reglab/housing_qa huggingface dataset:
NE Code § 77-3009 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3009 - Violations; penalty.

77-3009.  Violations; penalty.(1) Any person who places a mechanical amusement device in operation in the State of Nebraska without the necessary decal being placed conspicuously upon it or without having obtained the necessary license shall be subject to an administrative penalty of seventy-five dollars for each violation.(2) Any mechanical amusement device which does not have the necessary decal conspicuously displayed upon it shall be subject to being sealed by the Tax Commissioner or his or her delegate. If such seal is broken prior to payment of the occupation tax upon such device, the device shall be subject to forfeiture and sale by the Tax Commissioner.(3) Any person violating the Mechanical Amusement Device Tax Act shall be guilty of a Class II misdemeanor. Each day on which any person engages in or conducts the business of operating or distributing the machines or devices subject to the Mechanical Amusement Device Tax Act, without having paid the tax or obtained the required license as provided, shall constitute a separate offense.Source   Laws 1969, c. 635, § 9, p. 2545;   Laws 1977, LB 39, § 245;   Laws 1977, LB 353, § 4;   Laws 1979, LB 4, § 7;   Laws 1997, LB 317, § 6.
NE Code § 77-3010 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3010 - Violations; prosecution; limitation.

77-3010.  Violations; prosecution; limitation.Prosecutions for any violations of the Mechanical Amusement Device Tax Act shall be brought by the Attorney General or county attorney in the county in which the violation occurs. Any prosecution for the violation of any of the provisions of the act shall be instituted within three years after the commission of the offense.Source   Laws 1969, c. 635, § 10, p. 2545;  Laws 2019, LB538, § 8.
NE Code § 77-3011 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3011 - Act, how cited.

77-3011.  Act, how cited.Sections 77-3001 to 77-3011 shall be known and may be cited as the Mechanical Amusement Device Tax Act.Source   Laws 1969, c. 635, § 11, p. 2545;  Laws 2019, LB538, § 9.
NE Code § 77-3101 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3101 - Act, how cited.

77-3101.  Act, how cited.Sections 77-3101 to 77-3106 shall be known and may be cited as the Volunteer Emergency Responders Incentive Act.Source  Laws 2016, LB886, § 1;  Laws 2018, LB760, § 1.
NE Code § 77-3102 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3102 - Terms, defined.

77-3102.  Terms, defined.For purposes of the Volunteer Emergency Responders Incentive Act:(1) Active emergency responder means a person who has been approved by the duly constituted authority in control of a volunteer department as a volunteer member of the department, who is performing services, as both a firefighter and on a rescue squad, in the protection of life, health, or property from fire or other emergency, accident, illness, or calamity in connection with which the services of such volunteer department are required, and whose services and activities during a year of service meet the minimum requirements for qualification as an active member of his or her volunteer department as established by section 77-3103;(2) Active rescue squad member means a person who has been approved by the duly constituted authority in control of a volunteer department as a volunteer member of the department, who is performing services as part of a rescue squad in the protection of life or health from emergency, accident, illness, or calamity in connection with which the services of such volunteer department are required, and whose services and activities during a year of service meet the minimum requirements for qualification as an active member of his or her volunteer department as established by section 77-3103;(3) Active volunteer firefighter means a person who has been approved by the duly constituted authority in control of a volunteer department as a volunteer member of the department, who is performing services as a firefighter in the protection of life or property from fire or other emergency, accident, or calamity in connection with which the services of such volunteer department are required, and whose services and activities during a year of service meet the minimum requirements for qualification as an active member of his or her volunteer department as established by section 77-3103;(4) Standard criteria for qualified active service means the minimum annual service requirements for the qualification of a volunteer member of a volunteer department as an active emergency responder, active rescue squad member, or active volunteer firefighter so as to allow such person a refundable credit to be applied against his or her income tax liability; and(5) Volunteer department means any volunteer fire department, any volunteer first-aid, rescue, ambulance, or emergency squad, or any volunteer fire company, association, or organization serving any county, city, village, or rural or suburban fire protection district by providing fire protection or emergency response services for the purpose of protecting human life, health, or property.Source  Laws 2016, LB886, § 2;  Laws 2018, LB760, § 2.
NE Code § 77-3104 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3104 - Certification administrator; designation; duties; notice to volunteer member; written certification.

77-3104.  Certification administrator; designation; duties; notice to volunteer member; written certification.(1) Each volunteer department serving a county, city, village, or rural or suburban fire protection district shall designate one member of the department to serve as the certification administrator. The designation of such individual as the certification administrator shall be confirmed and approved by the governing body of such county, city, village, or rural or suburban fire protection district. The certification administrator shall keep and maintain records on the activities of all volunteer members and award points for such activities based upon the standard criteria for qualified active service.(2) No later than July 15 of each year, the certification administrator shall provide each volunteer member with notice of the total points he or she has accumulated during the first six months of the current calendar year of service.(3) No later than February 1 of each year, the certification administrator shall provide each volunteer member with a written certification stating the total number of points accumulated by the volunteer member during the immediately preceding calendar year of service and whether the volunteer member has qualified as an active emergency responder, active rescue squad member, or active volunteer firefighter for such year. Such certification may be sent electronically or by mail.Source  Laws 2016, LB886, § 4;  Laws 2018, LB760, § 4;  Laws 2019, LB222, § 1.
NE Code § 77-3105 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3105 - Certification administrator; certified list of volunteer members; duties; income tax credit.

77-3105.  Certification administrator; certified list of volunteer members; duties; income tax credit.(1) The certification administrator of the volunteer department shall file with the Department of Revenue a certified list of those volunteer members who have qualified as active emergency responders, active rescue squad members, or active volunteer firefighters for the immediately preceding calendar year of service no later than February 15. The certification administrator shall also send a copy of such certified list to the governing body of the county, city, village, or rural or suburban fire protection district. Such copy may be sent electronically or by mail.(2) Each volunteer member on the list described in subsection (1) of this section shall receive a refundable credit against the income tax imposed by the Nebraska Revenue Act of 1967 in an amount equal to two hundred fifty dollars beginning with the second taxable year in which such volunteer member is included on such list. The volunteer member shall claim the credit by including a copy of the certification received under subsection (3) of section 77-3104 with the volunteer member's state income tax return.Source  Laws 2016, LB886, § 5;  Laws 2018, LB760, § 5;  Laws 2019, LB222, § 2.  Cross References  Nebraska Revenue Act of 1967, see section 77-2701.
NE Code § 77-3106 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3106 - Laws 2018, LB760, retroactive applicability; certification administrator; duties; county board; duties.

77-3106.  Laws 2018, LB760, retroactive applicability; certification administrator; duties; county board; duties.(1) The changes made in sections 77-3102, 77-3103, 77-3104, and 77-3105 by Laws 2018, LB760, shall apply retroactively to July 21, 2016.(2) For any volunteer member of a volunteer department serving a county, such volunteer member's service and activities during calendar year 2016 and calendar year 2017 shall count towards qualification as an active emergency responder, active rescue squad member, or active volunteer firefighter for each respective year if the following steps are taken:(a) The certification administrator of a volunteer department serving a county shall, no later than twenty days after April 12, 2018, forward to the county board a written report specifying the name of each volunteer member of the volunteer department, the number of points accumulated by each volunteer during calendar year 2016 and calendar year 2017, respectively, and the names of those volunteers who qualified as an active emergency responder, active rescue squad member, or active volunteer firefighter for each respective year; and(b) The county board shall, no later than thirty days after April 12, 2018, (i) approve and certify the list of those volunteers who qualified as an active emergency responder, active rescue squad member, or active volunteer firefighter for calendar year 2016, (ii) approve and certify the list of those volunteers who qualified as an active emergency responder, active rescue squad member, or active volunteer firefighter for calendar year 2017, and (iii) file the two certified lists with the Department of Revenue.(3) If the requirements of subsection (2) of this section are met, each of the two certified lists filed with the Department of Revenue under subdivision (2)(b) of this section shall be treated as if they had been timely filed under subsection (1) of section 77-3105 and shall be used in determining eligibility for the refundable income tax credit provided in subsection (2) of section 77-3105. If a volunteer member of a volunteer department serving a county qualified as an active emergency responder, active rescue squad member, or active volunteer firefighter for both 2016 and 2017, as shown on the certified lists filed with the Department of Revenue under subdivision (2)(b) of this section, such volunteer member shall receive the refundable income tax credit provided in subsection (2) of section 77-3105 for the 2017 tax year.Source Laws 2018, LB760, § 6.
NE Code § 77-3202 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3202 - Authority; beneficiaries.

77-3202.  Authority; beneficiaries.The beneficiaries of the authority shall be the taxing authorities which held or owned tax bills against the respective parcels of real estate sold to the authority at the sheriff's foreclosure sale included in the judgment of the court, and their respective interests in each parcel of real estate shall be to the extent and in the proportion and according to the priorities determined by the court on the basis of the principal amount of the judgment against each such parcel of real estate.Source  Laws 1973, LB 73, § 2.
NE Code § 77-3203 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3203 - Land Reutilization Commission; created; members; appointment; serve without compensation.

77-3203.  Land Reutilization Commission; created; members; appointment; serve without compensation.(1) In each county which creates an authority pursuant to subsection (1) of section 77-3201, there is hereby created a Land Reutilization Commission which shall be composed of at least three members, one of whom shall be appointed by the governing body of the most populous city within the county, one of whom shall be appointed by the board of county commissioners, and one of whom shall be appointed by the board of education of the school district serving the most populous city of the county. At the request of the governing body of a city of the first or second class within the county, which is not the most populous city in the county, or the board of education of a school district located predominately within the county, which is not serving the most populous city of the county, the county board shall authorize the appointment of additional members to the Land Reutilization Commission, not to exceed a maximum total of seven members of the commission. The additional members of the commission shall be appointed by the governing body of the respective city or cities of the first or second class or by the board of education of the respective school district or districts. If necessary to establish an odd number of commission members, the county board may appoint a member from a municipality or school district within the county which is not represented on the commission. The members shall serve at the pleasure of the respective appointing authority and may be employees of the appointing authority. No member shall receive compensation for serving on the commission.(2) Any vacancy in the office of commissioner shall be filled by the same appointing authority which made the original appointment.(3) In a city of the metropolitan class which determines to create an authority pursuant to subsection (3) of section 77-3201, the city by ordinance may create a Land Reutilization Commission which shall be composed of a minimum of three members of the planning department of the city of the metropolitan class, appointed by its director. The members shall serve at the pleasure of the director. No member shall receive compensation for serving on the commission.Source   Laws 1973, LB 73, § 3;   Laws 1990, LB 831, § 1;   Laws 1997, LB 489, § 2;  Laws 2009, LB360, § 2.
NE Code § 77-3204 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3204 - Reutilization commission; meeting; officers; bond; oath.

77-3204.  Reutilization commission; meeting; officers; bond; oath.(1) The members of a Land Reutilization Commission shall meet immediately after being appointed and qualified and shall select a chairperson, a vice-chairperson, and a secretary.(2) Each commissioner shall furnish a surety bond in a penal sum of not less than fifteen thousand dollars, the premium of such bond to be paid by the authority from which the commissioner was appointed or which he or she represents. The bond shall be issued by a surety company licensed to do business in the State of Nebraska, shall be conditioned to guarantee the faithful performance of all duties under the Land Reutilization Act, and shall be written to cover all the commissioners.(3) Before entering upon the duties of his or her office, each commissioner shall take and subscribe to the following oath:  State of Nebraska)    ) ss.   County of .........)   I, .........................., do solemnly swear that I will support the Constitution of the United States, and the Constitution of the State of Nebraska, that I will faithfully and impartially discharge my duties as a member of the Land Reutilization Authority of the County of .............. or City of ................, that I will, according to my best knowledge and judgment, administer tax-delinquent lands held by me in trust according to the laws of this state and for the benefit of the public bodies and the tax bill owners which I represent, so help me God..............................Subscribed and sworn to this ...... day of ............ 20....My commission expires: ........................ .............................. Notary PublicSource   Laws 1973, LB 73, § 4;   Laws 1997, LB 489, § 3;  Laws 2004, LB 813, § 34;  Laws 2009, LB360, § 3.
NE Code § 77-3205 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3205 - Authority; seal; adopt; conveyances; requirements.

77-3205.  Authority; seal; adopt; conveyances; requirements.(1) The authority shall be a continuing body and shall have and adopt an official seal which shall bear on its face the words Land Reutilization Authority of the County of ................... or City of ...................., and shall have the power to issue deeds in its name, which deeds shall be signed by the chairperson or vice-chairperson and attested by the secretary, and shall have the general power to administer its business as any other corporate body. A land reutilization authority of a city of the metropolitan class shall issue deeds in the name of such city and such city, through its employees designated as the commission members, shall have general powers to administer the authority's business.(2) The authority may convey title to any real estate sold or conveyed by it by general or special warranty deed, and may convey an absolute title in fee simple, without in any case procuring any consent, conveyance, or other instrument from the beneficiaries for which it acts. Each such deed shall recite whether the selling price represents a consideration equal to or in excess of two-thirds of the appraised value of such real estate so sold or conveyed. If such selling price represents a consideration of less than two-thirds of the appraised value of such real estate, the approval of such selling price shall be by unanimous action of the authority and evidenced by a copy of such action duly certified to by its secretary and attached to and made a part of such deed. In the event that unanimous action of the authority is not obtained, then the commissioners shall first procure the consent to such selling price of not less than a majority of the appointing authorities, which consent shall be evidenced by a copy of the action of each such appointing authority duly certified to by its clerk or secretary and attached to and made a part of such deed. In the case of a land reutilization authority for a city of the metropolitan class, the commissioners shall procure the planning director's consent.Source   Laws 1973, LB 73, § 5;   Laws 1980, LB 862, § 2;   Laws 1997, LB 489, § 4;  Laws 2009, LB360, § 4.
NE Code § 77-3206.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3206.01 - Authority; sale of real property; notification to adjacent real property owner required.

77-3206.01.  Authority; sale of real property; notification to adjacent real property owner required.No authority created pursuant to section 77-3201 shall offer for sale any parcel of real property without notifying, in writing, each owner of adjacent real property, on record, that the authority intends to offer such parcel for sale. The notice shall include the legal description of such parcel and shall be mailed at least forty-five days before the parcel is offered for sale.Source Laws 2008, LB710, § 1.
NE Code § 77-3206.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3206.02 - Authority; transfer to land bank authorized.

77-3206.02.  Authority; transfer to land bank authorized.Notwithstanding any provision of the Land Reutilization Act to the contrary, a land reutilization authority may transfer property held by such authority to a land bank created under the Nebraska Municipal Land Bank Act upon such terms and conditions as may be agreed upon between the authority and the land bank.Source Laws 2013, LB97, § 29.Cross References  Nebraska Municipal Land Bank Act, see section 19-5201.
NE Code § 77-3207 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3207 - Authority; employees; disbursements; fiscal year; audit; warrants.

77-3207.  Authority; employees; disbursements; fiscal year; audit; warrants.(1) The commissioners may appoint a director and such other employees as are deemed necessary to carry out the responsibilities and duties imposed by the Land Reutilization Act and may incur such other reasonable and proper costs and expenses related thereto. A land reutilization authority of a city of the metropolitan class shall utilize only city employees for such responsibilities and duties. If such costs and expenses exceed the amount of funds available to the authority under the act, the authority shall obtain approval for such additional or supplemental needs. Such appropriations shall be considered advances to the authority subject to repayment from funds accumulated by the authority under the act.The county treasurer's office, or city treasurer's office in the case of an authority created pursuant to subsection (3) of section 77-3201, shall handle all such appropriated expense funds and disburse the same under the provisions for handling other expenditures.The authority shall deposit all funds received under the act with the county treasurer of the county, or the city treasurer in the case of an authority created pursuant to subsection (3) of section 77-3201, and make disbursements therefrom upon receipt of vouchers duly authorized by the authority under the act and in accordance with standard procedures adopted by and approved by the county treasurer, or the city treasurer in the case of an authority created pursuant to subsection (3) of section 77-3201.(2) The fiscal year of the authority shall commence on January 1 of each year. The authority shall audit all claims for the expenditure of money and the chairperson or vice-chairperson thereof shall draw warrants therefor from time to time, or the city treasurer in the case of an authority created pursuant to subsection (3) of section 77-3201.Source   Laws 1973, LB 73, § 7;  Laws 2008, LB710, § 3;  Laws 2009, LB360, § 5.
NE Code § 77-3208 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3208 - Authority; perpetual inventory.

77-3208.  Authority; perpetual inventory.Such authority shall set up and maintain a perpetual inventory on each tract of its real estate, except that individual tracts may be consolidated and grouped or regrouped for economy or convenience.Source  Laws 1973, LB 73, § 8.