at such facility, (ii) state sales…
Neb. Rev. Stat. § 13-3108 Sports Arena Facility Support Fund; created; investment; State Treasurer; duties; state assistance; amount; use; limitations.
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(1) The Sports Arena Facility Support Fund is created. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act. (2)(a) Upon receiving the certificat…
Neb. Rev. Stat. § 13-3109 Bonds and refunding bonds; issuance; procedure; security; treatment.
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(1) A political subdivision that applies for state assistance under the Sports Arena Facility Financing Assistance Act may issue from time to time its bonds and refunding bonds to finance and refinance the acquisition, construction, improving, and equipping of eligible sports are…
Neb. Rev. Stat. § 13-311 Formation of district; mailing of notice; requirements.
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The county clerk, city clerk, clerk of any political subdivision, except any city of the metropolitan class, or any other person upon whom the duty is imposed by law to publish notice required by law in regard to the formation of a special taxing district for public works or publ…
Neb. Rev. Stat. § 13-3110 Privately owned sports complex; state assistance; conditions; voter approval; required; funds; use.
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(1) State assistance may be used to pay or reimburse amounts expended for a privately owned sports complex, or borrowed through one or more debt issues to be expended by the applicant to acquire, construct, improve, or equip a privately owned sports complex, upon satisfaction of …
Neb. Rev. Stat. § 13-312 Special assessment; mailing of notice; requirements.
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The county clerk, city clerk, clerk of any political subdivision, except any city of the metropolitan class, or any other person upon whom the duty is imposed by law to publish notice required by law in regard to any special assessment by a special taxing district shall mail by c…
Neb. Rev. Stat. § 13-313 Failure to mail copy of published notice; assessment invalidated.
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The failure of any county clerk, city clerk, clerk of a political subdivision, except any city of the metropolitan class, or any other person upon whom the duty is imposed by law to mail a copy of a published notice as provided in sections 13-310 to 13-314 shall invalidate the as…
Neb. Rev. Stat. § 13-314 Nonresident property owner, defined.
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The term nonresident property owner as used in sections 13-310 to 13-314 shall mean any person or corporation whose residence and mailing address as shown on the current tax rolls is outside the boundaries of the county and who is a record owner of property within the boundaries …
Neb. Rev. Stat. § 13-315 Appropriation or expenditure; purposes; method; limitation.
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The city commissioners or council of any city, the board of trustees of any village, and the county board of any county in the state shall have the power to appropriate or expend annually from the general funds or from revenue received from any proprietary functions of their resp…
Neb. Rev. Stat. § 13-316 Expenditure; inclusion in budget.
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The amount to be expended for the ensuing year or biennial period shall be fixed at the time of making up the annual or biennial budget required by law, and the same shall be included in the budget.
Neb. Rev. Stat. § 13-317 Juvenile emergency shelter care; contracts authorized.
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Any municipal corporation may contract with any person and provide funds for juvenile emergency shelter care. For purposes of this section: (1) Juvenile emergency shelter care shall mean temporary twenty-four-hour physical care and supervision in crisis situations and at times wh…
Neb. Rev. Stat. § 13-318 Public safety services; joint financing and operation; public safety commission; members; powers and duties.
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(1) Any county and any municipalities and fire protection districts within the county may provide for the joint financing and operation of public safety services pursuant to an agreement under the Interlocal Cooperation Act or Joint Public Agency Act. (2) Joint public safety serv…
Neb. Rev. Stat. § 13-319 County; sales and use tax authorized; limitation; election.
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Any county by resolution of the governing body may impose a sales and use tax of one-half percent, one percent, or one and one-half percent upon the same transactions sourced as provided in sections 77-2703.01 to 77-2703.04 within the county, but outside any incorporated municipa…
Neb. Rev. Stat. § 13-320 Public safety services, defined.
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For purposes of sections 13-318 to 13-326, public safety services means crime prevention, offender detention, and firefighter, police, medical, ambulance, or other emergency services.
Neb. Rev. Stat. § 13-3201 Act, how cited.
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Sections 13-3201 to 13-3211 shall be known and may be cited as the Property Assessed Clean Energy Act.
Neb. Rev. Stat. § 13-3202 Legislative findings.
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The Legislature finds that: (1) Energy efficiency, grid resiliency, and the use of renewable energy are important for preserving the health and economic well-being of Nebraska's citizens. Using less energy decreases the cost of living and keeps the cost of public power low by del…
Neb. Rev. Stat. § 13-3203 Terms, defined.
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For purposes of the Property Assessed Clean Energy Act: (1) Assessment contract means a contract entered into between a municipality, a property owner, and, if applicable, a third-party lender under which the municipality agrees to provide financing for an energy project in excha…
Neb. Rev. Stat. § 13-3204 Clean energy assessment district; creation; procedures; governing body; public hearing; notice; ordinance; resolution; contents; assessment contracts.
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(1) Pursuant to the procedures provided in this section, a municipality may, from time to time, create one or more clean energy assessment districts. Such districts may be separate, overlapping, or coterminous and may be created anywhere within the municipality or its extraterrit…
Neb. Rev. Stat. § 13-3205 Assessment contract; contents; recorded with register of deeds; municipality; duties; annual assessments; copy to county assessor and register of deeds.
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(1) After passage of an ordinance or resolution under section 13-3204, a municipality may enter into an assessment contract with the record owner of qualifying property within a clean energy assessment district and, if applicable, with a third-party lender to finance an energy pr…
Neb. Rev. Stat. § 13-3206 Annual assessment; PACE lien; notice of lien; contents; priority; sale of property; use of proceeds; release of lien; recording.
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(1)(a) For qualifying property other than single-family residential property, any annual assessment imposed on such qualifying property that becomes delinquent, including any interest on the annual assessment and any penalty, shall constitute a PACE lien against the qualifying pr…
Neb. Rev. Stat. § 13-3207 Municipality; raise capital; sources; bonds; issuance; statutory lien; vote; when required.
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(1) A municipality may raise capital to finance energy projects undertaken pursuant to an assessment contract entered into under the Property Assessed Clean Energy Act. Such capital may come from any of the following: (a) The sale of bonds; (b) Amounts to be advanced by the munic…
Neb. Rev. Stat. § 13-3208 Loss reserve fund; created; funding; use.
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(1) A municipality that has created a clean energy assessment district shall create a loss reserve fund for: (a) The payment of any delinquent annual assessments for qualifying property that is single-family residential property in the event that there is a sale pursuant to a for…
Neb. Rev. Stat. § 13-3209 Debt service reserve fund.
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A municipality that has created a clean energy assessment district may create a debt service reserve fund to be used as security for capital raised under section 13-3207.
Repealed. Laws 1997, LB 269, § 80.
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[Repealed or reserved.]
Neb. Rev. Stat. § 13-3210 Use of Interlocal Cooperation Act; public hearing; contract authorized.
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(1) Two or more municipalities may enter into an agreement pursuant to the Interlocal Cooperation Act to jointly create, administer, or create and administer clean energy assessment districts. Notwithstanding subsection (1) of section 13-3204, the following provisions shall apply…
Neb. Rev. Stat. § 13-3211 Report; required, when; contents.
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(1) Except as provided in subsection (3) of this section, any municipality that creates a clean energy assessment district under the Property Assessed Clean Energy Act shall, on or before January 31 of each year, electronically submit a report to the Urban Affairs Committee of th…
Neb. Rev. Stat. § 13-322 Submission of question to voters; ballot language; procedure.
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The powers granted by section 13-319 shall not be exercised unless and until the question has been submitted at a primary, general, or special election held within the area which would be subject to the tax and in which all registered voters are entitled to vote on such question.…
Neb. Rev. Stat. § 13-323 Submission of question to voters; notice.
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The election commissioner or county clerk shall give notice of the submission of the question of imposing a tax under section 13-319 not more than thirty days nor less than ten days before the election, by publication one time in one or more newspapers published in or of general …
Neb. Rev. Stat. § 13-324 Tax Commissioner; powers and duties; beginning and termination of taxation; procedure; notice; administrative fee; illegal assessment and collection; remedies.
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(1) The Tax Commissioner shall administer all sales and use taxes adopted under section 13-319. The Tax Commissioner may prescribe forms and adopt and promulgate reasonable rules and regulations in conformity with the Nebraska Revenue Act of 1967, as amended, for the making of re…
Neb. Rev. Stat. § 13-325 County sales and use tax; distribution.
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The proceeds of the sales and use tax imposed by a county under section 13-319 shall be distributed to the county for deposit in its general fund.
Neb. Rev. Stat. § 13-326 County sales and use tax; laws governing; source of sales.
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(1) All relevant provisions of the Nebraska Revenue Act of 1967, as amended, not inconsistent with sections 13-319, 13-324, and 13-325, shall govern transactions, proceedings, and activities pursuant to any sales and use tax imposed by a county. (2) For the purposes of the sales …
Neb. Rev. Stat. § 13-327 County; cede jurisdiction; when; procedure.
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(1) The governing body of any city of the first or second class or village may, by majority vote of its members, request that the county board formally cede and transfer to the city or village extraterritorial zoning jurisdiction over land outside the area extending two miles fro…
Neb. Rev. Stat. § 13-328 County; cede jurisdiction; limitation.
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A county which encompasses a city of the metropolitan class or city of the primary class shall not cede or transfer extraterritorial jurisdiction over land to a city of the first or second class or village if, on the date the county receives a request pursuant to subsection (1) o…
Neb. Rev. Stat. § 13-329 County, city, village, or public utility; donation of motor vehicle; conditions.
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The governing body of a county, city, village, or public utility may authorize the donation of any motor vehicle that is owned by such county, city, village, or public utility, if the governing body has determined that the motor vehicle has reached the end of its useful life, to …
Neb. Rev. Stat. § 13-330 Ownership, possession, storage, transportation, sale, and transfer of firearms and other weapons; power of counties, cities, and villages; ordinance, permit, or regulation; null and void.
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(1) The Legislature finds and declares that the regulation of the ownership, possession, storage, transportation, sale, and transfer of firearms and other weapons is a matter of statewide concern. (2) Notwithstanding the provisions of any home rule charter, counties, cities, and …
Neb. Rev. Stat. § 13-3301 Act, how cited.
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Sections 13-3301 to 13-3316 shall be known and may be cited as the Municipal Inland Port Authority Act.
Neb. Rev. Stat. § 13-3302 Legislative findings and declarations.
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The Legislature finds and declares as follows: (1) Nebraska is ideally situated as a potential industrial, innovation, and logistical hub for multiple industries across the rest of the country. The state is home to major railroads and trucking firms, and is within a two-day drive…
Neb. Rev. Stat. § 13-3303 Terms, defined.
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For purposes of the Municipal Inland Port Authority Act: (1) Board means the board of commissioners of an inland port authority; (2) City means any city of the metropolitan class, city of the primary class, or city of the first class which contains an area eligible to be designat…