Chapter 13 — CITIES, COUNTIES, AND OTHER POLITICAL SUBDIVISIONS
530 sections in this chapter.
Neb. Rev. Stat. § 13-3304 Inland port authority; creation; limitation; criteria; certification; procedure.
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(1) Any city which encompasses an area greater than three hundred acres eligible to be designated as an inland port district may propose to create an inland port authority by ordinance, subject to the cap on the total number of inland port districts provided in subsection (4) of …
Neb. Rev. Stat. § 13-3304.01 Inland port authority; creation by nonprofit economic development corporation; procedure.
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(1) In the event that a city, a city and one or more counties, or a county, as such are described in subsections (1), (2), and (3) of section 13-3304, has or have not proposed to create an inland port authority as provided in such section, a nonprofit economic development corpora…
Neb. Rev. Stat. § 13-3305 Designation of area; criteria; procedure.
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(1) The city council of any city which has created an inland port authority pursuant to subsection (1) of section 13-3304 shall designate what areas within the corporate limits, extraterritorial zoning jurisdiction, or both of the city shall comprise the inland port district, sub…
Neb. Rev. Stat. § 13-3306 Inland port authority; powers.
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(1) An inland port authority shall have the power to: (a) Plan, facilitate, and develop the inland port district in conjunction with the city, the county or counties, and other public and private entities, including the development of publicly owned infrastructure and improvement…
Neb. Rev. Stat. § 13-3306.01 Inland port authority; duties; applicability.
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An inland port authority located within the boundaries of a city of the metropolitan class shall: (1) Create and operate an innovation district; (2) Organize and conduct quarterly public input meetings to receive public input regarding concerns, ideas, and priorities for economic…
Neb. Rev. Stat. § 13-3307 Real property; state or political subdivision; transfer, lease, contract, or agreement; effect.
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(1) The State of Nebraska and any municipality, county, or other political subdivision of the state may, in its discretion, with or without consideration, transfer or cause to be transferred to any inland port authority or place in its possession or control, by lease or other con…
Neb. Rev. Stat. § 13-3308 Bonds; issuance; pledge of revenue; liability.
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(1) An inland port authority created under the Municipal Inland Port Authority Act may issue and sell revenue bonds necessary to provide sufficient funds for achieving its purposes, including the construction of intermodal facilities, buildings, and infrastructure and the financi…
Neb. Rev. Stat. § 13-3309 Inland port authority; bonds, interest, proceeds; exempt from taxes and assessments; exception; real or personal property; exempt from property taxation, when.
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No inland port authority shall be required to pay any taxes or any assessments whatsoever to the State of Nebraska or to any political subdivision of the state, except for assessments under the Nebraska Workers' Compensation Act and any combined tax due or payments in lieu of con…
Neb. Rev. Stat. § 13-331 Rent control; ordinance, prohibited; applicability of section.
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(1) For purposes of this section: (a) Local government means any city, village, or county or any agency or subdivision of a city, village, or county; and (b) Ordinance means any local law, including, but not limited to, any ordinance, resolution, rule, or regulation. (2) Except a…
Neb. Rev. Stat. § 13-3310 Board; members; appointment; term; vacancy, how filled.
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(1) An inland port authority shall be administered by the board which shall consist of: (a) If created by a city of the metropolitan class, nine members that include (i) the mayor or the mayor's designee, (ii) at least two members with experience in large-scale residential, comme…
Neb. Rev. Stat. § 13-3311 Commissioner; employee; eligibility to serve; acts prohibited.
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(1) A public official may serve as a commissioner of an inland port authority. (2) No individual may serve as a commissioner or an employee of an inland port authority if: (a) The individual or a family member of the individual owns an interest in any real property located within…
Neb. Rev. Stat. § 13-3312 Board; subject to Open Meetings Act and public records provisions.
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(1) The board shall cause minutes of meetings and a record to be kept of all its proceedings. Meetings of the board shall be subject to the Open Meetings Act. (2) An inland port authority's records and documents, except those which may be lawfully excluded, shall be considered pu…
Neb. Rev. Stat. § 13-3313 Inland port authority; dissolution; procedure.
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(1) The city council of a city that created an inland port authority under subsection (1) of section 13-3304 or the county board of a county that created an inland port authority under subsection (3) of section 13-3304 may dissolve such inland port authority if such inland port a…
Neb. Rev. Stat. § 13-3314 Grants; application; award.
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An inland port authority located within the boundaries of a city of the metropolitan class may apply to the State Treasurer for grants to carry out the functions of such inland port authority as authorized under the Municipal Inland Port Authority Act. The application for such gr…
Neb. Rev. Stat. § 13-3315 Inland Port Authority Fund; created; use; investment.
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The Inland Port Authority Fund is created. The fund shall be used by the State Treasurer to carry out section 13-3314. The fund shall consist of transfers by the Legislature and any federal funds which may become available for the purposes of the Municipal Inland Port Authority A…
Neb. Rev. Stat. § 13-3316 Changes made by Laws 2024, LB164; applicability.
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The changes made by Laws 2024, LB164, apply to any inland port authority existing prior to, on, or after April 17, 2024.
Neb. Rev. Stat. § 13-3401 Act, how cited.
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Sections 13-3401 to 13-3408 shall be known and may be cited as the Property Tax Growth Limitation Act.
Neb. Rev. Stat. § 13-3402 Terms, defined.
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For purposes of the Property Tax Growth Limitation Act: (1) Approved bonds means bonds as defined in subdivision (1) of section 10-134 that are approved according to law, excluding any bonds issued to finance a project or projects if the issuance of bonds for such project or proj…
Neb. Rev. Stat. § 13-3403 Property tax request authority; calculation.
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(1) Except as otherwise provided in the Property Tax Growth Limitation Act, for fiscal years beginning on or after July 1, 2025, a political subdivision's property tax request for any year shall not exceed its property tax request authority as determined under this section. The p…
Neb. Rev. Stat. § 13-3404 Property tax request authority; increases; authorized.
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A political subdivision may increase its property tax request authority over the amount determined under section 13-3403 by: (1) The amount of property taxes budgeted for approved bonds; (2) The amount of property taxes needed to respond to an emergency declared in the preceding …
Neb. Rev. Stat. § 13-3405 Property tax request authority; election to exceed; procedure.
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(1) A political subdivision may increase its property tax request authority over the amount determined under section 13-3403 if such increase is approved by a majority of legal voters voting on the issue at an election described in subsection (2) of this section. Such issue shall…
Neb. Rev. Stat. § 13-3406 Unused property tax request authority; carry forward; unused restricted funds authority; conversion.
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(1) A political subdivision may choose not to increase its total property taxes levied by the full amount of the property tax request authority allowed in a particular year. In such cases, the political subdivision may carry forward to future budget years the amount of unused pro…
Neb. Rev. Stat. § 13-3407 Property tax request authority; unused property tax request authority; requirements; political subdivision; failure to comply; withhold or forfeit state aid.
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(1) The auditor shall prepare forms to be used by political subdivisions for the purpose of calculating property tax request authority and unused property tax request authority. Each political subdivision shall calculate such amounts and submit the forms to the auditor on or befo…
Neb. Rev. Stat. § 13-3408 Rules and regulations.
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The auditor may adopt and promulgate rules and regulations to carry out the Property Tax Growth Limitation Act.
Neb. Rev. Stat. § 13-401 Members and employees; personal liability insurance; authorized.
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The governing board of any political subdivision in the State of Nebraska, may provide its members and employees of the political subdivision, either collectively or individually, with personal liability insurance coverage insuring against any liability and claim arising by reaso…
Neb. Rev. Stat. § 13-402 Political subdivisions, state agency; authorized to file petition in United States Bankruptcy Court; limitation; governing body; duties.
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(1) Any county, city, village, school district, agency of the state government, drainage district, community improvement district, sanitary and improvement district, or other political subdivision of the State of Nebraska is hereby permitted, authorized, and given the power to fi…
Neb. Rev. Stat. § 13-403 Real property; purchase, lease-purchase, or acquisition; appraisal required.
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Notwithstanding any other provision of law, no political subdivision shall purchase, lease-purchase, or acquire for consideration real property having an estimated value of one hundred thousand dollars or more unless an appraisal of such property has been performed by a certified…
Neb. Rev. Stat. § 13-404 Civil offices; vacancy; how filled.
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Every civil office in a political subdivision filled by appointment shall be vacant upon the happening of any one of the events listed in section 32-560 except as provided in section 32-561. The resignation of the incumbent of such a civil office may be made as provided in sectio…
Neb. Rev. Stat. § 13-405 Definition or legal status of animal; political subdivision; limitation on power.
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No political subdivision may by rule, regulation, ordinance, resolution, or proclamation define or assign a legal status to an animal or animals that is in any manner inconsistent with the status of animals as personal property.
Neb. Rev. Stat. § 13-406 Membership dues; fees for lobbying services; disclosure required.
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(1) For purposes of this section, political subdivision means a village, a city, a county, a school district, a community college, an educational service unit, a public power district, a natural resources district, or any other unit of local government. (2) Each political subdivi…
Neb. Rev. Stat. § 13-407 Restricting or prohibiting types or fuel sources of energy; prohibited, when.
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(1) No county, city, village, or other political subdivision of the state shall enact or implement any ordinance, code, resolution, rule, regulation, or policy that restricts, prohibits, or has the effect of restricting or prohibiting the types or fuel sources of energy that may …
Neb. Rev. Stat. § 13-501 Act, how cited.
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Sections 13-501 to 13-514 shall be known and may be cited as the Nebraska Budget Act.
Neb. Rev. Stat. § 13-502 Purpose of act; applicability.
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(1) The purpose of the Nebraska Budget Act is to require governing bodies of this state to which the act applies to follow prescribed budget practices and procedures and make available to the public pertinent information pertaining to the financial requirements and expectations o…
Neb. Rev. Stat. § 13-503 Terms, defined.
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For purposes of the Nebraska Budget Act, unless the context otherwise requires: (1) Governing body means the governing body of any county agricultural society, elected county fair board, joint airport authority formed under the Joint Airport Authorities Act, city or county airpor…
Neb. Rev. Stat. § 13-504 Proposed budget statement; contents; corrections; cash reserve; limitation.
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(1) Each governing body shall annually or biennially, as the case may be, prepare a proposed budget statement on forms prescribed and furnished by the auditor. The proposed budget statement shall be made available to the public by the political subdivision prior to publication of…
Repealed. Laws 2002, LB 568, § 15.
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[Repealed or reserved.]
Neb. Rev. Stat. § 13-505 Proposed budget statement; estimated expenditures; unencumbered balances; estimated income.
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The estimated expenditures plus the required cash reserve for the ensuing fiscal year or biennial period less all estimated and actual unencumbered balances at the beginning of the year or biennial period and less the estimated income from all sources, including motor vehicle tax…
Neb. Rev. Stat. § 13-506 Proposed budget statement; notice; contents; hearing; adoption; certify to board; file with auditor; school district; duties.
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(1) Each governing body shall each year or biennial period conduct a public hearing on its proposed budget statement. Such hearing shall be held separately from any regularly scheduled meeting of the governing body and shall not be limited by time. Notice of place and time of suc…
Neb. Rev. Stat. § 13-507 Levy increase; indicate on budget statement.
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When a levy increase has been authorized by vote of the electors, the adopted budget statement shall indicate the amount of the levy increase.
Neb. Rev. Stat. § 13-508 Adopted budget statement; certified taxable valuation; levy.
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(1) After publication and hearing thereon and within the time prescribed by law, each governing body shall file with and certify to the levying board or boards on or before September 30 of each year or September 30 of the final year of a biennial period and file with the auditor …
Neb. Rev. Stat. § 13-509 County assessor; certify taxable value; when; annexation of property; governing body; duties.
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(1) On or before August 20 of each year, the county assessor shall certify to each governing body or board empowered to levy or certify a tax levy the current taxable value of the taxable real and personal property subject to the applicable levy. The certification shall be provid…
Neb. Rev. Stat. § 13-509.01 Cash balance; expenditure authorized; limitation.
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On and after the first day of its fiscal year in 1993 and of each succeeding year or on or after the first day of its biennial period and until the adoption of the budget by a governing body in September, the governing body may expend any balance of cash on hand for the current e…
Neb. Rev. Stat. § 13-509.02 Cash balance; expenditure limitation; exceeded; when; section, how construed.
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The restriction on expenditures in section 13-509.01 may be exceeded upon the express finding of the governing body of the political subdivision that expenditures beyond the amount authorized are necessary to enable the political subdivision to meet its statutory duties and respo…
Neb. Rev. Stat. § 13-510 Emergency; transfer of funds; violation; penalty.
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Whenever during the current fiscal year or biennial period it becomes apparent to a governing body that due to unforeseen emergencies there is temporarily insufficient money in a particular fund to meet the requirements of the adopted budget of expenditures for that fund, the gov…
Neb. Rev. Stat. § 13-511 Revision of adopted budget statement; when; supplemental funds; hearing; notice; warrants; issuance; correction.
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(1) Unless otherwise provided by law, whenever during the current fiscal year or biennial period it becomes apparent to a governing body that (a) there are circumstances which could not reasonably have been anticipated at the time the budget for the current year or biennial perio…
Neb. Rev. Stat. § 13-512 Budget statement; taxpayer; contest; basis; procedure.
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A taxpayer upon whom a tax will be imposed as a result of the action of a governing body in adopting a budget statement may contest the validity of the budget statement adopted by the governing body by filing an action in the district court of the county in which the governing bo…
Neb. Rev. Stat. § 13-513 Auditor; request information; late fee; failure to provide information; auditor powers.
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(1) The auditor shall, on or before August 1 each year, request information from each governing body in a form prescribed by the auditor regarding (a) trade names, corporate names, or other business names under which the governing body operates and (b) agreements to which the gov…
Neb. Rev. Stat. § 13-514 Database of financial information; Department of Administrative Services; duties.
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The Department of Administrative Services shall develop, maintain, and make available for public inspection on its website a database of financial information about all counties, cities, and villages in the state. The information shall include information provided to the auditor …
Repealed. Laws 2000, LB 968, § 91.
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[Repealed or reserved.]
Neb. Rev. Stat. § 13-516 Public power district; public power and irrigation district; rural power district; power project agency; proposed budget; contents; notice; meeting; changes.
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A public power district or public power and irrigation district organized pursuant to Chapter 70, article 6, a rural power district organized pursuant to Chapter 70, article 8, or any agency created pursuant to sections 18-2426 to 18-2434 shall prepare in writing each year a prop…