reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-2420 - Sewage and water facilities; acquire by gift or purchase from federal government; rates.

19-2420.
Sewage and water facilities; acquire by gift or purchase from federal government; rates.
A city of the first class or city of the second class may acquire by gift or purchase from the federal government or any agency thereof sewer lines and sewage disposal systems, waterworks, and water distribution systems, whether within or without the corporate limits, and operate and extend the same, even though such system or systems are or may be and continue to be wholly disconnected and separate from any such utility system already belonging to 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. For the purpose of acquiring, maintaining, operating, and extending any such system, any such city may use funds from any sewer, water, or electrical system presently owned and operated by it, without prior appropriation of such funds, and any other funds lawfully available for such purpose.
Rates charged for the use of any system or works acquired under this section shall be reasonable and based on cost properly allocable to the customers of such system.
Source
Laws 1967, c. 88, § 1, p. 277;
Laws 2019, LB193, § 158.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-2421 - Leases authorized; term; option to purchase.

19-2421.
Leases authorized; term; option to purchase.
The mayor and city council of any city of the first class or city of the second class, and the chairperson and village board of trustees of any village, in addition to other powers granted by law, may enter into contracts for lease of real or personal property for any purpose for which the city or village is authorized by law to purchase property or construct improvements. Such leases shall not be restricted to a single year and may provide for the purchase of the property in installment payments.
Source
Laws 1969, c. 110, § 1, p. 518;
Laws 2019, LB193, § 159.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-2422 - Special assessment; appeal; district court; powers; tried de novo.

19-2422.
Special assessment; appeal; district court; powers; tried de novo.
Any owner of real property who feels aggrieved by the levy of any special assessment by any city of the first class, city of the second class, or village may appeal from such assessment, both as to the validity and amount thereof, to the district court of the county where such assessed real property is located. The issues on such appeal shall be tried de novo. The district court may affirm, modify, or vacate the special assessment or may remand the case to the local board of equalization for rehearing.
Source
Laws 1975, LB 468, § 1;
Laws 2019, LB193, § 160.
Annotations
This section applies to and authorizes an appeal from a special assessment levied under the authority of subdivision (1) of section 18-1722. Main St Properties v. City of Bellevue, 309 Neb. 738, 962 N.W.2d 333 (2021).
This section provides a taxpayer with a means by which his or her constitutional challenges to a special tax assessment can be fairly and fully adjudicated. Francis v. City of Columbus, 267 Neb. 553, 676 N.W.2d 346 (2004).
Plaintiffs did not waive their right to contest the assessment for a sanitary sewer extension district by failing to file notice of appeal within 10 days of the levy. Plaintiffs attacked the formation of the district, not the amount of assessments that have been levied against their property. A special assessment is subject to collateral attack for a fundamental defect. Christensen v. City of Tekamah, 230 Neb. 576, 432 N.W.2d 798 (1988).
A landowner's right to challenge the validity and amount of a special assessment pursuant to this section is not waived when such landowner attains a deferral of payment of the assessment, pursuant to sections 19-2425 to 19-2431. Brown v. City of York, 227 Neb. 183, 416 N.W.2d 574 (1987).
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-2423 - Special assessment; notice of appeal; time; bond; costs.

19-2423.
Special assessment; notice of appeal; time; bond; costs.
The owner appealing a special assessment pursuant to section 19-2422 shall, within ten days from the levy of such special assessment, file a notice of appeal with the city clerk or village clerk and shall post a bond in the amount of two hundred dollars conditioned that such appeal shall be prosecuted without delay and the appellant shall pay all costs charged against him or her.
Source
Laws 1975, LB 468, § 2;
Laws 2019, LB193, § 161.
Annotations
Plaintiffs did not waive their right to contest the assessment for a sanitary sewer extension district by failing to file notice of appeal within 10 days of the levy. Plaintiffs attacked the formation of the district, not the amount of assessments that have been levied against their property. A special assessment is subject to collateral attack for a fundamental defect. Christensen v. City of Tekamah, 230 Neb. 576, 432 N.W.2d 798 (1988).
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-2424 - City clerk or village clerk; prepare transcript; cost; indigent appellant.

19-2424.
City clerk or village clerk; prepare transcript; cost; indigent appellant.
(1) Upon the request of the owner appealing a special assessment pursuant to section 19-2422 and the payment by him or her of the estimated cost of preparation of the transcript to the city clerk or village clerk or such clerk's designee, the city clerk or village clerk shall cause a complete transcript of the proceedings before such city or village to be prepared. The cost of preparing the transcript shall be calculated in the same manner as the calculation of the fee for a court reporter for the preparation of a bill of exceptions as specified by rules of practice prescribed by the Supreme Court. At such time as the completed transcript is provided to the appellant, the appellant shall pay the amount of the cost of preparation which is in excess of the estimated cost already paid or shall receive a refund of any amount in excess of the actual cost. An appellant determined to be indigent shall not be required to pay any costs associated with such transcript preparation.
(2) For purposes of this section, indigent means the inability to financially pursue the appeal without prejudicing the appellant's ability to provide economic necessities for the appellant or the appellant's family. Indigency shall be determined by the court having jurisdiction over the appeal upon motion of the appellant. The court shall make a reasonable inquiry to determine the appellant's financial condition and shall consider such factors as the appellant's income, the availability to the appellant of other resources, including real and personal property, bank accounts, social security benefits, and unemployment or other benefits, the appellant's normal living expenses, the appellant's outstanding debts, the number and age of the appellant's dependents, and other relevant circumstances.
Source
Laws 1975, LB 468, § 3;
Laws 2009, LB441, § 5;
Laws 2019, LB193, § 162.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-2425 - Special assessment; file petition on appeal and transcript with district court; time.

19-2425.
Special assessment; file petition on appeal and transcript with district court; time.
The owner appealing a special assessment pursuant to section 19-2422 shall file his or her petition on appeal in the district court, together with a transcript of the proceedings before the city or village, within thirty days from the date of the levy of such special assessment.
Source
Laws 1975, LB 468, § 4;
Laws 2019, LB193, § 163.
Annotations
A landowner's right to challenge the validity and amount of a special assessment pursuant to section 19-2422 is not waived when such landowner attains a deferral of payment of the assessment, pursuant to sections 19-2425 to 19-2431. Brown v. City of York, 227 Neb. 183, 416 N.W.2d 574 (1987).
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-2426 - Irrigation or drainage ditch, canal, or lateral; wall, enclose, or cover; procedure.

19-2426.
Irrigation or drainage ditch, canal, or lateral; wall, enclose, or cover; procedure.
Any city of the first class, city of the second class, or village may wall, enclose, or cover in a manner that will not restrict or impair the intended purpose, function, or operation of a segment of any irrigation or drainage ditch, canal, or lateral, whether on public or private property, which lies within the corporate limits of such city or village, and for this purpose may acquire and hold land or an interest in land. Nothing in this section shall be construed to authorize the taking of property without payment of compensation when required by law. Such city or village may undertake and finance a project authorized by this section either independently or jointly with any person owning or operating such irrigation ditch, canal, or lateral. If such project is undertaken independently, the owner or operator of such irrigation ditch, canal, or lateral shall approve the design of the project prior to any construction.
Source
Laws 1979, LB 13, § 1;
Laws 2019, LB193, § 164.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-2427 - Improvement district; adjacent land; how treated; special assessments.

19-2427.
Improvement district; adjacent land; how treated; special assessments.
Any city of the first class, city of the second class, or village may include land adjacent to such city or village when creating an improvement district, such as a sewer, paving, water, water extension, or sanitary sewer extension district. The city council or village board of trustees may levy a special assessment for the costs of such improvements upon the properties found specially benefited thereby, except as provided in sections 19-2428 to 19-2431.
Source
Laws 1979, LB 136, § 4;
Laws 1983, LB 94, § 4;
Laws 1987, LB 679, § 1;
Laws 2015, LB361, § 46;
Laws 2019, LB193, § 165.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-2428 - Improvement district; land within agricultural use zone; how treated.

19-2428.
Improvement district; land within agricultural use zone; how treated.
(1) Whenever the city council of a city of the first class or city of the second class or the village board of trustees of a village creates an improvement district as specified in section 19-2427 which includes land adjacent to such city or village and such adjacent land is within an agricultural use zone and is used exclusively for agricultural use, the owners of record title of such adjacent land may apply for a deferral from special assessments pursuant to sections 19-2428 to 19-2431.
(2) For purposes of sections 19-2428 to 19-2431:
(a) Agricultural use means the use of land as described in section 77-1359, so that incidental use of the land for nonagricultural or nonhorticultural purposes shall not disqualify the land; and
(b) Agricultural use zone means designation of any land predominantly for agricultural or horticultural use by any political subdivision pursuant to sections 19-925 to 19-933, Chapter 14, article 4, Chapter 15, article 9, Chapter 16, article 9, Chapter 17, article 10, or Chapter 23, article 1. The primary objective of the agricultural use zoning shall be to preserve and protect agricultural activities and the potential for the agricultural, horticultural, or open use of land. Uses to be allowed on such lands include primarily agricultural-related or horticultural-related uses, and nonagricultural or nonhorticultural industrial, commercial, or residential uses allowed on such lands shall be restricted so that they do not conflict with or detract from this objective.
Source
Laws 1983, LB 94, § 5;
Laws 1987, LB 679, § 2;
Laws 2006, LB 808, § 5;
Laws 2019, LB193, § 166.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-2429 - Agricultural land within improvement district; deferral of special assessment; procedure.

19-2429.
Agricultural land within improvement district; deferral of special assessment; procedure.
(1) Any owner of record title eligible for the deferral granted by section 19-2428 shall, to secure such assessment, make application to the city council of any city of the first class or city of the second class or the village board of trustees of any village within ninety days after creation of an improvement district as specified in section 19-2427 which includes land adjacent to such city or village which is within an agricultural use zone and is used exclusively for agricultural use.
(2) Any owner of record title who makes application for the deferral provided by sections 19-2428 to 19-2431 shall notify the county register of deeds of such application in writing prior to approval by the city council or village board of trustees.
(3) The city council or village board of trustees shall approve the application of any owner of record title upon determination that (a) the property is within an agricultural use zone and is used exclusively for agricultural use and (b) the owner has complied with subsection (2) of this section.
Source
Laws 1983, LB 94, § 6;
Laws 1987, LB 679, § 3;
Laws 2019, LB193, § 167.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-2430 - Agricultural land within improvement district; deferral of special assessment; termination; when.

19-2430.
Agricultural land within improvement district; deferral of special assessment; termination; when.
The deferral provided for in sections 19-2428 to 19-2431 shall be terminated upon any of the following events:
(1) Notification by the owner of record title to the city council or village board of trustees to remove such deferral;
(2) Sale or transfer to a new owner who does not make a new application within sixty days of the sale or transfer, except as provided in subdivision (3) of this section;
(3) Transfer by reason of death of a former owner to a new owner who does not make application within one hundred twenty-five days of the transfer;
(4) The land is no longer being used as agricultural land; or
(5) Change of zoning to other than an agricultural zone.
Source
Laws 1983, LB 94, § 7;
Laws 2019, LB193, § 168.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-2431 - Agricultural land within improvement district; payment of special assessments; when; interest; lien.

19-2431.
Agricultural land within improvement district; payment of special assessments; when; interest; lien.
(1) Whenever property which has received a deferral pursuant to sections 19-2428 to 19-2431 becomes disqualified for such deferral, the owner of record title of such property shall pay to the city or village an amount equal to the total amount of special assessments which would have been assessed against such property, to the extent of special benefits, had such deferral not been granted. Interest upon the special assessments shall be deferred and shall accrue from the time the property becomes disqualified for deferral. The interest rate shall be the same as was charged to other property owners within the special assessment district in question and amortized over a term to coincide with the original amortization period.
(2) In cases where the deferral provided by sections 19-2428 to 19-2431 is terminated as a result of a sale or transfer described in subdivision (2) or (3) of section 19-2430, the lien for assessments and interest shall attach as of the day preceding such sale or transfer.
Source
Laws 1983, LB 94, § 8;
Laws 1989, LB 106, § 1.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-2907 - Annual audit; failure or refusal of municipality; mandamus; damages; notice; State Treasurer; withhold distribution of funds.

19-2907.
Annual audit; failure or refusal of municipality; mandamus; damages; notice; State Treasurer; withhold distribution of funds.
Should any municipality fail or refuse to cause an annual audit to be made of all of its functions, activities, and transactions for the fiscal year within a period of six months following the close of such fiscal year, then and in such event, any resident taxpayer may make a written demand on the city council or village board of trustees of such municipality to commence such annual audit within thirty days, and if such demand is ignored, a mandamus action may be instituted by any taxpayer or taxpayers residing in such municipality against the municipal authorities of such municipality requiring the municipality to proceed forthwith to cause such audit to be made, and if such action is decided in favor of the taxpayer or taxpayers instituting the same, the municipal authorities of such municipality shall be personally, and jointly and severally, liable for the costs of such action, including a reasonable attorney's fee to be allowed by the court for the attorney employed by the taxpayer or taxpayers and who prosecuted the action. Upon a failure, refusal, or neglect to cause such annual audit to be made as required by sections 19-2903 and 19-2904, and a failure to file a copy thereof with the Auditor of Public Accounts as required by section 19-2905, the Auditor of Public Accounts shall, after due notice and a hearing to show cause by such city or village, notify the State Treasurer of such failure to file a copy with the Auditor of Public Accounts. The State Treasurer shall, upon receipt of such notice, withhold distribution of all money to which such city or village may be entitled under the provisions of sections 39-2511 to 39-2520, until such annual audit shall have been made and have been filed with the Auditor of Public Accounts. If such annual audit is not filed within a period of six months from the time of the order and notice of delinquency given by the Auditor of Public Accounts to the State Treasurer, the amount so withheld shall be distributed to the other cities and villages in the county where such delinquent city is located. Upon compliance with the law requiring annual audits, the delinquent city or village shall again become entitled to distribution of all money to which it is entitled from the State Treasurer beginning with the date of such compliance.
Source
Laws 1959, c. 69, § 7, p. 298;
Laws 1969, c. 93, § 3, p. 460;
Laws 2019, LB193, § 175.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-2908 - Act, how construed; failure to comply, effect on taxes levied.

19-2908.
Act, how construed; failure to comply, effect on taxes levied.
The Nebraska Municipal Auditing Law shall not be construed to relieve any officer of any duties now required by law of him or her with relation to public accounts of a municipality or the disbursement of public funds of a municipality. Failure of the municipality to comply with any provisions of the Nebraska Municipal Auditing Law shall not affect the legality of taxes levied for any of the funds of such municipality or any special assessments levied in connection with public improvements.
Source
Laws 1959, c. 69, § 8, p. 298;
Laws 2019, LB193, § 176.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-2909 - Audit; expense; payment.

19-2909.
Audit; expense; payment.
The expenses of the audit required by the Nebraska Municipal Auditing Law shall be paid by the municipal authorities of the municipality involved from appropriate municipal funds.
Source
Laws 1959, c. 69, § 9, p. 298;
Laws 2019, LB193, § 177.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3101 - City council or village board of trustees; vacancy; when.

19-3101.
City council or village board of trustees; vacancy; when.
In all cities of the first class, cities of the second class, and villages, regardless of the form of government, in addition to the events listed in section 32-560 and any other reasons for a vacancy provided by law, after notice and a hearing, a vacancy on the city council or village board of trustees shall exist if a member is absent from more than five consecutive regular meetings of the city council or village board of trustees unless the absences are excused by a majority vote of the remaining members.
Source
Laws 2002, LB 1054, § 1;
Laws 2019, LB193, § 179.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3301 - Act, how cited.

19-3301.
Act, how cited.
Sections 19-3301 to 19-3326 shall be known and may be cited as the Offstreet Parking District Act.
Source
Laws 1967, c. 60, § 1, p. 198;
R.S.Supp.,1967, § 16-812;
Laws 1969, c. 88, § 1, p. 437;
Laws 1997, LB 746, § 2.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3302 - Terms, defined.

19-3302.
Terms, defined.
As used in the Offstreet Parking District Act, unless the context otherwise requires, offstreet parking facilities includes parking lots, garages, buildings, and multifloor buildings for the parking of motor vehicles.
Source
Laws 1967, c. 60, § 2, p. 198;
R.S.Supp.,1967, § 16-813;
Laws 1969, c. 88, § 2, p. 437;
Laws 2019, LB193, § 180.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3303 - Districts authorized; powers.

19-3303.
Districts authorized; powers.
In addition to matters specifically set forth in the Offstreet Parking District Act, cities of the primary class, cities of the first class, and cities of the second class are authorized to conduct the following activities:
(1) The formation of offstreet parking districts;
(2) The acquisition of lands, property, and rights-of-way necessary or convenient for use as offstreet parking facilities;
(3) The acquisition of lands, property, and rights-of-way necessary or convenient for the opening, widening, straightening, or extending of streets or alleys necessary or convenient for ingress to and egress from any offstreet parking facility;
(4) The acquisition by condemnation, purchase, or gift of property or any interest therein. Any lands or property necessary or convenient for offstreet parking facilities may be acquired in fee simple by condemnation or otherwise;
(5) The improvement of any acquired lands by the construction thereon of garages or other buildings, including multifloor buildings, or improvements necessary or convenient for offstreet parking facilities including paying from revenue received pursuant to the Offstreet Parking District Act all or a portion of the cost of a covered or uncovered mall to be constructed in a street or alley pursuant to city authority to construct such improvements in connection with paving and street improvements;
(6) The improvement of parking places and any alleys, streets, or ways necessary or convenient for ingress to or egress from offstreet parking facilities;
(7) The issuance, sale, and payment of bonds to pay the cost and expense of any acquisition or improvement authorized by the Offstreet Parking District Act;
(8) The administration, maintenance, operation, and repair of such offstreet parking facilities, including the maintenance of parking meters thereon;
(9) The collection of fees or charges to pay all or any part of the cost of improving, repairing, maintaining, or operating offstreet parking facilities and of acquiring and improving offstreet parking facilities;
(10) The employment of engineers, attorneys, and other persons necessary or convenient for the doing of any acts authorized by the Offstreet Parking District Act; and
(11) The doing of all acts and things necessary or convenient for the accomplishment of the purpose of the Offstreet Parking District Act. The enumeration of specific authority in the Offstreet Parking District Act does not limit in any way the general authority granted by the act.
Source
Laws 1967, c. 60, § 3, p. 198;
R.S.Supp.,1967, § 16-814;
Laws 1969, c. 88, § 3, p. 438;
Laws 1972, LB 1430, § 1;
Laws 2019, LB193, § 181.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3304 - Notice; given or posted by whom.

19-3304.
Notice; given or posted by whom.
Whenever any notice is to be given or posted pursuant to the Offstreet Parking District Act and the officer to give or post notice is not designated, the notice shall be given or posted by the city engineer. Any notice or posting shall not be invalidated because such notice or posting is given or done by an officer other than those whose duty it is to give the notice or perform the posting.
Source
Laws 1967, c. 60, § 4, p. 200;
R.S.Supp.,1967, § 16-815;
Laws 1969, c. 88, § 4, p. 439;
Laws 2019, LB193, § 182.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3305 - Proceedings, taxes or assessments levied, bonds issued; validity.

19-3305.
Proceedings, taxes or assessments levied, bonds issued; validity.
Any proceedings taken, taxes or assessments levied, or bonds issued pursuant to the Offstreet Parking District Act shall not be held invalid for failure to comply with the act.
Source
Laws 1967, c. 60, § 5, p. 200;
R.S.Supp.,1967, § 16-816;
Laws 1969, c. 88, § 5, p. 439;
Laws 2019, LB193, § 183.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3306 - Procedure authorized.

19-3306.
Procedure authorized.
Any procedure not expressly set forth in the Offstreet Parking District Act but deemed necessary or convenient to carry out any of the purposes of the act is authorized.
Source
Laws 1967, c. 60, § 6, p. 200;
R.S.Supp.,1967, § 16-817;
Laws 1969, c. 88, § 6, p. 440;
Laws 2019, LB193, § 184.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3307 - Remedies not exclusive.

19-3307.
Remedies not exclusive.
The remedies provided in the Offstreet Parking District Act for the enforcement of taxes or assessments levied or bonds issued pursuant to the act are not exclusive.
Source
Laws 1967, c. 60, § 7, p. 200;
R.S.Supp.,1967, § 16-818;
Laws 1969, c. 88, § 7, p. 440;
Laws 2019, LB193, § 185.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3308 - Curative clauses; cumulative.

19-3308.
Curative clauses; cumulative.
The curative clauses of the Offstreet Parking District Act are cumulative, and each is to be given full effect.
Source
Laws 1967, c. 60, § 8, p. 200;
R.S.Supp.,1967, § 16-819;
Laws 1969, c. 88, § 8, p. 440;
Laws 2019, LB193, § 186.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3309 - Alternative authority and procedure.

19-3309.
Alternative authority and procedure.
The Offstreet Parking District Act does not affect any other law relating to the same or any similar subject but provides an alternative authority and procedure for the subject to which it relates. When proceeding under the act, only the provisions of the act need be followed.
Source
Laws 1967, c. 60, § 9, p. 200;
R.S.Supp.,1967, § 16-820;
Laws 1969, c. 88, § 9, p. 440;
Laws 2019, LB193, § 187.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3310 - Act, liberally construed.

19-3310.
Act, liberally construed.
The Offstreet Parking District Act shall be liberally construed.
Source
Laws 1967, c. 60, § 10, p. 200;
R.S.Supp.,1967, § 16-821;
Laws 1969, c. 88, § 10, p. 440;
Laws 2019, LB193, § 188.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3312 - Proposed districts; boundaries; notice; objections; hearing.

19-3312.
Proposed districts; boundaries; notice; objections; hearing.
The mayor and city council may fix and establish by resolution pursuant to the Offstreet Parking District Act the boundaries of a proposed offstreet parking district, which boundaries shall include all the land in the district which in the opinion of the mayor and city council will be specially benefited thereby. Notice of the time and place of a hearing before the city council on the creation of such district and of protests and objections to the creation of the district as set forth in the notice shall be given by publication one time each week for not less than three weeks in a legal newspaper in or of general circulation in the city. The notice shall also set forth the proposed boundaries of the district and the engineer's estimate of the sum of money to be expended in the acquisition of property and the construction of the offstreet parking facility. Not later than the hour set for the hearing any owner or any person interested in any real estate within the proposed district may severally or with other owners file with the city clerk written objections to the thing proposed to be done, the extent of the proposed district, or both, and every person so interested shall have a right to protest on any grounds and to object to his or her real estate being included in the district, and at such hearing all objections and protests shall be heard and passed upon by the mayor and city council.
Source
Laws 1967, c. 60, § 12, p. 201;
R.S.Supp.,1967, § 16-823;
Laws 1969, c. 88, § 12, p. 441;
Laws 2019, LB193, § 190.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3313 - Objections to formation of district; percentage required; effect; designation of district.

19-3313.
Objections to formation of district; percentage required; effect; designation of district.
If the owners of the record title representing more than fifty percent of the taxable valuation of all of the taxable real property included in a proposed offstreet parking district or districts under the Offstreet Parking District Act, and who were such owners at the time the notice of hearing on objections to the creation of the district was first published, file with the city clerk within twenty days of the first publication of the notice written objections to the formation of the district, such district shall not be formed. If objections are not filed by owners of such fifty percent of the taxable valuation of all of the taxable real property and if the mayor and city council find, after considering any other protests and objections that may be filed and after considering the evidence presented at the hearing, that the public health, welfare, convenience, or necessity requires the formation of such an offstreet parking district and facilities, then such district shall be formed by ordinance. If the mayor and city council find that the boundaries as set forth in the resolution and notice include land which should not be included, then the ordinance shall fix the boundaries of the district so as to exclude such land. Each district formed pursuant to this section shall be numbered and the designation of the district shall be called, using appropriate numbers, Vehicle Offstreet Parking District No. .... of the City of .............., Nebraska. The ordinance creating the district need not designate the exact location of the proposed offstreet parking facility but shall designate the engineer's estimate of the sum of money to be expended in the acquisition of property and construction of such offstreet parking facility or the share of such project as will be borne by the district. The total cost and expenses shall include:
(1) The amounts estimated to be paid for the property to be acquired;
(2) All costs and expenses in construction of the offstreet parking facility;
(3) All engineering expense; and
(4) The estimated expense of issuing and selling bonds and all other expenses which the city would not have except for the creation of such offstreet parking district.
Source
Laws 1967, c. 60, § 13, p. 202;
R.S.Supp.,1967, § 16-824;
Laws 1969, c. 88, § 13, p. 442;
Laws 1979, LB 187, § 85;
Laws 1992, LB 719A, § 85;
Laws 2019, LB193, § 191.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3314 - Costs; special assessment; notice; contents; appeal.

19-3314.
Costs; special assessment; notice; contents; appeal.
In the ordinance creating an offstreet parking district pursuant to the Offstreet Parking District Act, the mayor and city council shall provide that in addition to the levy of taxes and pledge of revenue all or a portion of the cost of acquisition, including construction, maintenance, repair, and reconstruction of any offstreet parking facility may be paid for by special assessment against the real estate located in such district in proportion to the special benefit of each parcel of real estate. The amounts of such special assessments shall be determined by the mayor and city council sitting as a board of equalization. Notice of a hearing on any special assessments to be levied under section 19-3315 shall be given to the landowners in such district by publication of the description of the land, the amount proposed to be assessed, and the general purpose for which such assessment is to be made one time each week for three weeks in a legal newspaper in or of general circulation in the city. The notice shall provide the date, time, and place of hearing to determine any objection or protest by landowners in the district as to the amount of assessment made against their land. An appeal by writ of error or direct appeal to the district court of the county in which such city is located may be taken from the decision of the city council in the same manner and under like terms and conditions as appeals may be taken from the amount of special assessments levied in street improvement districts of such city.
Source
Laws 1967, c. 60, § 14, p. 203;
R.S.Supp.,1967, § 16-825;
Laws 1969, c. 88, § 14, p. 443;
Laws 1972, LB 1430, § 2;
Laws 1973, LB 540, § 1;
Laws 2019, LB193, § 192.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3316 - Assessments; delinquent; interest; notice; lien; payment.

19-3316.
Assessments; delinquent; interest; notice; lien; payment.
Special assessments levied pursuant to section 19-3315 shall become due in fifty days after the date of such levy and shall become delinquent in one or more installments over a period of not to exceed twenty years, in such manner as the mayor and city council shall determine at the time of making the levy. The first installment may become delinquent in fifty days after the date of levy if so specified by the mayor and the city council. Each of such installments shall draw interest before due date of not more than the rate of interest specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, and after delinquency at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, as the mayor and city council shall determine at the time the levy shall be made, except that any installment may be paid within fifty days of the date of such levy without interest being charged thereon. If three or more of such installments become delinquent and unpaid on the same property, the mayor and city council may by resolution declare all future installments on such delinquent property to be due on a future fixed date. The resolution shall set forth the description of the property and the name of its record title owner and shall provide that all future installments shall become delinquent upon such fixed date. A copy of such resolution shall be published one time each week for not less than twenty days in a legal newspaper in or of general circulation in the city. After the fixed date, such future installments shall be deemed to be delinquent and the city may proceed to enforce and collect the total amount due and all future installments. Except as otherwise provided, all special assessments levied under section 19-3315 shall be liens on the property and shall be certified for collection and be collected in the same manner as special assessments made for improvements in street improvement districts in the city are collected.
Source
Laws 1967, c. 60, § 16, p. 204;
R.S.Supp.,1967, § 16-827;
Laws 1969, c. 88, § 16, p. 444;
Laws 1973, LB 540, § 4;
Laws 1980, LB 933, § 25;
Laws 1981, LB 167, § 26;
Laws 1986, LB 960, § 17;
Laws 2019, LB193, § 195.