337 sections in this chapter.
Neb. Rev. Stat. § 19-2902 Terms, defined.
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For purposes of the Nebraska Municipal Auditing Law, unless the context otherwise requires: (1) Accountant means a duly licensed public accountant or certified public accountant who otherwise is not an employee of or connected in any way with the municipality involved; (2) Annual…
Neb. Rev. Stat. § 19-2903 Annual audit; independent accountant; when completed and reported; villages, waiver; public utility or other enterprise; separate audit and account.
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The municipal authorities of each municipality shall cause an audit of the municipality's accounts to be made by a recognized independent and qualified accountant as expeditiously as possible following the close of the fiscal year for such municipality and to cover all financial …
Neb. Rev. Stat. § 19-2904 Annual audit; contents.
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The annual audit report shall set forth, insofar as possible, the financial position and results of financial operations for each fund or group of accounts of the municipality. When the accrual method is selected for the annual audit report, such report shall be in accordance wit…
Neb. Rev. Stat. § 19-2905 Annual audit report; supplemental report; copies; filing; public records; retain for five years.
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At least three copies of the annual audit report shall be properly signed and attested by the accountant, two copies shall be filed with the clerk of the municipality involved, and one copy shall be filed with the Auditor of Public Accounts. The copy of the annual audit report su…
Neb. Rev. Stat. § 19-2906 Accountant; prohibited disclosures; penalty.
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It shall be unlawful for an accountant making any municipal audit to make any disclosure of the result of any examination of any municipal account except in the report to the municipality audited. Any violation of this section shall constitute a Class III misdemeanor, and upon co…
Neb. Rev. Stat. § 19-2907 Annual audit; failure or refusal of municipality; mandamus; damages; notice; State Treasurer; withhold distribution of funds; ineligibility for future distributions.
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Should any municipality fail or refuse to cause an annual audit to be made of all of its functions, activities, and transactions for the fiscal year within a period of six months following the close of such fiscal year, then and in such event, any resident taxpayer may make a wri…
Neb. Rev. Stat. § 19-2908 Act, how construed; failure to comply, effect on taxes levied.
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The Nebraska Municipal Auditing Law shall not be construed to relieve any officer of any duties now required by law of him or her with relation to public accounts of a municipality or the disbursement of public funds of a municipality. Failure of the municipality to comply with a…
Neb. Rev. Stat. § 19-2909 Audit; expense; payment.
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The expenses of the audit required by the Nebraska Municipal Auditing Law shall be paid by the municipal authorities of the municipality involved from appropriate municipal funds.
Neb. Rev. Stat. § 19-3052 Annexation of territory; redistricting; when.
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(1) For purposes of this section, municipality means any city of the first class, city of the second class, or village which elects members of the city council or village board of trustees by districts. (2) Any municipality which annexes territory and thereby brings sufficient ne…
Neb. Rev. Stat. § 19-3101 City council or village board of trustees; vacancy; when.
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In all cities of the first class, cities of the second class, and villages, regardless of the form of government, in addition to the events listed in section 32-560 and any other reasons for a vacancy provided by law, after notice and a hearing, a vacancy on the city council or v…
Neb. Rev. Stat. § 19-3301 Act, how cited.
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Sections 19-3301 to 19-3326 shall be known and may be cited as the Offstreet Parking District Act.
Neb. Rev. Stat. § 19-3302 Terms, defined.
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As used in the Offstreet Parking District Act, unless the context otherwise requires, offstreet parking facilities includes parking lots, garages, buildings, and multifloor buildings for the parking of motor vehicles.
Neb. Rev. Stat. § 19-3303 Districts authorized; powers.
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In addition to matters specifically set forth in the Offstreet Parking District Act, cities of the primary class, cities of the first class, and cities of the second class are authorized to conduct the following activities: (1) The formation of offstreet parking districts; (2) Th…
Neb. Rev. Stat. § 19-3304 Notice; given or posted by whom.
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Whenever any notice is to be given or posted pursuant to the Offstreet Parking District Act and the officer to give or post notice is not designated, the notice shall be given or posted by the city engineer. Any notice or posting shall not be invalidated because such notice or po…
Neb. Rev. Stat. § 19-3305 Proceedings, taxes or assessments levied, bonds issued; validity.
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Any proceedings taken, taxes or assessments levied, or bonds issued pursuant to the Offstreet Parking District Act shall not be held invalid for failure to comply with the act.
Neb. Rev. Stat. § 19-3306 Procedure authorized.
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Any procedure not expressly set forth in the Offstreet Parking District Act but deemed necessary or convenient to carry out any of the purposes of the act is authorized.
Neb. Rev. Stat. § 19-3307 Remedies not exclusive.
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The remedies provided in the Offstreet Parking District Act for the enforcement of taxes or assessments levied or bonds issued pursuant to the act are not exclusive.
Neb. Rev. Stat. § 19-3308 Curative clauses; cumulative.
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The curative clauses of the Offstreet Parking District Act are cumulative, and each is to be given full effect.
Neb. Rev. Stat. § 19-3309 Alternative authority and procedure.
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The Offstreet Parking District Act does not affect any other law relating to the same or any similar subject but provides an alternative authority and procedure for the subject to which it relates. When proceeding under the act, only the provisions of the act need be followed.
Neb. Rev. Stat. § 19-3310 Act, liberally construed.
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The Offstreet Parking District Act shall be liberally construed.
Neb. Rev. Stat. § 19-3311 Offstreet parking facilities; authorized; powers; home rule charter provisions excepted; limitations; duties of city council.
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Notwithstanding the provisions of any home rule charter and in addition to the powers set out in sections 15-269 to 15-276 and 16-801 to 16-811, any city of the primary class, city of the first class, or city of the second class is hereby authorized to own, purchase, construct, e…
Neb. Rev. Stat. § 19-3312 Proposed districts; boundaries; notice; objections; hearing.
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The mayor and city council may fix and establish by resolution pursuant to the Offstreet Parking District Act the boundaries of a proposed offstreet parking district, which boundaries shall include all the land in the district which in the opinion of the mayor and city council wi…
Neb. Rev. Stat. § 19-3313 Objections to formation of district; percentage required; effect; designation of district.
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If the owners of the record title representing more than fifty percent of the taxable valuation of all of the taxable real property included in a proposed offstreet parking district or districts under the Offstreet Parking District Act, and who were such owners at the time the no…
Neb. Rev. Stat. § 19-3314 Costs; special assessment; notice; contents; appeal.
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In the ordinance creating an offstreet parking district pursuant to the Offstreet Parking District Act, the mayor and city council shall provide that in addition to the levy of taxes and pledge of revenue all or a portion of the cost of acquisition, including construction, mainte…
Neb. Rev. Stat. § 19-3315 Taxes and assessments; purpose; procedure; notice; hearing.
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The mayor and city council may by resolution levy and assess taxes and assessments under the Offstreet Parking District Act as follows: (1) A property tax within any offstreet parking district of not to exceed thirty-five cents on each one hundred dollars of taxable valuation of …
Neb. Rev. Stat. § 19-3315.01 Taxes, assessments, and revenue; use; notice; protest.
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(1) In addition to uses otherwise authorized in the Offstreet Parking District Act, any money available from taxes or assessments levied pursuant to section 19-3315 or revenue derived from the operation of an offstreet parking facility may be used in an offstreet parking district…
Neb. Rev. Stat. § 19-3316 Assessments; delinquent; interest; notice; lien; payment.
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Special assessments levied pursuant to section 19-3315 shall become due in fifty days after the date of such levy and shall become delinquent in one or more installments over a period of not to exceed twenty years, in such manner as the mayor and city council shall determine at t…
Neb. Rev. Stat. § 19-3317 Bonds, authorized; interest; rate; funding; terms; warrants.
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For the purpose of paying the cost of such offstreet parking facility, or any portion thereof, or to refund all or a portion of any outstanding bonds of the city authorized to be refunded by the Offstreet Parking District Act, the mayor and city council shall have power and may, …
Neb. Rev. Stat. § 19-3318 Proposed offstreet parking district; petition; contents; signers; requisite number.
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The owners of the record title of any real property within a given area in any city of the first class or city of the second class representing fifty-five percent of the total taxable valuation of all of the taxable real property within the proposed district to be formed, which d…
Neb. Rev. Stat. § 19-3319 Petition; notice; protest.
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When such petition is presented to the mayor and city council pursuant to section 19-3318, it shall be the duty of the mayor and city council to proceed as provided in sections 19-3312 and 19-3313 as upon the passage of a resolution for the creation of an offstreet parking distri…
Neb. Rev. Stat. § 19-3320 District boundaries; change; notice; contents.
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Whether the ordinance creating an offstreet parking district is passed on the initiative of the city council or on the petition of landowners, the city council shall not change the boundaries, except after notice of intention to do so given by the city clerk by one insertion in t…
Neb. Rev. Stat. § 19-3321 District boundaries; additional land; notice; mailing; protest; number required; effect.
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If a change proposed pursuant to section 19-3320 is to include additional land in the offstreet parking district, the city clerk also shall mail a copy of the notice to each person to whom land in the area proposed to be added is assessed as shown in the office of the register of…
Neb. Rev. Stat. § 19-3322 District; land not included.
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Any land which in the judgment of the mayor and city council will not be benefited shall not be included in an offstreet parking district under the Offstreet Parking District Act.
Neb. Rev. Stat. § 19-3323 Termination of proceedings for creation or change of district by protest; effect.
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If the proceedings for the creation of an original offstreet parking district or for an offstreet parking district under which the boundaries have been changed, are terminated by a protest to the city council, a proceeding under the Offstreet Parking District Act for the same or …
Neb. Rev. Stat. § 19-3324 Protest or objection; withdrawal; effect.
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Any protest or objection made pursuant to the Offstreet Parking District Act or any signature to such objection or protest may be withdrawn by a written withdrawal signed by the person or persons who signed the protest or objection or who affixed the signature to be withdrawn and…
Neb. Rev. Stat. § 19-3325 Objection or protest; estoppel.
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Proceedings under the Offstreet Parking District Act shall not be attacked after the hearing upon any grounds not stated in an objection or protest filed pursuant to the act. Any owner of real estate or person interested in any real estate within the district is estopped to attac…
Neb. Rev. Stat. § 19-3326 Issuance of bonds; certificate by city clerk; annual taxes; collection.
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(1) After the issuance of bonds under the Offstreet Parking District Act by a city of the first class or city of the second class, a certificate shall be issued by the city clerk certifying the same to the county treasurer of the county in which such city is located and the annua…
Neb. Rev. Stat. § 19-3327 Offstreet parking; additional authority; notice; hearing; written objections; resolution; procedure.
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Any city of the primary class, city of the first class, or city of the second class, after the creation of an offstreet parking district pursuant to the Offstreet Parking District Act, shall have the power to own, purchase, construct, equip, lease, or operate within such city any…
Neb. Rev. Stat. § 19-3501 Pension plans authorized; employees covered; contributions; funding past service benefits; joinder in plan by two or more cities or villages; reports.
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(1) The city council of cities of the first class and cities of the second class and the village board of trustees of villages may, by appropriate ordinance or proper resolution, establish a pension plan designed and intended for the benefit of the regularly employed or appointed…
Neb. Rev. Stat. § 19-3701 Ordinances; effective date.
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All ordinances for the government of any city of the first class, city of the second class, or village, adopted by the voters of such city or village after submission to them by either initiative or referendum petition, shall become immediately effective thereafter. No ordinance …
Neb. Rev. Stat. § 19-3801 Contract with county board for police services; sheriff; powers; duties.
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Any city of the first class, city of the second class, or village may, under the provisions of the Interlocal Cooperation Act or Joint Public Agency Act, enter into a contract with the county board of its county for police services to be provided by the county sheriff. The county…
Neb. Rev. Stat. § 19-3802 Villages; cancel contract with county; effect.
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Any village entering into a contract pursuant to section 19-3801 may serve notice of its intention to cancel such contract after such contract has been in force for one year. Upon cancellation, such village shall provide its own police services.
Neb. Rev. Stat. § 19-3803 Villages; contract; cost; negotiated.
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The cost to any village under a contract entered into pursuant to sections 19-3801 to 19-3804 shall be negotiated and included as a part of the formal contract entered into and agreed to by both parties.
Neb. Rev. Stat. § 19-3804 State and federal grants; expend.
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Any county providing, or city or village receiving, police services pursuant to sections 19-3801 to 19-3804 may receive and expend for the purposes of sections 19-3801 to 19-3804 any available state or federal grants.
Neb. Rev. Stat. § 19-401 Act, how cited; commission plan; population requirement.
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Sections 19-401 to 19-433 shall be known and may be cited as the Municipal Commission Plan of Government Act. Any city in this state having not less than two thousand inhabitants as determined by the most recent federal decennial census or the most recent revised certified count …
Neb. Rev. Stat. § 19-4015 Act, how cited.
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Sections 19-4015 to 19-4038 shall be known and may be cited as the Business Improvement District Act.
Neb. Rev. Stat. § 19-4016 Act, how construed.
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The Business Improvement District Act provides a separate and additional method, authority, and procedure for the matters to which it relates and does not affect any other law relating to the same or similar subject. When proceeding under the act, only the provisions of the act n…
Neb. Rev. Stat. § 19-4017 Act; purpose.
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Cities of the metropolitan class, primary class, first class, and second class in the state at present have business areas in need of improvement and development, but lack the funds with which to provide and maintain such improvements. The purpose of the Business Improvement Dist…
Neb. Rev. Stat. § 19-4017.01 Terms, defined.
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For purposes of the Business Improvement District Act: (1) Assessable unit means front foot, square foot, equivalent front foot, or other unit of assessment established under the proposed method of assessment set forth in the ordinance creating a business improvement district; (2…
Neb. Rev. Stat. § 19-4018 Cities; business improvement district; special assessment; business occupation tax; exceptions; use of proceeds.
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Pursuant to the Business Improvement District Act, cities of the metropolitan class, primary class, first class, or second class may impose (1) a special assessment upon the property within a business improvement district in the city or (2) a general business occupation tax on bu…