NE Code § 35-508 (2021)
2021 Nebraska Revised Statutes|Chapter 35 - Fire Companies and Firefighters|35-508 - District; directors; powers.

35-508.  District; directors; powers.The board of directors shall have the following general powers:(1) To determine a general fire protection and rescue program for the district;(2) To make an annual estimate of the probable expense for carrying out such program;(3) To annually certify such estimate to the county clerk in the manner provided by section 35-509;(4) To manage and conduct the business affairs of the district;(5) To make and execute contracts in the name of and on behalf of the district;(6) To buy real estate when needed for the district and to sell real estate of the district when the district has no further use for it;(7) To purchase or lease such firefighting and rescue equipment, supplies, and other real or personal property as necessary and proper to carry out the general fire protection and rescue program of the district;(8) To incur indebtedness on behalf of the district;(9) To authorize the issuance of evidences of the indebtedness permitted under subdivision (8) of this section and to pledge any real or personal property owned or acquired by the district as security for the same;(10) To organize, establish, equip, maintain, and supervise a paid, volunteer, or combination paid and volunteer fire department or company to serve the district and to establish a service award benefit program pursuant to the Volunteer Emergency Responders Recruitment and Retention Act;(11) To employ and compensate such personnel as necessary to carry out the general fire protection and rescue program of the district;(12) To authorize the execution of a contract with the Game and Parks Commission or a public power district for fire protection of property of the commission or public power district located in or adjacent to the rural or suburban fire protection district;(13)(a) If the rural or suburban fire protection district has levy authority pursuant to subsection (10) of section 77-3442, to levy a tax not to exceed ten and one-half cents on each one hundred dollars in any one year upon the taxable value of all taxable property within such district for the purpose of establishing a sinking fund, which shall be in addition to the amount of tax which may be annually levied to defray the general and incidental expenses of such district. The sinking fund shall be for the construction, purchase, improvement, extension, original equipment, or repair, not including maintenance, of district buildings to house equipment or personal belongings of a fire department, for the purchase of firefighting and rescue equipment or apparatus, for the acquisition of any land incidental to such purposes, or for payment of principal and interest on any evidence of indebtedness issued pursuant to subdivisions (8) and (9) of this section. The levy authorized in this subdivision shall be subject to subsection (10) of section 77-3442; and(b) If the rural or suburban fire protection district does not have levy authority pursuant to subsection (10) of section 77-3442, to levy a tax not to exceed ten and one-half cents on each one hundred dollars in any one year upon the taxable value of all taxable property within such district, subject to section 77-3443, for the purpose of establishing a sinking fund, which shall be in addition to the amount of tax which may be annually levied to defray the general and incidental expenses of such district. The sinking fund shall be for the construction, purchase, improvement, extension, original equipment, or repair, not including maintenance, of district buildings to house equipment or personal belongings of a fire department, for the purchase of firefighting and rescue equipment or apparatus, for the acquisition of any land incidental to such purposes, or for payment of principal and interest on any evidence of indebtedness issued pursuant to subdivisions (8) and (9) of this section. For purposes of section 77-3443, the county board of the county in which the greatest portion of the valuation of the district is located shall approve the levy;(14) To adopt and enforce fire codes and establish penalties at annual meetings, except that the code must be available prior to annual meetings and notice shall so provide; and(15) Generally to perform all acts necessary to fully carry out the purposes of sections 35-501 to 35-517.Source   Laws 1949, c. 98, § 8, p. 265;   Laws 1953, c. 120, § 1, p. 378;   Laws 1967, c. 209, § 1, p. 568;   Laws 1967, c. 210, § 1, p. 570;   Laws 1971, LB 583, § 2;   Laws 1971, LB 691, § 1;   Laws 1972, LB 849, § 2;   Laws 1975, LB 375, § 1;   Laws 1979, LB 187, § 149;   Laws 1985, LB 308, 1;   Laws 1986, LB 831, § 1;   Laws 1990, LB 918, § 2;   Laws 1992, LB 719A, § 130;   Laws 1996, LB 1114, § 54;   Laws 1998, LB 1120, § 11;  Laws 1999, LB 849, § 31;  Laws 2015, LB325, § 3.  Cross References  Volunteer Emergency Responders Recruitment and Retention Act, see section 35-1301.Annotations Pursuant to subsection (11) of this section, contributions made to individuals who are not on a payroll cannot be considered related payroll expenses. Southeast Rur. Vol. Fire Dept. v. Neb. Dept. of Rev., 251 Neb. 852, 560 N.W.2d 436 (1997).