reglab/housing_qa huggingface dataset:
NE Code § 12-1401 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-1401 - Statewide Cemetery Registry; established and maintained.

12-1401.  Statewide Cemetery Registry; established and maintained.(1) The Nebraska State Historical Society shall establish and maintain the Statewide Cemetery Registry. The registry shall be located in the office of the Nebraska State Historical Society and shall be made available to the public. The purpose of the registry is to provide a central data bank of accurate and current information regarding the location of cemeteries, burial grounds, mausoleums, and columbaria in the state.(2)(a) Each city, village, township, county, church, fraternal and benevolent society, cemetery district, cemetery association, mausoleum association, and any other person owning, operating, or maintaining a cemetery, pioneer cemetery, abandoned or neglected cemetery, mausoleum, or columbarium shall register with the Statewide Cemetery Registry.(b) Except as provided in subdivision (c) of this subsection, the registration shall include the following:(i) The location or address of the cemetery, mausoleum, or columbarium;(ii) A plat of the cemetery, mausoleum, or columbarium grounds, including any lots, graves, niches, or crypts, if available;(iii) The name and address of the person or persons representing the entity owning, operating, or maintaining the cemetery, mausoleum, or columbarium;(iv) The inception date of the cemetery, mausoleum, or columbarium, if available; and(v) If the cemetery, mausoleum, or columbarium is abandoned, the abandonment date, if available.(c) The information required in subdivision (b) of this subsection regarding the operation and maintenance of a cemetery, mausoleum, or columbarium prior to January 1, 2006, shall be required only if such information is reasonably available to the registering entity.(d) The entity owning, operating, or maintaining the cemetery, mausoleum, or columbarium may include information regarding the history of the operation of the cemetery, mausoleum, or columbarium.(3) The entity owning, operating, or maintaining a registered cemetery, mausoleum, or columbarium shall update its entry in the registry every ten years following the initial registration by the entity.Source  Laws 2005, LB 211, § 11;  Laws 2008, LB995, § 10.
NE Code § 13-101 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-101 - Transferred to section 43-1401.

13-101.  Transferred to section 43-1401.
NE Code § 13-102 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-102 - Transferred to section 43-1402.

13-102.  Transferred to section 43-1402.
NE Code § 13-103 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-103 - Transferred to section 43-1403.

13-103.  Transferred to section 43-1403.
NE Code § 13-104 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-104 - Transferred to section 43-1404.

13-104.  Transferred to section 43-1404.
NE Code § 13-105 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-105 - Transferred to section 43-1405.

13-105.  Transferred to section 43-1405.
NE Code § 13-106 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-106 - Transferred to section 43-1406.

13-106.  Transferred to section 43-1406.
NE Code § 13-107 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-107 - Transferred to section 43-1407.

13-107.  Transferred to section 43-1407.
NE Code § 13-108 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-108 - Transferred to section 43-1408.

13-108.  Transferred to section 43-1408.
NE Code § 13-109 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-109 - Transferred to section 43-1409.

13-109.  Transferred to section 43-1409.
NE Code § 13-110 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-110 - Transferred to section 43-1410.

13-110.  Transferred to section 43-1410.
NE Code § 13-111 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-111 - Transferred to section 43-1411.

13-111.  Transferred to section 43-1411.
NE Code § 13-112 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-112 - Transferred to section 43-1412.

13-112.  Transferred to section 43-1412.
NE Code § 13-115 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-115 - Transferred to section 43-1413.

13-115.  Transferred to section 43-1413.
NE Code § 13-201 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-201 - Act, how cited.

13-201.  Act, how cited.Sections 13-201 to 13-208 shall be known and may be cited as the Community Development Assistance Act.Source  Laws 1984, LB 372, § 1.
NE Code § 13-202 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-202 - Legislative findings.

13-202.  Legislative findings.The Legislature hereby finds that areas of chronic economic distress in the State of Nebraska are a detriment to the economic well-being, health, and safety of the citizens of Nebraska. The Legislature further contends that current governmental solutions have not been able to completely resolve certain problems such as overcrowding, unemployment, and poor health and sanitary conditions in a community which lead to further deterioration. Such problems cannot be remedied by the government alone, but can be alleviated through a partnership between the government and private enterprise. It is therefor declared to be public policy in this state to encourage contributions by business firms and individuals that offer and provide community and neighborhood assistance and community services.Source   Laws 1984, LB 372, § 2;  Laws 2005, LB 334, § 1.
NE Code § 13-203 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-203 - Terms, defined.

13-203.  Terms, defined.For purposes of the Community Development Assistance Act, unless the context otherwise requires:(1) Business firm shall mean any business entity, including a corporation, a fiduciary, a sole proprietorship, a partnership, a limited liability company, a corporation having an election in effect under Chapter 1, subchapter S of the Internal Revenue Code, as defined in section 49-801.01, subject to the state income tax imposed by section 77-2715 or 77-2734.02, an insurance company paying premium or related retaliatory taxes in this state pursuant to section 44-150 or 77-908, or a financial institution paying the tax imposed pursuant to sections 77-3801 to 77-3807;(2) Community services shall mean any type of the following in a community development area: (a) Employment training; (b) human services; (c) medical services; (d) physical facility and neighborhood development services; (e) recreational services or activities; (f) educational services; or (g) crime prevention activities, including, but not limited to, (i) the instruction of any individual in the community development area that enables him or her to acquire vocational skills, (ii) counseling and advice, (iii) emergency services, (iv) community, youth, day care, and senior citizen centers, (v) in-home services, (vi) home improvement services and programs, and (vii) any legal enterprise which aids in the prevention or reduction of crime;(3) Department shall mean the Department of Economic Development;(4) Director shall mean the Director of Economic Development;(5) Community development area shall mean any village, city, county, unincorporated area of a county, or census tract which has been designated by the department as an area of chronic economic distress;(6) Community assistance shall mean furnishing financial assistance, labor, material, or technical advice to aid in the physical improvement of any part or all of a community development area;(7) Community betterment organization shall mean (a) any organization performing community services or offering community assistance in a community development area and to which contributions are tax deductible under the provisions of the Internal Revenue Service of the United States Department of the Treasury and (b) a county, city, or village performing community services or offering community assistance in a community development area; and(8) Area of chronic economic distress shall mean an area of the state which meets any of the following conditions:(a) An unemployment rate which exceeds the statewide average unemployment rate;(b) A per capita income below the statewide average per capita income; or(c) A population loss between the two most recent federal decennial censuses.Source   Laws 1984, LB 372, § 3;   Laws 1985, LB 344, § 1;   Laws 1986, LB 1114, § 1;   Laws 1987, LB 302, § 1;   Laws 1990, LB 1241, § 1;   Laws 1991, LB 284, § 1;   Laws 1993, LB 121, § 128;   Laws 1995, LB 574, § 15;  Laws 2001, LB 300, § 2;  Laws 2006, LB 1003, § 1.
NE Code § 13-204 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-204 - Community betterment organization; program; tax credit status.

13-204.  Community betterment organization; program; tax credit status.Any community betterment organization which provides community assistance or community services in a community development area may apply any time during the fiscal year to the department to have one or more programs certified for tax credit status as provided in sections 13-205 to 13-208. The proposal shall set forth the program to be conducted, the community development area, the estimated amount to be required for completion of the program or the annual estimated amount required for an ongoing program, the plans for implementing the program, and the amount of contributions committed or anticipated for such activities or services.Source   Laws 1984, LB 372, § 4;   Laws 1991, LB 284, § 2;  Laws 2005, LB 334, § 2.
NE Code § 13-205 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-205 - Program proposal; local government subdivision; department; review.

13-205.  Program proposal; local government subdivision; department; review.If the subdivision of local government has adopted a community development plan for an area which includes the area in which the community betterment organization is providing community assistance or community services, the organization shall submit a copy of the program proposal to the chief executive officer of such subdivision. If the program proposal is consistent with the adopted community development plan, the chief executive officer shall so certify to the department for the department's approval or disapproval. If the program proposal is not consistent with the adopted community development plan of the local subdivision, the chief executive officer shall so indicate and the proposal shall not be approved by the department. If the proposed activities are consistent with the adopted community development plan, but for other reasons they are not viewed as appropriate by the local subdivision, the chief executive officer shall so indicate and the department shall review the program proposal and approve or disapprove it. The local subdivision shall review the proposal within forty-five days from the date of receipt for review. If the subdivision does not issue its finding concerning the proposal within forty-five days after receipt, the proposal shall be deemed approved. The department shall approve or disapprove a program proposal submitted pursuant to section 13-204 within forty-five days of receipt by the department.Source   Laws 1984, LB 372, § 5;   Laws 1991, LB 284, § 3.
NE Code § 13-206 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-206 - Director; adopt rules and regulations; tax credits.

13-206.  Director; adopt rules and regulations; tax credits.(1) The director shall adopt and promulgate rules and regulations for the approval or disapproval of the program proposals submitted pursuant to section 13-205 taking into account the economic need level and the geographic distribution of the population of the community development area. The director shall also adopt and promulgate rules and regulations concerning the amount of the tax credit for which a program shall be certified. The tax credits shall be available for contributions to a certified program which may qualify as a charitable contribution deduction on the federal income tax return filed by the business firm or individual making such contribution. The decision of the department to approve or disapprove all or any portion of a proposal shall be in writing. If the proposal is approved, the maximum tax credit allowance for the certified program shall be stated along with the approval. The maximum tax credit allowance approved by the department shall be final for the fiscal year in which the program is certified. A copy of all decisions shall be transmitted to the Tax Commissioner. A copy of all credits allowed to business firms under sections 44-150 and 77-908 shall be transmitted to the Director of Insurance.(2) For all business firms and individuals eligible for the credit allowed by section 13-207, except for insurance companies paying premium and related retaliatory taxes in this state pursuant to section 44-150 or 77-908, the Tax Commissioner shall provide for the manner in which the credit allowed by section 13-207 shall be taken and the forms on which such credit shall be allowed. The Tax Commissioner shall adopt and promulgate rules and regulations for the method of providing tax credits. The Director of Insurance shall provide for the manner in which the credit allowed by section 13-207 to insurance companies paying premium and related retaliatory taxes in this state pursuant to sections 44-150 and 77-908 shall be taken and the forms on which such credit shall be allowed. The Director of Insurance may adopt and promulgate rules and regulations for the method of providing the tax credit. The Tax Commissioner shall allow against any income tax due from the insurance companies paying premium and related retaliatory taxes in this state pursuant to section 44-150 or 77-908 a credit for the credit provided by section 13-207 and allowed by the Director of Insurance.Source   Laws 1984, LB 372, § 6;   Laws 1986, LB 1114, § 2;   Laws 1987, LB 302, § 2;   Laws 1990, LB 1241, § 2;  Laws 2001, LB 300, § 3;  Laws 2005, LB 334, § 3;  Laws 2008, LB855, § 1.
NE Code § 13-207 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-207 - Business firm or individual; receive tax credit; maximum amount; when.

13-207.  Business firm or individual; receive tax credit; maximum amount; when.(1) Any business firm or individual which plans to or which has contributed to a certified program of a community betterment organization may apply to the department for authorization for a tax credit for the contribution to the certified program in an amount up to but not exceeding the maximum tax credit allowed by the department. The maximum tax credit allowed by the department for each approved business firm or individual shall be in an amount which does not exceed forty percent of the total amount contributed by the business firm or individual during its taxable year to any programs certified pursuant to section 13-205. The director shall send a copy of the approved application which includes the amount of the tax credit to be allowed and a certification by the department that the contribution has been paid as proposed by the business firm or individual to the Tax Commissioner who shall grant a tax credit against any tax due under sections 77-2715, 77-2734.02, and 77-3801 to 77-3807 and to the Director of Insurance who shall grant a tax credit against any premium and related retaliatory taxes due under sections 44-150 and 77-908.(2) No tax credit shall be granted to any business firm or individual in this state pursuant to the Community Development Assistance Act for activities that are a part of its normal course of business. Any tax credit balance may be carried over and applied against the business firm's or individual's tax liability for the next five years immediately succeeding the tax year in which the credit was first allowed.Source   Laws 1984, LB 372, § 7;   Laws 1985, LB 344, § 2;   Laws 1986, LB 1114, § 3;   Laws 1987, LB 302, § 3;   Laws 1990, LB 1241, § 3;  Laws 2001, LB 300, § 4;  Laws 2005, LB 334, § 4.
NE Code § 13-208 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-208 - Tax credits; limit.

13-208.  Tax credits; limit.The total amount of tax credit granted for programs approved and certified under the Community Development Assistance Act by the department for any fiscal year shall not exceed three hundred fifty thousand dollars, except that for fiscal year 2016-17, the total amount of tax credit granted under this section shall be reduced by seventy-five thousand dollars.Source   Laws 1984, LB 372, § 8;  Laws 2005, LB 334, § 5;  Laws 2011, LB345, § 9;  Laws 2014, LB1114, § 1;  Laws 2016, LB1083, § 7.
NE Code § 13-301 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-301 - Counties containing city of first class; comprehensive development plan; encouraged to prepare; enforcement.

13-301.  Counties containing city of first class; comprehensive development plan; encouraged to prepare; enforcement.Since counties containing larger municipalities are typically experiencing population and economic growth which promotes increased urban and rural land-use conflicts, the county government of a county that contains some or all portions of a city of the first class is strongly encouraged to prepare a comprehensive development plan that meets the requirements of section 23-114.02, adopt zoning and subdivision regulations covering all portions of its regulatory jurisdiction, and begin an organized and staffed program to enforce such zoning and subdivision regulations.Source   Laws 1975, LB 317, § 2;   Laws 1978, LB 186, § 13;   Laws 1979, LB 412, § 22;   R.S.1943, (1981), § 84-152;   Laws 1985, LB 421, § 3.
NE Code § 13-302 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-302 - County and city of metropolitan or primary class; assistance to enforce zoning and subdivision regulations; assess cost.

13-302.  County and city of metropolitan or primary class; assistance to enforce zoning and subdivision regulations; assess cost.Effective July 1, 1976, a county government, city of the metropolitan class, or city of the primary class that is enforcing zoning and subdivision regulations shall, upon request, provide either directly or through an intergovernmental program all the necessary services and staff to assist villages and cities of the second class that are located wholly or partially within the county with the enforcement of their individual zoning and subdivision regulations, and such assistance may, at the option of the county, city of the metropolitan class, or city of the primary class, also be rendered to cities of the first class upon request. The county or municipality may assess the full costs of such assistance to a municipality served. The county or municipality providing the service may require a one-year notice before beginning or terminating such services.Source   Laws 1975, LB 317, § 3;   Laws 1979, LB 412, § 23;   R.S.1943, (1981), § 84-153;   Laws 1985, LB 421, § 4.
NE Code § 13-303 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-303 - Counties, cities, and villages; contract; agreement; hearing; notice; cost; levy; fee.

13-303.  Counties, cities, and villages; contract; agreement; hearing; notice; cost; levy; fee.The county boards of counties and the governing bodies of cities and villages may establish an emergency medical service, including the provision of scheduled and unscheduled ambulance service, as a governmental service either within or without the county or municipality, as the case may be. The county board or governing body may contract with any city, person, firm, or corporation licensed as an emergency medical service for emergency medical care by emergency care providers. Each may enter into an agreement with the other under the Interlocal Cooperation Act or Joint Public Agency Act for the purpose of establishing an emergency medical service or may provide a separate service for itself. Public funds may be expended therefor, and a reasonable service fee may be charged to the user. Before any such service is established under the authority of this section, the county board or the governing bodies of cities and villages shall hold a public hearing after giving at least ten days' notice thereof, which notice shall include a brief summary of the general plan for establishing such service, including an estimate of the initial cost and the possible continuing cost of operating such service. If the board or governing body after such hearing determines that an emergency medical service for emergency medical care by emergency care providers is needed, it may proceed as authorized in this section. The authority granted in this section shall be cumulative and supplementary to any existing powers heretofore granted. Any county board of counties and the governing bodies of cities and villages may pay their cost for such service out of available general funds or may levy a tax for the purpose of providing the service, which levy shall be in addition to all other taxes and shall be in addition to restrictions on the levy of taxes provided by statute, except that when a rural or suburban fire protection district provides the service, the county shall pay the cost for the county service by levying a tax on that property not in the rural or suburban fire protection district providing the service. The levy shall be subject to subsection (10) of section 77-3442 or section 77-3443, as applicable.Source   Laws 1967, c. 111, § 1, p. 359;   Laws 1973, LB 239, § 1;   Laws 1978, LB 560, § 2;   R.S.1943, (1983), § 23-378;   Laws 1996, LB 1114, § 25;   Laws 1997, LB 138, § 31;  Laws 1999, LB 87, § 51;  Laws 2001, LB 808, § 1;  Laws 2015, LB325, § 1;  Laws 2020, LB1002, § 1.  Cross References   Interlocal Cooperation Act, see section 13-801.  Joint Public Agency Act, see section 13-2501.