reglab/housing_qa huggingface dataset:
NE Code § 13-328 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-328 - County; cede jurisdiction; limitation.

13-328.  County; cede jurisdiction; limitation.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) of section 13-327, such land lies within the area extending three miles from the extraterritorial jurisdiction boundaries of such city of the metropolitan class or city of the primary class.Source  Laws 2002, LB 729, § 2;  Laws 2012, LB1126, § 2.
NE Code § 13-329 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-329 - County, city, village, or public utility; donation of motor vehicle; conditions.

13-329.  County, city, village, or public utility; donation of motor vehicle; conditions.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 any charitable organization described in section 501(c)(3) or 501(c)(19) of the Internal Revenue Code that is incorporated pursuant to the Nebraska Nonprofit Corporation Act unless such donation is prohibited by law. The governing body shall not authorize such donation if any employee of the charitable organization or any proposed recipient of the motor vehicle from the charitable organization is a family member of any member of the governing body. For purposes of this section, family member means a spouse, child, parent, brother, sister, grandchild, or grandparent by blood, marriage, or adoption.Source Laws 2011, LB628, § 4.Cross References  Nebraska Nonprofit Corporation Act, see section 21-1901.
NE Code § 13-401 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-401 - Members and employees; personal liability insurance; authorized.

13-401.  Members and employees; personal liability insurance; authorized.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 reason of any act or omission in any manner relating to the performance, attempted performance, or failure of performance of official duties as such member or employee, and may authorize the payment of the premium, cost, and expense of such insurance from the general fund of such political subdivision.Source   Laws 1973, LB 339, § 1;   R.S.1943, (1983), § 23-175.01.
NE Code § 13-403 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-403 - Real property; purchase, lease-purchase, or acquisition; appraisal required.

13-403.  Real property; purchase, lease-purchase, or acquisition; appraisal required.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 real property appraiser.Source   Laws 1994, LB 681, § 1;  Laws 2006, LB 778, § 3.
NE Code § 13-404 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-404 - Civil offices; vacancy; how filled.

13-404.  Civil offices; vacancy; how filled.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 section 32-562. Vacancies in such a civil office shall be filled as provided in sections 32-567 and 32-574 and shall be subject to section 32-563.Source   Laws 1994, LB 76, § 468;  Laws 2015, LB575, § 2.
NE Code § 13-405 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-405 - Definition or legal status of animal; political subdivision; limitation on power.

13-405.  Definition or legal status of animal; political subdivision; limitation on power.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.Source Laws 2012, LB459, § 1.
NE Code § 13-501 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-501 - Act, how cited.

13-501.  Act, how cited.Sections 13-501 to 13-513 shall be known and may be cited as the Nebraska Budget Act.Source   Laws 1969, c. 145, § 50, p. 701;   R.S.1943, (1983), § 23-933;   Laws 1992, LB 1063, § 2;   Laws 1992, Second Spec. Sess., LB 1, § 2;   Laws 1993, LB 310, § 1;   Laws 1993, LB 734, § 15;   Laws 1994, LB 1257, § 2;   Laws 1996, LB 900, § 1017;   Laws 1997, LB 250, § 1;   Laws 1997, LB 397, § 1;  Laws 1999, LB 86, § 2;  Laws 2000, LB 968, § 2;  Laws 2004, LB 939, § 1. Cross References  For applicability to school districts and educational service units, see section 13-517.
NE Code § 13-502 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-502 - Purpose of act; applicability.

13-502.  Purpose of act; applicability.(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 of such governing bodies so that intelligent and informed support, opposition, criticism, suggestions, or observations can be made by those affected.(2) The act shall not apply to governing bodies which have a budget of less than five thousand dollars per year.(3) The act shall not apply to proprietary functions of municipalities for which a separate budget has been approved by the city council or village board as provided in the Municipal Proprietary Function Act.(4) The Nebraska Budget Act shall not apply to any governing body for any fiscal year in which the governing body will not have a property tax request or receive state aid as defined in section 13-518.(5) The act shall not apply to any public power district or public power and irrigation district organized pursuant to Chapter 70, article 6, to any rural power district organized pursuant to Chapter 70, article 8, or to any agency created pursuant to sections 18-2426 to 18-2434.Source   Laws 1969, c. 145, § 1, p. 669;   Laws 1971, LB 157, § 1;   R.S.1943, (1983), § 23-921;   Laws 1991, LB 15, § 5;   Laws 1993, LB 734, § 16;  Laws 2000, LB 968, § 3;  Laws 2000, LB 1279, § 1. Cross References  Municipal Proprietary Function Act, see section 18-2801.Annotations A budget of an airport authority adopted without full compliance with the requirements of the Nebraska Budget Act is void and may be set aside. Willms v. Nebraska City Airport Authority, 193 Neb. 567, 228 N.W.2d 276 (1975).
NE Code § 13-505 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-505 - Proposed budget statement; estimated expenditures; unencumbered balances; estimated income.

13-505.  Proposed budget statement; estimated expenditures; unencumbered balances; estimated income.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 taxes, other than taxation of personal and real property shall equal the amount to be received from taxes, and such amount shall be shown on the proposed budget statement pursuant to section 13-504. The amount to be raised from taxation of personal and real property, as determined above, plus the estimated revenue from other sources, including motor vehicle taxes, and the unencumbered balances shall equal the estimated expenditures, plus the necessary required cash reserve, for the ensuing year or biennial period.Source   Laws 1969, c. 145, § 4, p. 671;   R.S.1943, (1983), § 23-924;   Laws 1993, LB 310, § 4;   Laws 1997, LB 271, § 10;  Laws 2002, LB 568, § 2;  Laws 2013, LB111, § 3.
NE Code § 13-507 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-507 - Levy increase; indicate on budget statement.

13-507.  Levy increase; indicate on budget statement.When a levy increase has been authorized by vote of the electors, the adopted budget statement shall indicate the amount of the levy increase.Source   Laws 1969, c. 145, § 6, p. 672;   R.S.1943, (1983), § 23-926.
NE Code § 13-509 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-509 - County assessor; certify taxable value; when; annexation of property; governing body; duties.

13-509.  County assessor; certify taxable value; when; annexation of property; governing body; duties.(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 provided to the governing body or board (a) by mail if requested by the governing body or board, (b) electronically, or (c) by listing such certification on the county assessor’s website.(2) Current taxable value for real property shall mean the value established by the county assessor and equalized by the county board of equalization and the Tax Equalization and Review Commission. Current taxable value for tangible personal property shall mean the net book value reported by the taxpayer and certified by the county assessor.(3) If a political subdivision annexes property since the last time taxable values were certified under subsection (1) of this section, the governing body of such political subdivision shall file and record a certified copy of the annexation ordinance, petition, or resolution in the office of the register of deeds or, if none, the county clerk and the county assessor of the county in which the annexed property is located. The annexation ordinance, petition, or resolution shall include a full legal description of the annexed property. If the register of deeds or county clerk receives and records such ordinance, petition, or resolution prior to July 1 or, for annexations by a city of the metropolitan class, prior to August 1, the valuation of the real and personal property annexed shall be considered in the taxable valuation of the annexing political subdivision for the current year. If the register of deeds or county clerk receives and records such ordinance, petition, or resolution on or after July 1 or, for annexations by a city of the metropolitan class, on or after August 1, the valuation of the real and personal property annexed shall be considered in the taxable valuation of the annexing political subdivision for the following year.Source   Laws 1977, LB 391, § 3;   Laws 1979, LB 187, § 256;   Laws 1984, LB 835, § 1;   R.S.Supp.,1986, § 23-927.01;   Laws 1991, LB 829, § 1;   Laws 1992, LB 1063, § 5;   Laws 1992, Second Spec. Sess., LB 1, § 5;   Laws 1993, LB 734, § 20;   Laws 1994, LB 902, § 12;   Laws 1995, LB 452, § 3;   Laws 1997, LB 271, § 12;   Laws 1997, LB 397, § 2;   Laws 1998, LB 306, § 3;  Laws 1999, LB 194, § 1;  Laws 1999, LB 813, § 1;  Laws 2005, LB 261, § 1;  Laws 2009, LB166, § 2;  Laws 2010, LB1071, § 1;  Laws 2017, LB217, § 2;  Laws 2019, LB524, § 1.
NE Code § 13-509.01 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-509.01 - Cash balance; expenditure authorized; limitation.

13-509.01.  Cash balance; expenditure authorized; limitation.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 expenses of the political subdivision governed by the governing body. Except as provided in section 13-509.02, such expenditures shall not exceed an amount equivalent to the total amount expended under the last budget in the equivalent period of the prior budget year or biennial period. Such expenditures shall be charged against the appropriations for each individual fund or purpose as provided in the budget when adopted.Source   Laws 1993, LB 734, § 21;   Laws 1994, LB 1257, § 4;  Laws 2013, LB111, § 6.
NE Code § 13-509.02 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-509.02 - Cash balance; expenditure limitation; exceeded; when; section, how construed.

13-509.02.  Cash balance; expenditure limitation; exceeded; when; section, how construed.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 responsibilities. The finding and approval of the expenditures in excess of the statutory authorization shall be adopted by the governing body of the political subdivision in open public session of the governing body. Expenditures authorized by this section shall be charged against appropriations for each individual fund or purpose as provided in the budget when adopted, and nothing in this section shall be construed to authorize expenditures by the political subdivision in excess of that authorized by any other statutory provision.Source  Laws 1994, LB 1257, § 1.
NE Code § 13-510 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-510 - Emergency; transfer of funds; violation; penalty.

13-510.  Emergency; transfer of funds; violation; penalty.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 governing body may by a majority vote, unless otherwise provided by state law, transfer money from other funds to such fund. No expenditure during any fiscal year or biennial period shall be made in excess of the amounts indicated in the adopted budget statement, except as authorized in section 13-511, or by state law. Any officer or officers of any governing body who obligates funds contrary to the provisions of this section shall be guilty of a Class V misdemeanor.Source   Laws 1969, c. 145, § 8, p. 673;   Laws 1977, LB 40, § 95;   R.S.1943, (1983), § 23-928;  Laws 2000, LB 1116, § 7. Annotations A determination of "emergency" under the Nebraska Budget Act is a question for a county board and will not be disturbed on appeal unless there has been an abuse of discretion. Meyer v. Colin, 204 Neb. 96, 281 N.W.2d 737 (1979).
NE Code § 13-512 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-512 - Budget statement; taxpayer; contest; basis; procedure.

13-512.  Budget statement; taxpayer; contest; basis; procedure.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 body is situated. Such action shall be based either upon a violation of or a failure to comply with the provisions and requirements of the Nebraska Budget Act by the governing body. In response to such action, the governing body shall be required to show cause why the budget statement should not be ordered set aside, modified, or changed. The action shall be tried to the court without a jury and shall be given priority by the district court over other pending civil litigation, and by the appellate court on appeal, to the extent possible and feasible to expedite a decision. Such action shall be filed within thirty days after the adopted budget statement is required to be filed by the governing body with the levying board. If the district court finds that the governing body has violated or failed to comply with the requirements of the act, the court shall, in whole or in part, set aside, modify, or change the adopted budget statement or tax levy as the justice of the case may require. The district court's decision may be appealed to the Court of Appeals.The remedy provided in this section shall not be exclusive but shall be in addition to any other remedy provided by law.Source   Laws 1969, c. 145, § 10, p. 674;   Laws 1979, LB 187, § 125;   R.S.1943, (1983), § 23-930;   Laws 1991, LB 732, § 18;   Laws 1992, LB 360, § 2. Annotations In an action hereunder, the trial court is without authority to award the plaintiff an attorney's fee. Willms v. Nebraska City Airport Authority, 193 Neb. 567, 228 N.W.2d 276 (1975).
NE Code § 13-513 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-513 - Auditor; request information; late fee; failure to provide information; auditor powers.

13-513.  Auditor; request information; late fee; failure to provide information; auditor powers.(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 governing body is a party under the Interlocal Cooperation Act and the Joint Public Agency Act. Each governing body shall provide such information to the auditor on or before September 30.(2) Information requested pursuant to this section that is not received by the auditor on or before September 30 shall be delinquent. The auditor shall notify the political subdivision by facsimile transmission, email, or first-class mail of such delinquency. Beginning on the day that such notification is sent, the auditor may assess the political subdivision a late fee of twenty dollars per day for each calendar day the requested information remains delinquent. The total late fee assessed to a political subdivision under this section shall not exceed two thousand dollars per delinquency.(3) The auditor shall remit to the State Treasurer for credit to the Auditor of Public Accounts Cash Fund a remedial fee sufficient to reimburse the direct costs of administering and enforcing this section, but such remedial fee shall not exceed one hundred dollars from any late fee received under this section. The auditor shall remit any late fee amount in excess of one hundred dollars received under this section to the State Treasurer to be distributed in accordance with Article VII, section 5, of the Constitution of Nebraska.(4) If a political subdivision fails to provide the information requested under this section on or before September 30, the auditor may, at his or her discretion, audit such political subdivision. The expense of such audit shall be paid by the political subdivision.Source  Laws 2004, LB 939, § 2;  Laws 2013, LB192, § 1;  Laws 2017, LB151, § 3;  Laws 2021, LB644, § 7.   Operative Date: January 1, 2022  Cross References   Interlocal Cooperation Act, see section 13-801.  Joint Public Agency Act, see section 13-2501.
NE Code § 13-516 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-516 - Public power district; public power and irrigation district; rural power district; power project agency; proposed budget; contents; notice; meeting; changes.

13-516.  Public power district; public power and irrigation district; rural power district; power project agency; proposed budget; contents; notice; meeting; changes.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 proposed budget which shall include at a minimum: Revenue from all sources separately stated as to each source and expenditures from the prior two years; estimates of the current year's revenue from all sources separately stated as to each source and expenditures; and a summary which outlines the fiscal policy of the district or agency for the period covered by the budget. Such proposed budget shall be available for inspection by the general public at each district's or agency's principal headquarters at least seven days prior to the meeting of the board of directors at which such budget is to be adopted. The budget shall be in a form approved by the Nebraska Power Review Board.Notice of the place and time of such meeting of the board of directors shall be published at least seven days prior to the date set for such meeting in a newspaper of general circulation within the district or agency. The notice shall include a statement that the proposed budget is available for public inspection and the location where it is available. Any changes to the proposed budget made between the date the proposed budget is made available for public inspection and the date of the board meeting shall be added to the proposed budget at the principal headquarters of the district or agency prior to the board meeting. At such meeting the public shall have an opportunity to testify before the proposed budget is adopted, and a written record shall be kept of such meeting. If the adopted budget reflects a change from that shown in the proposed budget a summary of such changes shall be available for inspection at the principal headquarters of such district or agency.Source  Laws 1993, LB 310, § 12.
NE Code § 13-517 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-517 - School districts and educational service units; Nebraska Budget Act applicable.

13-517.  School districts and educational service units; Nebraska Budget Act applicable.The annual budget of all school districts and educational service units shall be subject to the Nebraska Budget Act.Source   Laws 1967, c. 509, § 1, p. 1711;   Laws 1971, LB 292, § 19;   R.S.1943, (1981), § 79-548;   Laws 1987, LB 127, § 2;   Laws 1992, LB 1063, § 196;   Laws 1992, Second Spec. Sess., LB 1, § 167;   R.S.Supp.,1992, § 79-547.03;   Laws 1993, LB 348, § 42. Cross References  Nebraska Budget Act, see section 13-501.