reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-2814 - Sales and use tax; administration.

13-2814.
Sales and use tax; administration.
(1) The Tax Commissioner shall administer all sales and use taxes adopted under section 13-2813. The Tax Commissioner may prescribe forms and adopt and promulgate rules and regulations in conformity with the Nebraska Revenue Act of 1967, as amended, for the making of returns and for the ascertainment, assessment, and collection of taxes. The council shall furnish a certified copy of the adopting or repealing resolution to the Tax Commissioner in accordance with such rules and regulations. The tax shall begin the first day of the next calendar quarter following receipt by the Tax Commissioner of the certified copy of the adopted resolution if the certified copy of the adopted resolution is received sixty days prior to the start of the next calendar quarter.
(2) For resolutions containing a termination date, the termination date is the first day of a calendar quarter. The council shall furnish a certified statement to the Tax Commissioner no more than one hundred twenty days and at least sixty days before the termination date stating that the termination date in the resolution is still valid. If the certified statement is not furnished within the prescribed time, the tax shall remain in effect and the Tax Commissioner shall continue to collect the tax until the first day of the calendar quarter which is at least sixty days after receipt of the certified statement notwithstanding the termination date stated in the resolution.
(3) The Tax Commissioner shall collect the sales and use tax concurrently with collection of a state tax in the same manner as the state tax is collected. The Tax Commissioner shall remit monthly the proceeds of the tax to the municipal county imposing the tax, after deducting the amount of refunds made and three percent of the remainder as an administrative fee necessary to defray the cost of collecting the tax and the expenses incident thereto. The Tax Commissioner shall keep full and accurate records of all money received and distributed. All receipts from the three percent administrative fee shall be deposited in the Municipal Equalization Fund.
(4) Upon any claim of illegal assessment and collection, the taxpayer has the same remedies as provided for claims of illegal assessment and collection of the state tax. It is the intention of the Legislature that the provisions of law which apply to the recovery of state taxes illegally assessed and collected apply to the recovery of sales and use taxes illegally assessed and collected under section 13-2813.
Source
Laws 2001, LB 142, § 14;
Laws 2003, LB 381, § 2;
Laws 2005, LB 274, § 223;
Laws 2011, LB211, § 2.
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-2815 - Sales and use tax proceeds; use.

13-2815.
Sales and use tax proceeds; use.
The proceeds of the sales and use tax imposed by a municipal county under section 13-2813 shall be distributed to the municipal county for deposit in its general fund.
Source
Laws 2001, LB 142, § 15.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-2816 - Nebraska Revenue Act of 1967; applicability.

13-2816.
Nebraska Revenue Act of 1967; applicability.
(1) All relevant provisions of the Nebraska Revenue Act of 1967, as amended, not inconsistent with sections 13-2813 to 13-2815, shall govern transactions, proceedings, and activities pursuant to any sales and use tax imposed by a municipal county.
(2) For purposes of the sales and use tax imposed by a municipal county, all retail sales, rentals, and leases, as defined and described in the Nebraska Revenue Act of 1967, are consummated:
(a) At the place where title, possession, or segregation takes place, with the exception of sales or leases or rentals for more than one year of motor vehicles, trailers, semitrailers, and motorboats, if a purchaser takes possession of tangible personal property within a municipal county, which has enacted a tax under section 13-2813, regardless of the business location of the Nebraska retailer;
(b) At the point of delivery of utility services and community antenna television services or where such services are provided, with the exception that Nebraska intrastate message toll telephone and telegraph services which are consummated in the county where the customer is normally billed for such services;
(c) At the physical location of individual vending machines; and
(d) At the place designated on the application for registration for motor vehicles, trailers, semitrailers, and motorboats sold or leased or rented for more than one year, except that the sale of any motor vehicle or trailer operated by a public power district and registered under section 60-3,228 is consummated at the place where the motor vehicle or trailer has situs as defined in section 60-349.
Source
Laws 2001, LB 142, § 16;
Laws 2018, LB1030, § 1.
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-2819 - Sanitary and improvement district; consolidated with municipal county; procedure.

13-2819.
Sanitary and improvement district; consolidated with municipal county; procedure.
A municipal county may by ordinance cause any unconsolidated sanitary and improvement district located (1) within the extraterritorial zoning jurisdiction of an unconsolidated municipality with the consent of the governing body of the unconsolidated municipality, or (2) within any portion of the municipal county, to be consolidated, in whole or part, into the municipal county, and thereafter the municipal county shall succeed to the property and property rights of every kind, contracts, obligations, and choses in action of every kind, held by or belonging to the sanitary and improvement district, and the municipal county shall be liable for and recognize, assume, and carry out the valid contracts and obligations of the district. Any such consolidation, in whole or in part, shall be accomplished by the municipal county and the sanitary and improvement district in accordance with sections 31-763 to 31-766, and other applicable law, as if the municipal county were a city and the consolidation were an annexation or partial annexation.
Source
Laws 2001, LB 142, § 19.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-2901 - Act, how cited.

13-2901.
Act, how cited.
Sections 13-2901 to 13-2914 shall be known and may be cited as the Political Subdivisions Construction Alternatives Act.
Source
Laws 2002, LB 391, § 1; R.S.1943, (2003), § 79-2001;
Laws 2008, LB889, § 1.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-2902 - Purpose.

13-2902.
Purpose.
The purpose of the Political Subdivisions Construction Alternatives Act is to authorize a political subdivision to enter into a design-build contract which is subject to qualification-based selection or a construction management at risk contract for a public project if the political subdivision adheres to the procedures set forth in the act.
Source
Laws 2002, LB 391, § 2; R.S.1943, (2003), § 79-2002;
Laws 2008, LB889, § 2.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-2904 - Contracts authorized; governing body; resolution required.

13-2904.
Contracts authorized; governing body; resolution required.
(1) Notwithstanding the procedures for public lettings in sections 73-101 to 73-106 or any other statute relating to the letting of bids by a political subdivision, a political subdivision which follows the Political Subdivisions Construction Alternatives Act may solicit and execute a design-build contract or a construction management at risk contract.
(2) The governing body of the political subdivision shall adopt a resolution selecting the design-build contract or construction management at risk contract delivery system provided under the act prior to proceeding with the provisions of sections 13-2905 to 13-2914. The resolution shall require the affirmative vote of at least two-thirds of the governing body of the political subdivision. For a project authorized under subsection (3) of section 13-2914, the resolution shall include a statement that the political subdivision has made a determination that the design-build contract or construction management at risk contract delivery system is in the public interest based, at a minimum, on one of the following criteria: (a) Savings in cost or time or (b) requirement of specialized or complex construction methods suitable for the design-build contract or construction management at risk contract delivery system.
Source
Laws 2002, LB 391, § 4; R.S.1943, (2003), § 79-2004;
Laws 2008, LB889, § 4;
Laws 2021, LB414, § 2.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-2905 - Political subdivision; policies; requirements.

13-2905.
Political subdivision; policies; requirements.
The political subdivision shall adopt policies for entering into a design-build contract or construction management at risk contract. The policies shall require that such contracts include the following:
(1) Procedures for selecting and hiring on its behalf a performance-criteria developer when soliciting and executing a design-build contract. The procedures shall be consistent with the Nebraska Consultants' Competitive Negotiation Act and shall provide that the performance-criteria developer (a) is ineligible to be included as a provider of any services in a proposal for the project on which it has acted as performance-criteria developer and (b) is not employed by or does not have a financial or other interest in a design-builder or construction manager who will submit a proposal;
(2) Procedures for the preparation and content of requests for proposals;
(3) Procedures and standards to be used to prequalify design-builders and construction managers. The procedures and standards shall provide that the political subdivision will evaluate prospective design-builders and construction managers based on the information submitted to the political subdivision in response to a request for letters of interest and will select design-builders or construction managers who are prequalified and consequently eligible to respond to the request for proposals;
(4) Procedures for preparing and submitting proposals;
(5) Procedures for evaluating proposals in accordance with sections 13-2908, 13-2910, and 13-2911;
(6) Procedures for negotiations between the political subdivision and the design-builders or construction managers submitting proposals prior to the acceptance of a proposal if any such negotiations are contemplated;
(7) Procedures for filing and acting on formal protests relating to the solicitation or execution of design-build contracts or construction management at risk contracts; and
(8) Procedures for the evaluation of construction under a design-build contract by the performance-criteria developer to determine adherence to the performance criteria.
Source
Laws 2002, LB 391, § 5; R.S.1943, (2003), § 79-2005;
Laws 2008, LB889, § 5.
Cross References
Nebraska Consultants' Competitive Negotiation Act, see section 81-1702.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-2906 - Letters of interest; requirements.

13-2906.
Letters of interest; requirements.
(1) A political subdivision shall prepare a request for letters of interest for design-build proposals and shall prequalify design-builders in accordance with this section. The request for letters of interest shall describe the project in sufficient detail to permit a design-builder to submit a letter of interest.
(2) The request for letters of interest shall be (a) published in a newspaper of general circulation within the political subdivision at least thirty days prior to the deadline for receiving letters of interest and (b) sent by first-class mail to any design-builder upon request.
(3) Letters of interest shall be reviewed by the political subdivision in consultation with the performance-criteria developer. The political subdivision shall select prospective design-builders in accordance with the procedures and standards adopted by the political subdivision pursuant to section 13-2905. The political subdivision shall select at least three prospective design-builders, except that if only two design-builders have submitted letters of interest, the political subdivision shall select at least two prospective design-builders. The selected design-builders shall then be considered prequalified and eligible to receive requests for proposals.
Source
Laws 2002, LB 391, § 6; R.S.1943, (2003), § 79-2006;
Laws 2008, LB889, § 6.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-2909 - Construction management at risk contract; request for proposals; requirements.

13-2909.
Construction management at risk contract; request for proposals; requirements.
A political subdivision shall prepare a request for proposals for each construction management at risk contract in accordance with this section. At least thirty days prior to the deadline for receiving and opening proposals, notice of the request for proposals shall be published in a newspaper of general circulation within the political subdivision. A notice of the request for proposals by a school district shall be filed with the State Department of Education at least thirty days prior to the deadline for receiving and opening proposals. The request for proposals shall contain, at a minimum, the following elements:
(1) The identity of the political subdivision for which the project will be built and the political subdivision that will execute the contract;
(2) Policies adopted by the political subdivision in accordance with section 13-2905;
(3) The proposed terms and conditions of the contract, including any terms and conditions which are subject to further negotiation. The proposed general terms and conditions shall be consistent with nationally recognized model general terms and conditions which are standard in the design and construction industry in Nebraska. The proposed terms and conditions may set forth an initial determination of the manner by which the construction manager selects any subcontractor and may require that any work subcontracted be awarded by competitive bidding;
(4) Any bonds and insurance required by law or as may be additionally required by the political subdivision;
(5) General information about the project which will assist the political subdivision in its selection of the construction manager, including a project statement which contains information about the scope and nature of the project, the project site, the schedule, and the estimated budget;
(6) The criteria for evaluation of proposals and the relative weight of each criterion; and
(7) A description of any other information which the political subdivision chooses to require.
Source
Laws 2002, LB 391, § 9; R.S.1943, (2003), § 79-2009;
Laws 2008, LB889, § 9.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-2910 - Construction management at risk contract; evaluation of proposals; requirements; negotiations.

13-2910.
Construction management at risk contract; evaluation of proposals; requirements; negotiations.
(1) A political subdivision shall evaluate proposals for a construction management at risk contract in accordance with this section.
(2) The political subdivision shall evaluate and rank each proposal on the basis of best meeting the criteria in the request for proposals and taking into consideration the recommendation of the selection committee pursuant to section 13-2911.
(3) The political subdivision shall attempt to negotiate a construction management at risk contract with the highest ranked construction manager and may enter into a construction management at risk contract after negotiations. The negotiations shall include a final determination of the manner by which the construction manager selects a subcontractor. If the political subdivision is unable to negotiate a satisfactory contract with the highest ranked construction manager, the political subdivision may terminate negotiations with that construction manager. The political subdivision may then undertake negotiations with the second highest ranked construction manager and may enter into a construction management at risk contract after negotiations. If the political subdivision is unable to negotiate a satisfactory contract with the second highest ranked construction manager, the political subdivision may undertake negotiations with the third highest ranked construction manager, if any, and may enter into a construction management at risk contract after negotiations.
(4) A school district shall file a copy of all construction management at risk contract documents with the State Department of Education within thirty days after their full execution. Within thirty days after completion of the project, the construction manager shall file a copy of all contract modifications and change orders with the department.
(5) If the political subdivision is unable to negotiate a satisfactory contract with any of the ranked construction managers, the political subdivision may either revise the request for proposals and solicit new proposals or cancel the construction management at risk process under the Political Subdivisions Construction Alternatives Act.
Source
Laws 2002, LB 391, § 10;
R.S.1943, (2003), § 79-2010;
Laws 2008, LB889, § 10.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-2911 - Contract proposals; evaluation; selection committee; duties.

13-2911.
Contract proposals; evaluation; selection committee; duties.
(1) In evaluating proposals in accordance with sections 13-2908 and 13-2910, the political subdivision shall refer the proposals for recommendation to a selection committee. The selection committee shall be a group of at least five persons designated by the political subdivision. Members of the selection committee shall include (a) members of the governing body of the political subdivision, (b) members of the administration or staff of the political subdivision, (c) the performance-criteria developer when evaluating proposals from design-builders under section 13-2908 or the political subdivision's architect or engineer when evaluating proposals from construction managers under section 13-2910, (d) any person having special expertise relevant to selection of a design-builder or construction manager under the Political Subdivisions Construction Alternatives Act, and (e) a resident of the political subdivision other than an individual included in subdivisions (a) through (d) of this subsection. A member of the selection committee designated under subdivision (d) or (e) of this subsection shall not be employed by or have a financial or other interest in a design-builder or construction manager who has a proposal being evaluated and shall not be employed by the political subdivision or the performance-criteria developer.
(2) The selection committee and the political subdivision shall evaluate proposals taking into consideration the criteria enumerated in subdivisions (a) through (g) of this subsection with the maximum percentage of total points for evaluation which may be assigned to each criterion set forth following the criterion. The following criteria shall be evaluated, when applicable:
(a) The financial resources of the design-builder or construction manager to complete the project, ten percent;
(b) The ability of the proposed personnel of the design-builder or construction manager to perform, thirty percent;
(c) The character, integrity, reputation, judgment, experience, and efficiency of the design-builder or construction manager, thirty percent;
(d) The quality of performance on previous projects, thirty percent;
(e) The ability of the design-builder or construction manager to perform within the time specified, thirty percent;
(f) The previous and existing compliance of the design-builder or construction manager with laws relating to the contract, ten percent; and
(g) Such other information as may be secured having a bearing on the selection, twenty percent.
(3) The records of the selection committee in evaluating proposals and making recommendations shall be considered public records for purposes of section 84-712.01.
Source
Laws 2002, LB 391, § 11; R.S.1943, (2003), § 79-2011;
Laws 2008, LB889, § 11.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-2912 - Contracts; refinements; changes authorized.

13-2912.
Contracts; refinements; changes authorized.
A design-build contract and a construction management at risk contract may be conditioned upon later refinements in scope and price and may permit the political subdivision in agreement with the design-builder or construction manager to make changes in the project without invalidating the contract. Later refinements under this section shall not exceed the scope of the project statement contained in the request for proposals pursuant to section 13-2907 or 13-2909.
Source
Laws 2002, LB 391, § 12; R.S.1943, (2003), § 79-2012;
Laws 2008, LB889, § 12.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-2913 - Act; bonding or insurance requirements.

13-2913.
Act; bonding or insurance requirements.
Nothing in the Political Subdivisions Construction Alternatives Act shall limit or reduce statutory or regulatory requirements regarding bonding or insurance.
Source
Laws 2002, LB 391, § 13; R.S.1943, (2003), § 79-2013;
Laws 2008, LB889, § 13.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-2914 - Road, street, or highway construction projects excluded; water, wastewater, utility, or sewer construction projects permitted.

13-2914.
Road, street, or highway construction projects excluded; water, wastewater, utility, or sewer construction projects permitted.
(1) A political subdivision shall not use a design-build contract or construction management at risk contract under the Political Subdivisions Construction Alternatives Act for a project, in whole or in part, for road, street, or highway construction.
(2) A city of the metropolitan class may use a design-build contract or construction management at risk contract under the Political Subdivisions Construction Alternatives Act for the purpose of complying with state or federal requirements to control or minimize overflows from combined sewers.
(3) A political subdivision may use a design-build contract or construction management at risk contract under the Political Subdivisions Construction Alternatives Act for a project, in whole or in part, for water, wastewater, utility, or sewer construction.
Source
Laws 2008, LB889, § 14;
Laws 2019, LB583, § 1;
Laws 2021, LB414, § 3.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-3001 - Peace officer; production or disclosure of personal financial records; restrictions.

13-3001.
Peace officer; production or disclosure of personal financial records; restrictions.
After an applicant is hired by any municipality or county as a peace officer, no municipality or county may require the peace officer to produce or disclose the peace officer's personal financial records except pursuant to a valid search warrant or subpoena. This section does not apply to any municipality or county accredited through the Commission on Accreditation for Law Enforcement Agencies.
Source
Laws 2009, LB158, § 4.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-3002 - Peace officer; release of photograph; restrictions.

13-3002.
Peace officer; release of photograph; restrictions.
No municipality or county shall publicly release a photograph of a peace officer who is the subject of an investigation without the written permission of the peace officer, except that the municipality or county may display a photograph of a peace officer to a prospective witness as part of an investigation and the municipality or county may provide a photograph of a peace officer to the investigating individual to display to a prospective witness as part of the investigation. This section does not apply to any municipality or county accredited through the Commission on Accreditation for Law Enforcement Agencies.
Source
Laws 2009, LB158, § 5.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-3003 - Peace officer; disciplinary action; inclusion in personnel record; restrictions.

13-3003.
Peace officer; disciplinary action; inclusion in personnel record; restrictions.
No disciplinary action by any municipality or county may be included in a peace officer's personnel record unless such disciplinary action has been reduced to writing and the peace officer has been given a copy, and no correspondence may be included in a peace officer's personnel record unless the peace officer has been given a copy of the correspondence. The peace officer shall sign a written acknowledgment of receipt for any copy of a disciplinary action. This section does not apply to any municipality or county accredited through the Commission on Accreditation for Law Enforcement Agencies.
Source
Laws 2009, LB158, § 6.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-3004 - Peace officer; exercise of rights; no retaliation.

13-3004.
Peace officer; exercise of rights; no retaliation.
No peace officer of any municipality or county may be discharged, subject to disciplinary action, or threatened with discharge or disciplinary action as retaliation for or solely by reason of the peace officer's exercise of his or her rights provided in section 17-107, 17-208, or 23-1734 or sections 13-3001 to 13-3004. This section does not apply to any municipality or county accredited through the Commission on Accreditation for Law Enforcement Agencies.
Source
Laws 2009, LB158, § 7.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-3005 - City of first class and county sheriff; adopt rules and regulations governing peace officer removal, suspension, or demotion.

13-3005.
City of first class and county sheriff; adopt rules and regulations governing peace officer removal, suspension, or demotion.
(1) Except as otherwise provided in a collective-bargaining agreement, Chapter 19, article 18, or Chapter 23, article 17, any city of the first class and all county sheriffs shall adopt rules and regulations governing the removal, suspension with or without pay, or demotion of any peace officer, including the chief of police. Such rules and regulations shall include: (a) Provisions for giving notice and a copy of the written accusation to the peace officer; (b) the peace officer's right to have an attorney or representative retained by the peace officer present with him or her at all hearings or proceedings regarding the written accusation; (c) the right of the peace officer or his or her attorney or representative retained by the peace officer to be heard and present evidence; (d) the right of the peace officer as well as the individual imposing the action or their respective attorneys or representatives to record all hearings or proceedings regarding the written accusation; and (e) a procedure for making application for an appeal. Nothing in this section shall be construed to prevent the preemptory suspension or immediate removal from duty of an officer by the appropriate authority, pending the hearing authorized by this section, in cases of gross misconduct, neglect of duty, or disobedience of orders.
(2) This section does not apply to a peace officer during his or her probationary period.
Source
Laws 2009, LB158, § 8.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-3101 - Act, how cited.

13-3101.
Act, how cited.
Sections 13-3101 to 13-3109 shall be known and may be cited as the Sports Arena Facility Financing Assistance Act.
Source
Laws 2010, LB779, § 7.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-3103 - State assistance; applicant; conditions; limitation on use.

13-3103.
State assistance; applicant; conditions; limitation on use.
(1) Any applicant may apply to the board for state assistance if (a) the applicant has acquired, constructed, improved, or equipped an eligible sports arena facility, (b) the applicant has approved a revenue bond issue or a general obligation bond issue to acquire, construct, improve, or equip an eligible sports arena facility, (c) the applicant has adopted a resolution authorizing the applicant to pursue a general obligation bond issue to acquire, construct, improve, or equip an eligible sports arena facility, or (d) a building permit has been issued within the applicant's jurisdiction for an eligible sports arena facility that is a privately owned concert venue.
(2) The state assistance shall only be used by the applicant to pay back amounts expended or borrowed through one or more issues of bonds to be expended by the applicant to acquire, construct, improve, or equip the eligible sports arena facility and to acquire, construct, improve, or equip nearby parking facilities.
(3) For an eligible sports arena facility that is a privately owned concert venue, the state assistance shall only be used by the applicant (a) to pay back amounts expended or borrowed through one or more issues of bonds to be expended by the applicant to acquire, construct, improve, or equip a nearby parking facility or (b) to promote arts and cultural events which are open to or made available to the general public.
(4) For applications for state assistance approved on or after October 1, 2016, (a) no more than fifty percent of the final cost of the project shall be funded by state assistance received pursuant to section 13-3108 and (b) no more than ten years of funding for promotion of the arts and cultural events shall be paid by state assistance received pursuant to section 13-3108.
Source
Laws 2010, LB779, § 9;
Laws 2016, LB884, § 7;
Laws 2021, LB39, § 3;
Laws 2022, LB927, § 7;
Laws 2023, LB727, § 26.
Operative Date: June 7, 2023
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-3104 - Application; contents; board; duties.

13-3104.
Application; contents; board; duties.
(1) All applications for state assistance under the Sports Arena Facility Financing Assistance Act shall be in writing and shall include a certified copy of the approving action of the governing body of the applicant describing the proposed project for which state assistance is requested and the anticipated financing.
(2) Except as provided in subsection (3) of this section, the application shall contain:
(a) A description of the proposed financing of the project, including the estimated principal and interest requirements for the bonds proposed to be issued in connection with the project or the amounts necessary to repay the original investment by the applicant in the project;
(b) Documentation of local financial commitment to support the project, including all public and private resources pledged or committed to the project and including a copy of any operating agreement or lease with substantial users of the eligible sports arena facility;
(c) For applications submitted on or after October 1, 2016, a map identifying the program area, including any unbuildable property within the program area or taken into account in adjusting the program area as described in subdivision (16)(a)(ii) of section 13-3102; and
(d) Any other project information deemed appropriate by the board.
(3) If the state assistance will be used to provide funding for promotion of the arts and cultural events, the application shall contain:
(a) A detailed description of the programs contemplated and how such programs will be in furtherance of the applicant's public use or public purpose if such funds are to be expended through one or more private organizations; and
(b) Any other program information deemed appropriate by the board.
(4) Upon receiving an application for state assistance, the board shall review the application and notify the applicant of any additional information needed for a proper evaluation of the application.
(5) Any state assistance received pursuant to the act shall be used only for public purposes.
Source
Laws 2010, LB779, § 10;
Laws 2016, LB884, § 8;
Laws 2021, LB39, § 4;
Laws 2022, LB927, § 8;
Laws 2023, LB727, § 27.
Operative Date: June 7, 2023
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-3105 - Public hearing; notice.

13-3105.
Public hearing; notice.
(1) After reviewing an application submitted under section 13-3104, the board shall hold a public hearing on the application.
(2) The board shall give notice of the time, place, and purpose of the public hearing by publication three times in a newspaper of general circulation in the area where the political subdivision submitting the application is located. Such publication shall be not less than ten days prior to the hearing. The notice shall describe generally the project for which state assistance has been requested. The applicant shall pay the cost of the notice.
(3) At the public hearing, representatives of the applicant and any other interested persons may appear and present evidence and argument in support of or in opposition to the application or neutral testimony. The board may seek expert testimony and may require testimony of persons whom the board desires to comment on the application. The board may accept additional evidence after conclusion of the public hearing.
Source
Laws 2010, LB779, § 11;
Laws 2021, LB39, § 5.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-3106 - Application; approval; board; findings; temporary approval; when; board; quorum.

13-3106.
Application; approval; board; findings; temporary approval; when; board; quorum.
(1) After consideration of the application and the evidence, if the board finds that the project described in the application is eligible and that state assistance is in the best interest of the state, the application shall be approved, except that an approval of an application submitted because of the requirement in subdivision (1)(c) of section 13-3103 is a temporary approval. If the general obligation bond issue is subsequently approved by the voters of the political subdivision, the approval by the board becomes permanent. If the general obligation bond issue is not approved by such voters, the temporary approval shall become void.
(2) In determining whether state assistance is in the best interest of the state, the board shall consider the fiscal and economic capacity of the applicant to finance the local share of the project.
(3) A majority of the board members constitutes a quorum for the purpose of conducting business. All actions of the board shall be by a majority vote of all the board members, one of whom must be the Governor.
Source
Laws 2010, LB779, § 12;
Laws 2016, LB884, § 9;
Laws 2021, LB39, § 6.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-3109 - Bonds and refunding bonds; issuance; procedure; security; treatment.

13-3109.
Bonds and refunding bonds; issuance; procedure; security; treatment.
(1) A political subdivision that applies for state assistance under the Sports Arena Facility Financing Assistance Act may issue from time to time its bonds and refunding bonds to finance and refinance the acquisition, construction, improving, and equipping of eligible sports arena facilities. The bonds may be sold by the political subdivision in such manner and for such price as the political subdivision determines, at a discount, at par, or at a premium, at private negotiated sale or at public sale, after notice published prior to the sale in a legal newspaper having general circulation in the political subdivision or in such other medium of publication as the political subdivision deems appropriate. The bonds shall have a stated maturity of twenty years or less and shall bear interest at such rate or rates and otherwise be issued in accordance with the respective procedures and with such other terms and provisions as are established, permitted, or authorized by applicable state laws and home rule charters for the type of bonds to be issued. Such bonds may be secured as to payment in whole or in part by a pledge, as shall be determined by the political subdivision, from the income, proceeds, and revenue of the eligible sports arena facilities financed with proceeds of such bonds, from the income, proceeds, and revenue of any of its eligible sports arena facilities, or from its revenue and income, including its sales, use, or occupation tax revenue, fees, or receipts, as may be determined by the political subdivision. The political subdivision may further secure the bonds by a mortgage or deed of trust encumbering all or any portion of the eligible sports arena facilities and by a bond insurance policy or other credit support facility. No general obligation bonds, except refunding bonds, shall be issued until authorized by greater than fifty percent of the political subdivision's electors voting on the question as to their issuance at any election as defined in section 32-108. The face of the bonds shall plainly state that the bonds and the interest thereon shall not constitute nor give rise to an indebtedness, obligation, or pecuniary liability of the state nor a charge against the general credit, revenue, or taxing power of the state. Bonds of the political subdivision are declared to be issued for an essential public and governmental purpose and, together with interest thereon and income therefrom, shall be exempt from all state income taxes.
(2) All payments to political subdivisions under the Sports Arena Facility Financing Assistance Act are made subject to specific appropriation for such purpose.
Source
Laws 2010, LB779, § 15;
Laws 2021, LB39, § 8.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-3201 - Act, how cited.

13-3201.
Act, how cited.
Sections 13-3201 to 13-3211 shall be known and may be cited as the Property Assessed Clean Energy Act.
Source
Laws 2016, LB1012, § 1;
R.S.Supp.,2016, § 18-3201;
Laws 2017, LB625, § 1.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-3202 - Legislative findings.

13-3202.
Legislative findings.
The Legislature finds that:
(1) Energy efficiency and the use of renewable energy are important for preserving the health and economic well-being of Nebraska’s citizens. Using less energy decreases the cost of living and keeps the cost of public power low by delaying the need for additional power plants. By building the market for energy efficiency and renewable energy products, economic development will be encouraged and new jobs will be created for Nebraskans in the energy efficiency and renewable energy job sectors;
(2) To further these goals, the state should promote energy efficiency improvements and renewable energy systems;
(3) The upfront costs for energy efficiency improvements and renewable energy systems prohibit many property owners from making improvements. Therefore, it is necessary to authorize municipalities to implement an alternative financing method through the creation of clean energy assessment districts; and
(4) Public purposes will be served by providing municipalities with the authority to finance the installation of energy efficiency improvements and renewable energy systems through the creation of clean energy assessment districts. Such public purposes include, but are not limited to, reduced energy and water costs, reduced greenhouse gas emissions, economic stimulation and development, improved property valuation, and increased employment.
Source
Laws 2016, LB1012, § 2;
R.S.Supp.,2016, § 18-3202;
Laws 2017, LB625, § 2;
Laws 2019, LB23, § 1.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-3207 - Municipality; raise capital; sources; bonds; issuance; statutory lien; vote; when required.

13-3207.
Municipality; raise capital; sources; bonds; issuance; statutory lien; vote; when required.
(1) A municipality may raise capital to finance energy projects undertaken pursuant to an assessment contract entered into under the Property Assessed Clean Energy Act. Such capital may come from any of the following:
(a) The sale of bonds;
(b) Amounts to be advanced by the municipality through funds available to it from any other source; or
(c) Third-party lending.
(2) Bonds issued under subsection (1) of this section shall not be general obligations of the municipality, shall be nonrecourse, and shall not be backed by the full faith and credit of the issuer, the municipality, or the state, but shall only be secured by payments of annual assessments by owners of qualifying property within the clean energy assessment district or districts specified who are subject to an assessment contract under section 13-3205.
(3) Any single bond issuance by a municipality for purposes of the Property Assessed Clean Energy Act shall not exceed five million dollars without a vote of the registered voters of such municipality.
(4) A pledge of annual assessments, funds, or contractual rights made in connection with the issuance of bonds by a municipality constitutes a statutory lien on the annual assessments, funds, or contractual rights so pledged in favor of the person or persons to whom the pledge is given without further action by the municipality. The statutory lien is valid and binding against all other persons, with or without notice.
(5) Bonds of one series issued under the Property Assessed Clean Energy Act may be secured on a parity with bonds of another series issued by the municipality pursuant to the terms of a master indenture or master resolution entered into or adopted by the municipality.
(6) Bonds issued under the act, and interest payable on such bonds, are exempt from all taxation by this state and its political subdivisions.
(7) Bonds issued under the act further essential public and governmental purposes, including, but not limited to, reduced energy costs, reduced greenhouse gas emissions, economic stimulation and development, improved property valuation, and increased employment.
(8) The Property Assessed Clean Energy Act shall not be used to finance an energy project on qualifying property owned by a municipality or any other political subdivision of the State of Nebraska without having first been approved by a vote of the registered voters of such municipality or political subdivision owning the qualifying property. Such vote shall be taken at a special election called for such purpose or at an election held in conjunction with a statewide or local primary or general election.
Source
Laws 2016, LB1012, § 7;
R.S.Supp.,2016, § 18-3207;
Laws 2017, LB625, § 7.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-3208 - Loss reserve fund; created; funding; use.

13-3208.
Loss reserve fund; created; funding; use.
(1) A municipality that has created a clean energy assessment district shall create a loss reserve fund for:
(a) The payment of any delinquent annual assessments for qualifying property that is single-family residential property in the event that there is a sale pursuant to a foreclosure or a sale pursuant to the exercise of a power of sale under a trust deed of such qualifying property and the proceeds resulting from such a sale are, after all superior liens have been satisfied, insufficient to pay the delinquent annual assessments. Payments from the loss reserve fund under this subdivision may only be made with respect to delinquent annual assessments imposed upon qualifying property that is single-family residential property, with no more than one such payment to be made for the same qualifying property; and
(b) The payment of annual assessments imposed upon qualifying property that is single-family residential property subsequent to a sale pursuant to a foreclosure or a sale pursuant to the exercise of a power of sale under a trust deed in which the mortgagee or beneficiary becomes the owner of such qualifying property. Payments from the loss reserve fund under this subdivision may only be made with respect to annual assessments imposed upon qualifying property that is single-family residential property subsequent to the date on which the mortgagee or beneficiary became the owner of such qualifying property and until the qualifying property is conveyed by the mortgagee or beneficiary, with no more than one such payment to be made for the same qualifying property.
(2) The loss reserve fund may be funded by state and federal sources, the proceeds of bonds issued pursuant to the Property Assessed Clean Energy Act, third-party capital, and participating property owners. The loss reserve fund shall only be used to provide payment of annual assessments as provided in this section and for the costs of administering the loss reserve fund.
(3) The loss reserve fund shall not be funded by, and payment of annual assessments and costs of administering the loss reserve fund shall not be made from, the general fund of any municipality.
Source
Laws 2016, LB1012, § 8;
R.S.Supp.,2016, § 18-3208;
Laws 2017, LB625, § 8.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-3209 - Debt service reserve fund.

13-3209.
Debt service reserve fund.
A municipality that has created a clean energy assessment district may create a debt service reserve fund to be used as security for capital raised under section 13-3207.
Source
Laws 2016, LB1012, § 9;
R.S.Supp.,2016, § 18-3209;
Laws 2017, LB625, § 9.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-3210 - Use of Interlocal Cooperation Act; public hearing; contract authorized.

13-3210.
Use of Interlocal Cooperation Act; public hearing; contract authorized.
(1) Two or more municipalities may enter into an agreement pursuant to the Interlocal Cooperation Act to jointly create, administer, or create and administer clean energy assessment districts. Notwithstanding subsection (1) of section 13-3204, the following provisions shall apply to jointly created districts:
(a) Such districts may be separate, overlapping, or coterminous and may be created anywhere within the municipalities that entered into the agreement or within their extraterritorial zoning jurisdictions, except that such districts shall not include any area within the corporate boundaries or extraterritorial zoning jurisdiction of any city or village unless such city or village is one of the municipalities that entered into the agreement; and
(b) The agreement shall provide for a governing body for any such district, which shall be made up of members of the governing bodies of the municipalities that entered into the agreement.
(2) If the creation of clean energy assessment districts is implemented jointly by two or more municipalities, a single public hearing held jointly by the cooperating municipalities is sufficient to satisfy the requirements of subsection (2) of section 13-3204.
(3) A municipality or municipalities may contract with a third party for the administration of clean energy assessment districts.
Source
Laws 2016, LB1012, § 10;
R.S.Supp.,2016, § 18-3210;
Laws 2017, LB625, § 10;
Laws 2019, LB124, § 1.
Cross References
Interlocal Cooperation Act, see section 13-801.