reglab/housing_qa huggingface dataset:
NE Code § 17-506 (2021)
2021 Nebraska Revised Statutes|Chapter 17 - Cities of the Second Class and Villages|17-506 - Property tax; amount of levy authorized.

17-506.  Property tax; amount of levy authorized.Cities of the second class and villages shall have power to levy taxes for general revenue purposes in any one year not to exceed thirty-five cents on each one hundred dollars upon the taxable value of all the taxable property in such cities and villages. The valuation of such property shall be ascertained from the books or assessment rolls of the county assessor.Source   Laws 1879, § 69, I, p. 211;   Laws 1881, c. 23, § 8, I, p. 172;   Laws 1885, c. 20, § 1, I, p. 162;   Laws 1887, c. 12, § 1, I, p. 291;   R.S.1913, § 5107;   Laws 1915, c. 91, § 1, p. 231;   Laws 1919, c. 51, § 1, p. 149;   C.S.1922, § 4280;   C.S.1929, § 17-429;   R.S.1943, § 17-506;   Laws 1947, c. 32, § 1, p. 142;   Laws 1953, c. 287, § 14, p. 938;   Laws 1979, LB 187, § 49;   Laws 1992, LB 719A, § 51.  Annotations  After the passage of the appropriation bill, power to contract is determined by the amounts appropriated therein plus amounts on hand of previous levies and previous appropriations. LeBarron v. City of Harvard, 129 Neb. 460, 262 N.W. 26 (1935). A city can levy taxes for city purposes only on property within the city and the property is taxed when the levy is made. State ex rel. Hinson v. Nickerson, 99 Neb. 517, 156 N.W. 1039 (1916). A village is authorized to levy taxes to pay a judgment for such construction of a light plant, even though a maximum amount of taxes has been theretofore assessed for payment of bonds and general purposes. Village of Oshkosh v. State of Nebraska ex rel. Fairbanks, Morse & Co., 20 F.2d 621 (8th Cir. 1927). City can acquire waterworks and levy tax to pay for same, without a prior appropriation therefor, as the power to purchase and levy a tax for such purpose comes within the statutory exception. Slocum v. City of North Platte, 192 F. 252 (8th Cir. 1911).
NE Code § 17-507 (2021)
2021 Nebraska Revised Statutes|Chapter 17 - Cities of the Second Class and Villages|17-507 - Other taxes; power to levy.

17-507.  Other taxes; power to levy.Cities of the second class and villages shall have power to levy any other tax or special assessment authorized by law.Source   Laws 1879, § 69, II, p. 211;   Laws 1881, c. 23, § 8, II, p. 173;   Laws 1885, c. 20, § 1, II, p. 163;   Laws 1887, c. 12, § 1, II, p. 291;   R.S.1913, § 5108;   C.S.1922, § 4281;   C.S.1929, § 17-430;   R.S.1943, § 17-507;  Laws 2017, LB133, § 124.  Annotations  When bonds are lawfully issued, municipality has authority to levy tax for their payment. Talbott v. City of Lyons, 171 Neb. 186, 105 N.W.2d 918 (1960). Where improvements are made, special assessments may be levied by the council to pay for the same by resolution under terms of this section. Weilage v. City of Crete, 110 Neb. 544, 194 N.W. 437 (1923). Though municipality can only levy taxes authorized and has no inherent power to levy a tax, the power may be implied from express power given to incur an obligation where the Legislature must have intended to furnish a means of payment. Union Pacific R. R. Co. v. Heuer, 97 Neb. 436, 150 N.W. 259 (1914). The reducing of a water claim to judgment will not justify special taxes to pay the claim. State ex rel. Young v. Royse, 71 Neb. 1, 98 N.W. 459 (1904); State ex rel. Young v. Royse, 3 Neb. Unof. 262, 91 N.W. 559 (1902). Under terms of prior act, municipality had authority to levy taxes to pay judgments on all taxable property within its boundaries and this section did not repeal the authority. Dawson County v. Clark, 58 Neb. 756, 79 N.W. 822 (1899). Municipality is authorized to levy tax to pay judgment, and is not restricted in doing so by limitation on amount of bonds that could be issued to construct light plant. Village of Oshkosh v. State of Nebraska ex rel. Fairbanks, Morse & Co., 20 F.2d 621 (8th Cir. 1927). This section provides power for cities of second class and villages to raise funds in addition to the general tax levy. Slocum v. City of North Platte, 192 F. 252 (8th Cir. 1911).
NE Code § 17-508 (2021)
2021 Nebraska Revised Statutes|Chapter 17 - Cities of the Second Class and Villages|17-508 - Streets; grading and repair, when; bridges and sewers; construction.

17-508.  Streets; grading and repair, when; bridges and sewers; construction.Cities of the second class and villages shall have the power to provide for the grading and repair of any street, avenue, or alley and the construction of bridges, culverts, and sewers. No street, avenue, or alley shall be graded unless such street, avenue, or alley shall be ordered to be done by the affirmative vote of two-thirds of the city council or village board of trustees.Source   Laws 1879, § 69, III, p. 211;   Laws 1881, c. 23, § 8, III, p. 173;   Laws 1885, c. 20, § 1, III, p. 163;   Laws 1887, c. 12, § 1, III, p. 291;   Laws 1903, c. 20, § 1, p. 248;   R.S.1913, § 5109;   Laws 1915, c. 91, § 1, p. 231;   C.S.1922, § 4282;   C.S.1929, § 17-431;   R.S.1943, § 17-508;   Laws 1945, c. 28, § 1, p. 140;   Laws 1945, c. 29, § 1, p. 143;   Laws 1947, c. 23, § 1(1), p. 143;  Laws 2017, LB133, § 125.  Annotations  Cities of the second class are given the power to provide for the grading and repair of streets and the construction of culverts and sewers. Young v. City of Scribner, 171 Neb. 544, 106 N.W.2d 864 (1960). Requirement of two-thirds vote is limited to orders for grading of streets. Village of Maxwell v. Booth, 161 Neb. 300, 73 N.W.2d 177 (1955). Maintenance and repair of streets is a governmental function and the cost thereof must be paid from the general fund of the city. Thomson v. City of Chadron, 145 Neb. 316, 16 N.W.2d 447 (1944). The making, improving, and repairing of streets relates to city's corporate interests only and it is liable for failure to maintain its streets in a safe condition. Goodrich v. University Place, 80 Neb. 774, 115 N.W. 538 (1908). Where municipality makes provisions for carrying off surface water by drains, it may not discontinue the same and leave lot owner in worse condition than before it constructed such drains. City of McCook v. McAdams, 76 Neb. 1, 106 N.W. 988 (1906), affirmed on rehearing 76 Neb. 7, 110 N.W. 1005 (1907), vacated on rehearing 76 Neb. 11, 114 N.W. 596 (1908); McAdams v. City of McCook, 71 Neb. 789, 99 N.W. 656 (1904).
NE Code § 17-508.01 (2021)
2021 Nebraska Revised Statutes|Chapter 17 - Cities of the Second Class and Villages|17-508.01 - Streets; maintenance and repair; contracts with county authorized.

17-508.01.  Streets; maintenance and repair; contracts with county authorized.Where a city of the second class or village does not have sufficient funds to purchase equipment to maintain and keep its streets in repair, such city or village may contract with the county in which it is situated to have the county maintain and keep its streets in repair. The cost of such maintenance and repair shall be paid by such city or village to the county.Source  Laws 1947, c. 33, § 1(2), p. 143.
NE Code § 17-508.02 (2021)
2021 Nebraska Revised Statutes|Chapter 17 - Cities of the Second Class and Villages|17-508.02 - Streets; grading and repair; bridges and sewers; tax limits.

17-508.02.  Streets; grading and repair; bridges and sewers; tax limits.For purposes of section 17-508, cities of the second class and villages shall have power to levy in any one year not to exceed ten and five-tenths cents on each one hundred dollars upon the taxable value of all the taxable property within the limits of such cities and villages.Source   Laws 1879, § 69, III, p. 211;   Laws 1881, c. 23, § 8, III, p. 173;   Laws 1885, c. 20, § 1, III, p. 163;   Laws 1887, c. 12, § 1, III, p. 291;   Laws 1903, c. 20, § 1, p. 248;   R.S.1913, § 5109;   Laws 1915, c. 91, § 1, p. 231;   C.S.1922, § 4282;   C.S.1929, § 17-431;   R.S.1943, § 17-508;   Laws 1945, c. 28, § 1, p. 140;   Laws 1945, c. 29, § 1, p. 143;   Laws 1947, c. 33, § 1(3), p. 144;   Laws 1953, c. 287, § 15, p. 939;   Laws 1979, LB 187, § 50;   Laws 1992, LB 719A, § 52;  Laws 2017, LB133, § 126.
NE Code § 17-512 (2021)
2021 Nebraska Revised Statutes|Chapter 17 - Cities of the Second Class and Villages|17-512 - Streets; main thoroughfares; improvement by ordinance; assessments.

17-512.  Streets; main thoroughfares; improvement by ordinance; assessments.The city council of a city of the second class or village board of trustees may, by a three-fourths vote of all members of such city council or village board of trustees, enact an ordinance creating an improvement district, order such work to be done without petition upon any federal or state highways in the city or village or upon a street or route, designated by the mayor and city council or village board of trustees as a main thoroughfare, that connects to either a federal or state highway or a county road, and shall contract for such work, and shall levy assessments on the lots and parcels of land abutting on or adjacent to such street or alley specially benefited thereby in such district in proportion to such benefits, to pay the cost of such improvement.Source   Laws 1879, § 69, IV, p. 211;   Laws 1881, c. 23, § 8, IV, p. 173;   Laws 1885, c. 20, § 1, IV, p. 163;   Laws 1903, c. 20, § 1, p. 248;   Laws 1909, c. 22, § 1, p. 191;   Laws 1911, c. 21, § 1, p. 139;   R.S.1913, § 5110;   Laws 1915, c. 92, § 1, p. 232;   Laws 1917, c. 102, § 1, p. 268;   Laws 1919, c. 50, § 1, p. 145;   C.S.1922, § 4283;   Laws 1923, c. 135, § 1, p. 331;   Laws 1927, c. 42, § 1, p. 178;   C.S.1929, § 17-432;   Laws 1933, c. 136, § 20, p. 530;   C.S.Supp.,1941, § 17-432;   R.S.1943, § 17-512;   Laws 1972, LB 1320, § 1;  Laws 2015, LB361, § 31;  Laws 2017, LB133, § 130.  Annotations  Another method for initiating paving proceedings is provided by this section. Elliott v. City of Auburn, 172 Neb. 1, 108 N.W.2d 328 (1961). Power is granted to enact an ordinance creating a paving district. Chicago, St. P., M. & O. Ry. Co. v. City of Randolph, 163 Neb. 687, 81 N.W.2d 159 (1957). Main thoroughfare must connect at both ends with state highway system. Manners v. City of Wahoo, 153 Neb. 437, 45 N.W.2d 113 (1950). If three-fourths of all the members of council vote for improvement, the filing of the petition for the improvement by three-fourths of the resident owners of the property subject to the assessment is not necessary. Carr v. City of Lexington, 103 Neb. 293, 171 N.W. 920 (1919). Under terms of former act, petition for improvement was not necessary and, upon a three-fourths vote of all the members of the council assenting to make the improvement, could create a paving district and levy special assessment to pay for the same. Fitzgerald v. Sattler, 102 Neb. 665, 168 N.W. 599 (1918).
NE Code § 17-513 (2021)
2021 Nebraska Revised Statutes|Chapter 17 - Cities of the Second Class and Villages|17-513 - Streets; improvement; petitions and protests; sufficiency; how determined; appeal.

17-513.  Streets; improvement; petitions and protests; sufficiency; how determined; appeal.Before proceeding with any improvement under section 17-509, the sufficiency of the protests or petitions or of the existence of the required facts and conditions shall be determined by the city council or village board of trustees at a hearing of which notice shall be given to all persons who may become liable for assessments by one publication in each of two successive weeks in a legal newspaper in or of general circulation in the city or village. Appeal from the action of the city council or village board of trustees may be made to the district court of the county in which the proposed district is situated. The sufficiency of the protests or petitions referred to in sections 17-510 and 17-511, as to the ownership of the property, shall be determined by the record in the office of the county clerk or register of deeds at the time of the adoption of such ordinance. In determining the sufficiency of the petitions or objections, intersections shall be disregarded, and any lot or ground owned by the city or village shall not be counted for or against such improvement.Source   Laws 1927, c. 42, § 1, p. 178;   C.S.1929, § 17-432;   Laws 1933, c. 136, § 20, p. 530;   C.S.Supp.,1941, § 17-432;   R.S.1943, § 17-513;   Laws 1963, c. 71, § 1, p. 274;  Laws 2017, LB133, § 131.  Annotations Sufficiency of paving petition is to be determined by record at time of adoption of ordinance. Elliott v. City of Auburn, 172 Neb. 1, 108 N.W.2d 328 (1961).
NE Code § 17-514 (2021)
2021 Nebraska Revised Statutes|Chapter 17 - Cities of the Second Class and Villages|17-514 - Streets; improvement; assessments; certification to county treasurer.

17-514.  Streets; improvement; assessments; certification to county treasurer.All assessments under sections 17-509 to 17-512 shall be a lien on the property on which levied from the date of levy and shall be certified by direction of the city council or village board of trustees to the city treasurer or village treasurer for collection. Except as provided in section 18-1216, such assessment shall be due and payable to such treasurer until the first day of November thereafter, or until the delivery of the tax list for such year to the county treasurer of the county in which such city or village is situated, at and after which time such assessment shall be due and payable to such county treasurer. The city council or village board of trustees of such city or village shall, within the time provided by law, cause such assessments, or portion thereof then remaining unpaid, to be certified to the county clerk for entry upon the proper tax lists. If the city treasurer or village treasurer collects any assessment or portion of such assessment so certified while such assessment shall be payable to the county treasurer, the city treasurer or village treasurer shall certify the assessment or portion of such assessment to the county treasurer at once, and the county treasurer shall correct the record to show such payment.Source   Laws 1909, c. 21, § 1, p. 191;   Laws 1911, c. 21, § 1, p. 139;   R.S.1913, § 5110;   Laws 1915, c. 92, § 1, p. 232;   Laws 1917, c. 102, § 1, p. 268;   Laws 1919, c. 50, § 1, p. 145;   C.S.1922, § 4283;   Laws 1923, c. 135, § 1, p. 331;   Laws 1927, c. 42, § 1, p. 178;   C.S.1929, § 17-432;   Laws 1933, c. 136, § 20, p. 531;   C.S.Supp.,1941, § 17-432;   R.S.1943, § 17-514;   Laws 1996, LB 962, § 1;  Laws 2017, LB133, § 132.  Annotations  Special assessments are a lien from date of levy. Belza v. Village of Emerson, 159 Neb. 651, 68 N.W.2d 272 (1955). Special assessments on real property are a lien inferior to lien of general taxes, and where property is sold at a tax foreclosure to satisfy lien of general taxes, title passes to a purchaser by such sale, free and clear of all special assessment liens. Polenz v. City of Ravenna, 145 Neb. 845, 18 N.W.2d 510 (1945).
NE Code § 17-516 (2021)
2021 Nebraska Revised Statutes|Chapter 17 - Cities of the Second Class and Villages|17-516 - Streets and malls; improvement; paving bonds; warrants; interest; terms.

17-516.  Streets and malls; improvement; paving bonds; warrants; interest; terms.For the purpose of paying the cost of constructing, landscaping, and equipping malls and plazas, paving, repaving, macadamizing or graveling, curbing, guttering, or otherwise improving streets, avenues, or alleys in any improvement district, the mayor and city council of a city of the second class or village board of trustees shall have the power and may, by ordinance, cause to be issued bonds of the city or village to be called District Improvement Bonds of District No. ...., payable in not exceeding fifteen years from date, and to bear interest payable annually or semiannually with interest coupons attached or may issue its warrants, as other warrants are issued, to be called District Improvement Warrants of District No. ...., payable in the order of their number, to be issued in such denominations as may be deemed advisable, and to bear interest. When warrants are issued for the payment of such cost, special taxes and assessments shall be levied sufficient to pay such warrants and the interest thereon within three years from the date of issuance.Source   Laws 1909, c. 22, § 1, p. 192;   Laws 1911, c. 21, § 1, p. 140;   R.S.1913, § 5110;   Laws 1915, c. 92, § 1, p. 233;   Laws 1917, c. 102, § 1, p. 269;   Laws 1919, c. 50, § 1, p. 146;   C.S.1922, § 4283;   Laws 1923, c. 135, § 1, p. 332;   Laws 1927, c. 42, § 1, p. 179;   C.S.1929, § 17-432;   Laws 1933, c. 136, § 20, p. 532;   C.S.Supp.,1941, § 17-432;   R.S.1943, § 17-516;   Laws 1963, c. 72, § 1, p. 275;   Laws 1963, c. 73, § 1, p. 276;   Laws 1969, c. 92, § 3, p. 458;   Laws 1969, c. 51, § 44, p. 299;  Laws 2017, LB133, § 134.
NE Code § 17-518 (2021)
2021 Nebraska Revised Statutes|Chapter 17 - Cities of the Second Class and Villages|17-518 - Streets; improvement; sinking fund; investment.

17-518.  Streets; improvement; sinking fund; investment.Pending final redemption of warrant or warrants or bond or bonds for paving issued under section 17-516, the city treasurer or village treasurer is authorized to invest such sinking fund in interest-bearing time certificates of deposit in depositories approved and authorized to receive county funds, but in no greater amount in any depository than such depository is authorized to receive deposits of county funds; and the interest arising from such certificate of deposit shall be credited to its respective sinking fund as provided by law.Source   Laws 1923, c. 135, § 1, p. 332;   Laws 1927, c. 42, § 1, p. 180;   C.S.1929, § 17-432;   Laws 1933, c. 136, § 20, p. 532;   C.S.Supp.,1941, § 17-432;   R.S.1943, § 17-518;  Laws 2017, LB133, § 135.
NE Code § 17-519 (2021)
2021 Nebraska Revised Statutes|Chapter 17 - Cities of the Second Class and Villages|17-519 - Streets; improvement; assessments against public lands; payment.

17-519.  Streets; improvement; assessments against public lands; payment.If in any city of the second class or village there shall be any real estate belonging to any county, school district, city, village, or other political subdivision adjacent to or abutting upon the street or other public way whereon paving, repaving, graveling, or other improvement has been ordered, it shall be the duty of the governing body of the political subdivision to provide for the payment of such special assessments or taxes as may be assessed against the real estate so adjacent or abutting or within an improvement district. In the event of the neglect or refusal so to do, the city or village may recover the amount of such special taxes or assessments in any proper action, and the judgment thus obtained may be enforced in the usual manner.Source   Laws 1909, c. 22, § 1, p. 193;   Laws 1911, c. 21, § 1, p. 140;   R.S.1913, § 5110;   Laws 1915, c. 92, § 1, p. 234;   Laws 1917, c. 102, § 1, p. 269;   Laws 1919, c. 50, § 1, p. 146;   C.S.1922, § 4283;   Laws 1923, c. 135, § 1, p. 333;   Laws 1927, c. 42, § 1, p. 180;   C.S.1929, § 17-432;   Laws 1933, c. 136, § 20, p. 533;   C.S.Supp.,1941, § 17-432;   R.S.1943, § 17-519;  Laws 2017, LB133, § 136.  Annotations All property in improvement district which either abuts on or is adjacent to improvement made is liable for assessments unless exempted. Chicago & N. W. Ry. Co. v. City of Seward, 166 Neb. 662, 90 N.W.2d 282 (1958).
NE Code § 17-521 (2021)
2021 Nebraska Revised Statutes|Chapter 17 - Cities of the Second Class and Villages|17-521 - Streets; improvement; railways; duty to pave.

17-521.  Streets; improvement; railways; duty to pave.Any street or other railway company, occupying with any track any street, avenue, or alley or portion thereof, which may be ordered paved, repaved, macadamized, or graveled, may be charged with the expense of such improvement of such portion of such street, avenue, or alley so occupied by it between its tracks, between its rails, and for one foot beyond the outer rails; and the cost of such improvement may be collected and enforced against such company in such manner as may be provided by ordinance; or the mayor and city council or village board of trustees may by ordinance require such company to pave, repave, macadamize, or gravel such portion of such street, avenue, or alley occupied by such tracks and for one foot beyond its outside rails.Source   Laws 1909, c. 22, § 1, p. 194;   Laws 1911, c. 21, § 1, p. 141;   R.S.1913, § 5110;   Laws 1915, c. 92, § 1, p. 234;   Laws 1917, c. 102, § 1, p. 270;   Laws 1919, c. 50, § 1, p. 148;   C.S.1922, § 4283;   Laws 1923, c. 135, § 1, p. 334;   Laws 1927, c. 42, § 1, p. 181;   C.S.1929, § 17-432;   Laws 1933, c. 136, § 20, p. 534;   C.S.Supp.,1941, § 17-432;   R.S.1943, § 17-521;  Laws 2017, LB133, § 138.
NE Code § 17-522 (2021)
2021 Nebraska Revised Statutes|Chapter 17 - Cities of the Second Class and Villages|17-522 - Sidewalks; repair; cost; assessment; notice.

17-522.  Sidewalks; repair; cost; assessment; notice.(1) The mayor and city council of a city of the second class or village board of trustees may construct and repair sidewalks or cause the construction and repair of sidewalks in such manner as the mayor and city council or village board of trustees deems necessary and assess the expense of such construction or repairs on the property in front of which such construction or repairs are made, after having given notice (a) by publication in one issue of a legal newspaper in or of general circulation in such city or village and (b) by either causing a written notice to be served upon the occupant in possession of the property involved or to be posted upon such premises ten days prior to the commencement of such construction or repair. The powers conferred under this section are in addition to those provided in sections 17-509 to 17-521 and may be exercised without creating an improvement district.(2) If the owner of any property abutting any street or avenue or part thereof fails to construct or repair any sidewalk in front of the owner's property within the time and in the manner as directed and requested by the mayor and city council or village board of trustees, after having received due notice to do so, the mayor and city council or village board of trustees may cause the sidewalk to be constructed or repaired and may assess the cost of such construction or repairs against the property.Source   Laws 1879, § 69, V, p. 211;   Laws 1881, c. 23, § 8, V, p. 173;   Laws 1885, c. 20, § 1, V, p. 163;   Laws 1887, c. 12, § 1, V, p. 292;   R.S.1913, § 5111;   C.S.1922, § 4284;   C.S.1929, § 17-433;   Laws 1943, c. 31, § 1, p. 141;   R.S.1943, § 17-522;   Laws 1947, c. 34, § 1, p. 144;  Laws 2005, LB 161, § 6;  Laws 2017, LB133, § 139.  Annotations  Law requires the village or city officer to use only reasonable diligence to keep the walks in a reasonably safe condition for the use by persons passing over them. Hupfer v. City of North Platte, 134 Neb. 585, 279 N.W. 168 (1938); Gates v. City of North Platte, 126 Neb. 785, 254 N.W. 418 (1934); Strubble v. Village of DeWitt, 81 Neb. 504, 116 N.W. 154 (1908). The repair of sidewalks is at the cost of the owner. Gibson v. Troupe, 96 Neb. 770, 148 N.W. 944 (1914).