reglab/housing_qa huggingface dataset:
NE Code § 19-2604 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2604 - Transferred to section 18-2104.

19-2604.  Transferred to section 18-2104.
NE Code § 19-2605 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2605 - Transferred to section 18-2105.

19-2605.  Transferred to section 18-2105.
NE Code § 19-2606 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2606 - Transferred to section 18-2106.

19-2606.  Transferred to section 18-2106.
NE Code § 19-2607 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2607 - Transferred to section 18-2107.

19-2607.  Transferred to section 18-2107.
NE Code § 19-2608 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2608 - Transferred to section 18-2108.

19-2608.  Transferred to section 18-2108.
NE Code § 19-2609 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2609 - Transferred to section 18-2109.

19-2609.  Transferred to section 18-2109.
NE Code § 19-2610 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2610 - Transferred to section 18-2110.

19-2610.  Transferred to section 18-2110.
NE Code § 19-2611 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2611 - Transferred to section 18-2111.

19-2611.  Transferred to section 18-2111.
NE Code § 19-2612 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2612 - Transferred to section 18-2112.

19-2612.  Transferred to section 18-2112.
NE Code § 19-2613 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2613 - Transferred to section 18-2113.

19-2613.  Transferred to section 18-2113.
NE Code § 19-2614 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2614 - Transferred to section 18-2114.

19-2614.  Transferred to section 18-2114.
NE Code § 19-2615 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2615 - Transferred to section 18-2115.

19-2615.  Transferred to section 18-2115.
NE Code § 19-2616 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2616 - Transferred to section 18-2116.

19-2616.  Transferred to section 18-2116.
NE Code § 19-2617 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2617 - Transferred to section 18-2117.

19-2617.  Transferred to section 18-2117.
NE Code § 19-2618 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2618 - Transferred to section 18-2118.

19-2618.  Transferred to section 18-2118.
NE Code § 19-2619 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2619 - Transferred to section 18-2119.

19-2619.  Transferred to section 18-2119.
NE Code § 19-2620 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2620 - Transferred to section 18-2120.

19-2620.  Transferred to section 18-2120.
NE Code § 19-2621 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2621 - Transferred to section 18-2121.

19-2621.  Transferred to section 18-2121.
NE Code § 19-2622 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2622 - Transferred to section 18-2122.

19-2622.  Transferred to section 18-2122.
NE Code § 19-2623 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2623 - Transferred to section 18-2123.

19-2623.  Transferred to section 18-2123.
NE Code § 19-2624 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2624 - Transferred to section 18-2124.

19-2624.  Transferred to section 18-2124.
NE Code § 19-2625 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2625 - Transferred to section 18-2125.

19-2625.  Transferred to section 18-2125.
NE Code § 19-2626 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2626 - Transferred to section 18-2126.

19-2626.  Transferred to section 18-2126.
NE Code § 19-2627 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2627 - Transferred to section 18-2127.

19-2627.  Transferred to section 18-2127.
NE Code § 19-2628 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2628 - Transferred to section 18-2128.

19-2628.  Transferred to section 18-2128.
NE Code § 19-2629 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2629 - Transferred to section 18-2129.

19-2629.  Transferred to section 18-2129.
NE Code § 19-2630 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2630 - Transferred to section 18-2130.

19-2630.  Transferred to section 18-2130.
NE Code § 19-2631 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2631 - Transferred to section 18-2131.

19-2631.  Transferred to section 18-2131.
NE Code § 19-2632 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2632 - Transferred to section 18-2132.

19-2632.  Transferred to section 18-2132.
NE Code § 19-2633 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2633 - Transferred to section 18-2133.

19-2633.  Transferred to section 18-2133.
NE Code § 19-2634 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2634 - Transferred to section 18-2134.

19-2634.  Transferred to section 18-2134.
NE Code § 19-2635 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2635 - Transferred to section 18-2135.

19-2635.  Transferred to section 18-2135.
NE Code § 19-2636 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2636 - Transferred to section 18-2136.

19-2636.  Transferred to section 18-2136.
NE Code § 19-2637 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2637 - Transferred to section 18-2137.

19-2637.  Transferred to section 18-2137.
NE Code § 19-2638 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2638 - Transferred to section 18-2138.

19-2638.  Transferred to section 18-2138.
NE Code § 19-2639 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2639 - Transferred to section 18-2139.

19-2639.  Transferred to section 18-2139.
NE Code § 19-2640 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2640 - Transferred to section 18-2140.

19-2640.  Transferred to section 18-2140.
NE Code § 19-2641 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2641 - Transferred to section 18-2141.

19-2641.  Transferred to section 18-2141.
NE Code § 19-2642 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2642 - Transferred to section 18-2142.

19-2642.  Transferred to section 18-2142.
NE Code § 19-2643 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2643 - Transferred to section 18-2143.

19-2643.  Transferred to section 18-2143.
NE Code § 19-2644 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2644 - Transferred to section 18-2144.

19-2644.  Transferred to section 18-2144.
NE Code § 19-2701 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2701 - Public utilities; service outside city; authorization; limitation on length of contracts.

19-2701.  Public utilities; service outside city; authorization; limitation on length of contracts.A city of the first class or city of the second class may enter into a contract or contracts to sell electric, water, or sewer service to persons beyond the corporate limits of such city when, in the judgment of the mayor and city council of such a city not having a board of public works or of its board of public works in such a city having such board, it is beneficial to such city to do so. No such contract shall run for a period in excess of twenty-five years. Such city is hereby authorized and empowered to enter into contracts for the furnishing of electric service to persons, firms, associations, and corporations beyond the corporate limits of such city.Source   Laws 1909, c. 19, § 1, p. 186;   R.S.1913, §§ 4959, 4960;   C.S.1922, §§ 4128, 4129;   Laws 1929, c. 43, § 2, p. 188;   C.S.1929, §§ 16-657, 16-658;   R.S.1943, § 16-685;   Laws 1947, c. 26, § 4, p. 130;   R.R.S.1943, § 16-685;   Laws 1957, c. 53, § 1, p. 262;  Laws 2019, LB193, § 170.  Annotations  City was given power to contract for the sale of water outside the city limits. Burger v. City of Beatrice, 181 Neb. 213, 147 N.W.2d 784 (1967). The provisions of this section were modified by legislative act creating the Nebraska Power Review Board. City of Auburn v. Eastern Nebraska Public Power Dist., 179 Neb. 439, 138 N.W.2d 629 (1965).
NE Code § 19-2702 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2702 - Transferred to section 70-1605.

19-2702.  Transferred to section 70-1605.
NE Code § 19-2703 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2703 - Transferred to section 70-1602.

19-2703.  Transferred to section 70-1602.
NE Code § 19-2704 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2704 - Transferred to section 70-1606.

19-2704.  Transferred to section 70-1606.
NE Code § 19-2705 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2705 - Transferred to section 70-1607.

19-2705.  Transferred to section 70-1607.
NE Code § 19-2706 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2706 - Transferred to section 70-1608.

19-2706.  Transferred to section 70-1608.
NE Code § 19-2708 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2708 - Transferred to section 70-1609.

19-2708.  Transferred to section 70-1609.
NE Code § 19-2709 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2709 - Transferred to section 70-1610.

19-2709.  Transferred to section 70-1610.
NE Code § 19-2710 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2710 - Transferred to section 70-1611.

19-2710.  Transferred to section 70-1611.
NE Code § 19-2711 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2711 - Transferred to section 70-1612.

19-2711.  Transferred to section 70-1612.
NE Code § 19-2713 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2713 - Transferred to section 70-1613.

19-2713.  Transferred to section 70-1613.
NE Code § 19-2714 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2714 - Transferred to section 70-1614.

19-2714.  Transferred to section 70-1614.
NE Code § 19-2715 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2715 - Transferred to section 70-1615.

19-2715.  Transferred to section 70-1615.
NE Code § 19-2716 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2716 - Transferred to section 70-1603.

19-2716.  Transferred to section 70-1603.
NE Code § 19-2717 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2717 - Transferred to section 70-1604.

19-2717.  Transferred to section 70-1604.
NE Code § 19-2901 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2901 - Act, how cited.

19-2901.  Act, how cited.Sections 19-2901 to 19-2909 shall be known and may be cited as the Nebraska Municipal Auditing Law.Source   Laws 1959, c. 69, § 1, p. 296;  Laws 2019, LB193, § 171.
NE Code § 19-2902 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2902 - Terms, defined.

19-2902.  Terms, defined.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 audit report means the written report of the accountant and all appended statements and schedules relating thereto presenting or recording the findings of an examination or audit of the financial transactions, affairs, or financial condition of a municipality and its proprietary functions for the fiscal year immediately prior to the making of such annual report;(3) Fiscal year means the fiscal year for the particular municipality involved or the fiscal year established in section 18-2804 for a proprietary function if different than the municipal fiscal year;(4) Municipal authority means the city council, the village board of trustees, or any other body or officer having authority to levy taxes, make appropriations, or approve claims for any municipality; and(5) Municipality means any incorporated city of the first class, city of the second class, or village in this state.Source   Laws 1959, c. 69, § 2, p. 296;   Laws 1993, LB 734, § 29;  Laws 2019, LB193, § 172.
NE Code § 19-2903 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2903 - Annual audit; independent accountant; when completed and reported; villages, waiver; public utility or other enterprise; separate audit and account.

19-2903.  Annual audit; independent accountant; when completed and reported; villages, waiver; public utility or other enterprise; separate audit and account.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 transactions and affairs of the municipality for such preceding fiscal year. Such audit shall be made on a cash or accrual method at the discretion of the municipality. Such audit shall be completed and the annual audit report made by such accountant shall be submitted within six months after the close of the fiscal year in any event, unless an extension of time shall be granted by a written resolution adopted by the municipal authorities. A village may request a waiver of the audit requirement subject to the requirements of subdivision (4) of section 84-304. If a municipality other than a village owns or operates any type of public utility or other enterprise which substantially generates its own revenue, that phase of the affairs of such municipality shall be audited separately from the other functions of such municipality and the result shall appear separately in the annual audit report made by the accountant to the municipality and such audit shall be on an accrual basis and shall contain statements and materials which conform to generally accepted accounting principles. Any municipality, other than a village, operating its utilities through a board of public works may provide for an entirely separate audit, on an accrual basis, of such operations and report and by a different accountant than the one making the general audit. A village which is required to conduct an audit under subdivision (4) of section 84-304 and which owns or operates any type of public utility or other enterprise which substantially generates its own revenue shall have that phase of the village's affairs reported separately from the other functions of such village, the result of the audit shall appear separately in the annual audit report made by the accountant to the village, and the audit shall be on a cash or accrual basis at the discretion of the village.Source   Laws 1959, c. 69, § 3, p. 296;   Laws 1971, LB 682, § 1;   Laws 1975, LB 446, § 3;   Laws 1976, LB 776, § 1;   Laws 1977, LB 152, § 1;  Laws 2002, LB 568, § 6.
NE Code § 19-2904 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2904 - Annual audit; contents.

19-2904.  Annual audit; contents.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 with generally accepted accounting principles. The annual audit report shall also include the professional opinion of the accountant with respect to the financial statements, or, if an opinion cannot be expressed, a declaration that the accountant is unable to express such an opinion with an explanation of the reasons why he or she cannot do so.Source   Laws 1959, c. 69, § 4, p. 297;   Laws 1977, LB 152, § 2;  Laws 2019, LB193, § 173.
NE Code § 19-2905 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2905 - Annual audit report; supplemental report; copies; filing; public records; retain for five years.

19-2905.  Annual audit report; supplemental report; copies; filing; public records; retain for five years.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 submitted to the Auditor of Public Accounts shall be accompanied by a supplemental report, if appropriate, by the accountant making the audit identifying any illegal acts or indications of illegal acts discovered as a result of the audit.The annual audit report filed, together with any accompanying comment or explanation, shall become a part of the public records of the clerk of the municipality involved and shall at all times thereafter be open and subject to public inspection. The copies filed with the auditor shall be kept as a part of the public records in that office for at least five years and shall at all times be subject to public inspection.Source   Laws 1959, c. 69, § 5, p. 297;   Laws 1969, c. 93, § 2, p. 459;   Laws 1975, LB 446, § 4;   Laws 1992, LB 1115, § 1;  Laws 2002, LB 568, § 7;  Laws 2019, LB193, § 174.
NE Code § 19-2906 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2906 - Accountant; prohibited disclosures; penalty.

19-2906.  Accountant; prohibited disclosures; penalty.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 conviction thereof, the offender shall be ordered to pay the costs of prosecution. This section shall not apply to an accountant reporting illegal acts or indications of illegal acts found during a municipal audit to an appropriate law enforcement official or governmental oversight body.Source   Laws 1959, c. 69, § 6, p. 297;   Laws 1992, LB 1115, § 2.