reglab/housing_qa huggingface dataset:
NE Code § 13-304 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-304 - Recreational facilities; authorization; tax levy.

13-304.  Recreational facilities; authorization; tax levy.Any city, village, school district, township, or county shall have the power to join with any other political or governmental subdivision, with any agency or public corporation, whether federal, state, or local, or with any number or combinations thereof by contract or otherwise in the joint ownership, operation, or performance of any property, facility, power, or function or in agreements containing the provisions that one or more thereof operate or perform for the other or others, this power as set forth in this section to be only for the express purpose of acquiring, holding, improving, and operating any park, playground, swimming pool, recreation center, or other recreational use or facility. Each such political or governmental subdivision shall also individually have power to acquire, hold, improve, and operate any park, playground, swimming pool, recreation center, or other recreational use or facility. For the exercise of the powers set forth in this section, each such political or governmental subdivision shall have the power to levy a tax, to be known as a park and recreation tax, upon all the taxable property in its jurisdiction. This levy may be accumulated as a sinking fund from fiscal year to fiscal year to provide funds for the purpose of acquisition, holding, improvement, and operation of any park, playground, swimming pool, recreation center, or other recreational use or facility.Source   Laws 1963, c. 481, § 1, p. 1549;   Laws 1969, c. 86, § 8, p. 434;   R.S.1943, (1983), § 23-820;   Laws 1992, LB 719A, § 29. Annotations City may join with airport authority in acquisition of property for a park. Bowley v. City of Omaha, 181 Neb. 515, 149 N.W.2d 417 (1967).
NE Code § 13-305 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-305 - Cities, villages, school districts, and counties; joint facilities; powers.

13-305.  Cities, villages, school districts, and counties; joint facilities; powers.For the specific purposes set forth in section 13-304, any city, village, school district or county shall have the power to receive (1) any grant or devise of real estate, (2) any grant or gift or bequest of money or other personal property, and (3) any other donation in trust or otherwise.Source   Laws 1963, c. 481, § 2, p. 1550;   R.S.1943, (1983), § 23-821. Annotations City may acquire real estate for park purposes by gift. Bowley v. City of Omaha, 181 Neb. 515, 149 N.W.2d 417 (1967).
NE Code § 13-306 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-306 - Joint facilities; employees; park board; appointment; bonds; election; issuance.

13-306.  Joint facilities; employees; park board; appointment; bonds; election; issuance.To carry out the purposes set forth in section 13-304, the county board of any county is authorized to hire such employees as it deems necessary, and to appoint a park and recreation board of not less than three members to serve without compensation and to issue bonds for such purposes; Provided, that no such bonds shall be issued until the question of issuing the same shall have been submitted to the electors of the county at a general election therein, or at a special election called for such purposes, and a majority of electors voting at such election shall have voted in favor of issuing the bonds. Notice of such election shall be given by publication once each week for three successive weeks prior thereto in a legal newspaper published in or of general circulation in such county. Such bonds shall be payable in not less than five nor more than twenty years from the date of issuance thereof, and shall bear interest not exceeding the rate of six percent per annum, payable annually, with interest coupons attached to the bonds.Whenever five percent of the registered voters voting in the county at the last general election and residing in such county shall file a petition in the office of the county clerk of such county requesting the county board of such county to submit the question of issuing bonds to the electors at the next general election or at a special election; or to submit to such electors the question of levying a park and recreation tax, as authorized by section 13-304, or both such questions, the county clerk shall determine and certify whether such petition has been signed by at least five percent of the registered voters voting in the county in the last general election, and who appear to reside in such county. He shall then present such petition to the county board at its next regular meeting. The county board shall thereupon cause such question of the issuance of bonds or levying such tax or both such questions, according to such petition, to be submitted to the electors of such county at the next general election, or special election called for such purpose if requested in such petition.Source   Laws 1969, c. 86, § 9, p. 435;   Laws 1971, LB 557, § 1;   R.S.1943, (1983), § 23-822.
NE Code § 13-307 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-307 - Joint facilities; bonds; authority of county board; eminent domain; powers.

13-307.  Joint facilities; bonds; authority of county board; eminent domain; powers.If a majority of the electors voting thereon vote in favor of such question or questions submitted, such county board shall proceed accordingly.To acquire property for the purposes set forth in section 13-304, each county shall have the power of eminent domain which shall be exercised by the county board of each county in the manner provided in sections 76-704 to 76-724.Source   Laws 1971, LB 557, § 2;   R.S.1943, (1983), § 23-823.
NE Code § 13-308 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-308 - Municipal corporations; powers.

13-308.  Municipal corporations; powers.Any municipal corporation may contract with any person and provide funds for home-delivered meals for the elderly and senior volunteer programs.Source   Laws 1975, LB 307, § 1;   R.S.1943, (1983), § 18-1730;  Laws 2017, LB417, § 1.
NE Code § 13-309 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-309 - Municipal corporation, defined.

13-309.  Municipal corporation, defined.For purposes of sections 13-308 and 13-309, municipal corporation shall mean any county, township, city, or village, whether organized and existing under direct provisions of the Constitution of Nebraska or statutes of this state, or by virtue of charters or other corporate articles or instruments executed under authority of the Constitution or statutes of this state.Source   Laws 1975, LB 307, § 2;   R.S.1943, (1983), § 18-1731.
NE Code § 13-310 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-310 - Formation of subdivision or district; special assessment; notice; copy to nonresident property owners.

13-310.  Formation of subdivision or district; special assessment; notice; copy to nonresident property owners.Before any political subdivision, except any city of the metropolitan class, or special taxing district for public works or public improvements shall be formed, and before any political subdivision or special taxing district, excepting any city of the metropolitan class and school districts, may impose any special assessment for public works or public improvements, a copy of any notice required to be published by law shall be mailed to the last-known address of all nonresident property owners as shown on the current tax rolls at the time such notice is first published.Source   Laws 1973, LB 344, § 1;   Laws 1974, LB 655, § 1;   R.S.1943, (1983), § 18-1216.
NE Code § 13-311 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-311 - Formation of district; mailing of notice; requirements.

13-311.  Formation of district; mailing of notice; requirements.The county clerk, city clerk, clerk of any political subdivision, except any city of the metropolitan class, or any other person upon whom the duty is imposed by law to publish notice required by law in regard to the formation of a special taxing district for public works or public improvements shall mail by certified mail with return receipt requested a copy of the published notice in regard to the formation of any special taxing district within the county, city, or other political subdivision, except any city of the metropolitan class, to the last-known address as shown on the current tax rolls of each nonresident property owner.Source   Laws 1973, LB 344, § 2;   Laws 1974, LB 655, § 2;   R.S.1943, (1983), § 18-1217.
NE Code § 13-312 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-312 - Special assessment; mailing of notice; requirements.

13-312.  Special assessment; mailing of notice; requirements.The county clerk, city clerk, clerk of any political subdivision, except any city of the metropolitan class, or any other person upon whom the duty is imposed by law to publish notice required by law in regard to any special assessment by a special taxing district shall mail by certified mail with return receipt requested a copy of such notice to be published to the last-known address as shown on the current tax rolls of each nonresident property owner.Source   Laws 1973, LB 344, § 3;   Laws 1974, LB 655, § 3;   R.S.1943, (1983), § 18-1218.
NE Code § 13-313 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-313 - Failure to mail copy of published notice; assessment invalidated.

13-313.  Failure to mail copy of published notice; assessment invalidated.The failure of any county clerk, city clerk, clerk of a political subdivision, except any city of the metropolitan class, or any other person upon whom the duty is imposed by law to mail a copy of a published notice as provided in sections 13-310 to 13-314 shall invalidate the assessment against the property involved while permitting all other assessments and procedures to be lawful.Source   Laws 1973, LB 344, § 4;   Laws 1974, LB 655, § 4;   R.S.1943, (1983), § 18-1219.
NE Code § 13-314 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-314 - Nonresident property owner, defined.

13-314.  Nonresident property owner, defined.The term nonresident property owner as used in sections 13-310 to 13-314 shall mean any person or corporation whose residence and mailing address as shown on the current tax rolls is outside the boundaries of the county and who is a record owner of property within the boundaries of the political subdivision, except any city of the metropolitan class, special assessment district, or taxing district involved.Source   Laws 1973, LB 344, § 5;   Laws 1974, LB 655, § 5;   R.S.1943, (1983), § 18-1220.
NE Code § 13-315 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-315 - Appropriation or expenditure; purposes; method; limitation.

13-315.  Appropriation or expenditure; purposes; method; limitation.The city commissioners or council of any city, the board of trustees of any village, and the county board of any county in the state shall have the power to appropriate or expend annually from the general funds or from revenue received from any proprietary functions of their respective political subdivision an amount not to exceed four-tenths of one percent of the taxable valuation of the city, village, or county for the purpose of encouraging immigration, new industries, and investment and to conduct and carry on a publicity campaign, including a publicity campaign conducted for the purpose of acquiring from any source a municipal electrical distribution system or exploiting and advertising the various agricultural, horticultural, manufacturing, commercial, and other resources, including utility services, of the city, village, or county. Such sum may be expended directly by the city, village, or county or may be paid to the chamber of commerce or other commercial organization or a similar county organization or multicounty organization or local development corporation to be expended for the purposes enumerated in this section under the direction of the board of directors of the organization. The total amount levied including the appropriation or expenditure made under this section shall not exceed the amount limited by law.Source   Laws 1921, c. 187, § 1, p. 699;   C.S.1922, § 4392;   C.S.1929, § 18-1201;   R.S.1943, § 18-1401;   Laws 1969, c. 103, § 1, p. 478;   Laws 1972, LB 1261, § 1;   Laws 1979, LB 187, § 75;   Laws 1980, LB 599, § 5;   R.S.1943, (1983), § 18-1401;   Laws 1991, LB 840, § 24;   Laws 1992, LB 719A, § 30. Annotations  Provisions under this section for expenditure of tax money and income from proprietary functions for purchase by a municipality or a county of property for industrial development violate the Constitution, but the provisions of expenditures for other purposes by a municipality or county itself or through private organizations are constitutional. Chase v. County of Douglas, 195 Neb. 838, 241 N.W.2d 334 (1976). There is no hard-and-fast rule in determining whether a proposed expenditure of public funds is valid as devoted to a public use or purpose, and each case must be decided with reference to the object sought to be accomplished and to the degree and manner in which that object affects the public welfare. Kalkowski v. Nebraska Nat. Trails Museum Found., 20 Neb. App. 541, 826 N.W.2d 589 (2013).
NE Code § 13-316 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-316 - Expenditure; inclusion in budget.

13-316.  Expenditure; inclusion in budget.The amount to be expended for the ensuing year or biennial period shall be fixed at the time of making up the annual or biennial budget required by law, and the same shall be included in the budget.Source   Laws 1921, c. 187, § 2, p. 700;   C.S.1922, § 4393;   C.S.1929, § 18-1202;   R.S.1943, (1983), § 18-1402;  Laws 2000, LB 1116, § 5.
NE Code § 13-317 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-317 - Juvenile emergency shelter care; contracts authorized.

13-317.  Juvenile emergency shelter care; contracts authorized.Any municipal corporation may contract with any person and provide funds for juvenile emergency shelter care. For purposes of this section:(1) Juvenile emergency shelter care shall mean temporary twenty-four-hour physical care and supervision in crisis situations and at times when an appropriate foster care resource is not available to persons eighteen years of age or younger; and(2) Municipal corporation shall be as defined in section 13-309.Source  Laws 1993, LB 526, § 1.
NE Code § 13-318 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-318 - Public safety services; joint financing and operation; public safety commission; members; powers and duties.

13-318.  Public safety services; joint financing and operation; public safety commission; members; powers and duties.(1) Any county and any municipalities and fire protection districts within the county may provide for the joint financing and operation of public safety services pursuant to an agreement under the Interlocal Cooperation Act or Joint Public Agency Act.(2) Joint public safety services shall be operated by a public safety commission consisting of at least three members who represent the county and the participating municipalities and fire protection districts as provided in the agreement. Only elected officials are eligible to serve on the commission. In counties with more than one hundred thousand inhabitants, the county and participating municipalities and fire protection districts may appoint a separate fire protection and emergency services commission of at least three members to operate or coordinate fire protection or emergency services in the county and participating municipalities and fire protection districts. If the public safety services to be provided include fire protection, at least one representative of each fire protection district shall be a member of the commission. The commission may employ officers and other employees necessary to carry out its duties and responsibilities for public safety services or fire protection or emergency services and may enter into contracts, acquire and dispose of property, and receive funds appropriated to it by the county and any participating municipality or fire protection district, granted or appropriated to it by the state or federal government or an agency thereof, given to it by any individual, or collected from the sales and use tax authorized by section 13-319. If fire protection services or emergency services are to be provided, the commission shall appoint an individual trained in fire protection or emergency services with at least five years of experience in providing such services who shall coordinate fire protection and financing of the services in the county. The individual shall serve at the pleasure of the commission. The commission shall have other powers as are granted to the county and any of the participating municipalities or fire protection districts acting independently except as limited by the agreement.Source   Laws 1996, LB 1177, § 5;   Laws 1997, LB 269, § 7;  Laws 1999, LB 87, § 52. Cross References   Interlocal Cooperation Act, see section 13-801.  Joint Public Agency Act, see section 13-2501.
NE Code § 13-319 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-319 - County; sales and use tax authorized; limitation; election.

13-319.  County; sales and use tax authorized; limitation; election.Any county by resolution of the governing body may impose a sales and use tax of one-half percent, one percent, or one and one-half percent upon the same transactions sourced as provided in sections 77-2703.01 to 77-2703.04 within the county, but outside any incorporated municipality which has adopted a local sales tax pursuant to section 77-27,142, on which the state is authorized to impose a tax pursuant to the Nebraska Revenue Act of 1967, as amended from time to time. Any sales and use tax imposed pursuant to this section must be used (1) to finance public safety services provided by a public safety commission, (2) to provide the county share of funds required under any other agreement executed under the Interlocal Cooperation Act or Joint Public Agency Act, or (3) to finance public safety services provided by the county. A sales and use tax shall not be imposed pursuant to this section until an election has been held and a majority of the qualified electors have approved the tax pursuant to sections 13-322 and 13-323. A sales and use tax shall not be imposed pursuant to this section if the county is imposing a tax pursuant to section 77-6403.Source   Laws 1996, LB 1177, § 6;  Laws 1999, LB 87, § 53;  Laws 2003, LB 282, § 2;  Laws 2011, LB106, § 2;  Laws 2019, LB472, § 7.  Cross References   Interlocal Cooperation Act, see section 13-801.  Joint Public Agency Act, see section 13-2501.  Nebraska Revenue Act of 1967, see section 77-2701.
NE Code § 13-320 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-320 - Public safety services, defined.

13-320.  Public safety services, defined.For purposes of sections 13-318 to 13-326, public safety services means crime prevention, offender detention, and firefighter, police, medical, ambulance, or other emergency services.Source Laws 2011, LB106, § 1.
NE Code § 13-322 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-322 - Submission of question to voters; ballot language; procedure.

13-322.  Submission of question to voters; ballot language; procedure.The powers granted by section 13-319 shall not be exercised unless and until the question has been submitted at a primary, general, or special election held within the area which would be subject to the tax and in which all registered voters are entitled to vote on such question. The officials of the incorporated municipality or county shall order the submission of the question by submitting a certified copy of the resolution proposing the tax to the election commissioner or county clerk. The question may include any terms and conditions set forth in the resolution proposing the tax, such as a termination date or the specific public safety service for which the revenue received from the tax will be allocated, and shall include the following language: Shall the county impose a sales and use tax upon the same transactions within the county, other than in municipalities which impose a local option sales tax, on which the State of Nebraska is authorized to impose a tax to finance public safety services? If a majority of the votes cast upon the question are in favor of the tax, the governing body may impose the tax. If a majority of those voting on the question are opposed to the tax, the governing body shall not impose the tax. Any election under this section shall be conducted in accordance with the procedures provided in the Election Act.Source   Laws 1996, LB 1177, § 9;   Laws 1997, LB 269, § 8. Cross References  Election Act, see section 32-101.
NE Code § 13-323 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-323 - Submission of question to voters; notice.

13-323.  Submission of question to voters; notice.The election commissioner or county clerk shall give notice of the submission of the question of imposing a tax under section 13-319 not more than thirty days nor less than ten days before the election, by publication one time in one or more newspapers published in or of general circulation in the municipality or county in which the question is to be submitted. This notice is in addition to any other notice required under the Election Act.Source   Laws 1996, LB 1177, § 10;   Laws 1997, LB 269, § 9. Cross References  Election Act, see section 32-101.
NE Code § 13-325 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-325 - County sales and use tax; distribution.

13-325.  County sales and use tax; distribution.The proceeds of the sales and use tax imposed by a county under section 13-319 shall be distributed to the county for deposit in its general fund.Source  Laws 1996, LB 1177, § 12.
NE Code § 13-326 (2021)
2021 Nebraska Revised Statutes|Chapter 13 - Cities, Counties, and Other Political Subdivisions|13-326 - County sales and use tax; laws governing; source of sales.

13-326.  County sales and use tax; laws governing; source of sales.(1) All relevant provisions of the Nebraska Revenue Act of 1967, as amended, not inconsistent with sections 13-319, 13-324, and 13-325, shall govern transactions, proceedings, and activities pursuant to any sales and use tax imposed by a county.(2) For the purposes of the sales and use tax imposed by a county, all retail sales, rentals, and leases, as defined and described in the Nebraska Revenue Act of 1967, are sourced as provided in sections 77-2703.01 to 77-2703.04.Source   Laws 1996, LB 1177, § 13;  Laws 1999, LB 34, § 1;  Laws 2002, LB 947, § 2;  Laws 2003, LB 282, § 4. Cross References  Nebraska Revenue Act of 1967, see section 77-2701.