reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2714 - Economic development program; established by ordinance; amendment; repeal; procedures.

18-2714.
Economic development program; established by ordinance; amendment; repeal; procedures.
(1) After approval by the voters of an economic development program, the governing body of the city shall, within forty-five days after such approval, establish the economic development program by ordinance in conformity with the terms of such program as set out in the original enabling resolution.
(2) After the adoption of the ordinance establishing the economic development program, such ordinance shall only be amended after the governing body of the city (a) gives notice of and holds at least one public hearing on the proposed changes, (b) approves the proposed changes by a two-thirds vote of the members of such governing body, and (c) except as provided in subsection (3) of this section, submits the proposed changes to a new vote of the registered voters of the city in the manner provided in section 18-2713.
(3) A new vote of the registered voters of the city is not required for the following types of amendments to an economic development program:
(a) An amendment adding a type of qualifying business to those that are eligible to participate in the economic development program or removing a type of qualifying business from those that are eligible to participate in such program if such addition or removal is recommended by the citizen advisory review committee established under section 18-2715;
(b) An amendment making corrective changes to comply with the Local Option Municipal Economic Development Act; or
(c) An amendment making corrective changes to comply with any other existing or future state or federal law.
(4) The governing body of a city may, at any time after the adoption of the ordinance establishing the economic development program, by a two-thirds vote of the members of the governing body, repeal the ordinance in its entirety and end the economic development program, subject only to the provisions of any existing contracts relating to such program and the rights of any third parties arising from those contracts. Prior to such vote by the governing body, it shall publish notice of its intent to consider the repeal and hold a public hearing on the issue. Any funds in the custody of the city for such economic development program which are not spent or committed at the time of the repeal and any funds to be received in the future from the prior operation of the economic development program shall be placed into the general fund of the city.
Source
Laws 1991, LB 840, § 15;
Laws 2011, LB471, § 3;
Laws 2016, LB1059, § 7.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2715 - Citizen advisory review committee; membership; meetings; powers; unauthorized disclosure of information; penalty.

18-2715.
Citizen advisory review committee; membership; meetings; powers; unauthorized disclosure of information; penalty.
(1) The ordinance establishing the economic development program shall provide for the creation of a citizen advisory review committee. The committee shall consist of not less than five or more than ten registered voters of the city who shall be appointed to the committee by the mayor or chairperson subject to approval by the governing body of the city. At least one member of the committee shall have expertise or experience in the field of business finance or accounting. The ordinance shall designate an appropriate city official or employee with responsibility for the administration of the economic development program to serve as an ex officio member of the committee with responsibility for assisting the committee and providing it with necessary information and advice on the economic development program.
(2) No member of the citizen advisory review committee shall be an elected or appointed city official, a member of any planning commission created under section 19-925, an employee of the city, a participant in a decisionmaking position regarding expenditures of program funds, or an official or employee of any qualifying business receiving financial assistance under the economic development program or of any financial institution participating directly in the economic development program.
(3) The ordinance shall provide for regular meetings of the citizen advisory review committee to review the functioning and progress of the economic development program and to advise the governing body of the city with regard to the program. At least once in every six-month period after the effective date of the ordinance, the committee shall report to the governing body on its findings and suggestions at a public hearing called for that purpose.
(4) Members of the citizen advisory review committee, in their capacity as members and consistent with their responsibilities as members, may be permitted access to business information received by the city in the course of its administration of the economic development program, which information would otherwise be confidential (a) under section 84-712.05, (b) by agreement with a qualifying business participating in the economic development program, or (c) under any ordinance of the city providing access to such records to members of the committee and guaranteeing the confidentiality of business information received by reason of its administration of the economic development program. Such ordinance may provide that unauthorized disclosure of any business information which is confidential under section 84-712.05 shall be a Class III misdemeanor.
Source
Laws 1991, LB 840, § 16;
Laws 1993, LB 732, § 23;
Laws 2017, LB383, § 2.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2716 - Expenditures; budget.

18-2716.
Expenditures; budget.
Following the adoption of an ordinance establishing an economic development program, the amount to be expended on the program for the ensuing year or biennial period shall be fixed at the time of making the annual or biennial budget required by law and shall be included in the budget.
Source
Laws 1991, LB 840, § 17;
Laws 2000, LB 1116, § 16.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2717 - Appropriations; restrictions.

18-2717.
Appropriations; restrictions.
(1) No city of the metropolitan class or primary class shall appropriate from funds derived directly from local sources of revenue more than five million dollars for all approved economic development programs in any one year, no city of the first class shall appropriate from funds derived directly from local sources of revenue more than four million dollars for all approved economic development programs in any one year, and no city of the second class or village shall appropriate from funds derived directly from local sources of revenue more than three million dollars for all approved economic development programs in any one year.
(2) Notwithstanding the provisions of subsection (1) of this section, no city shall appropriate from funds derived directly from local sources of revenue an amount for an economic development program in excess of the total amount approved by the voters at the election or elections in which the economic development program was submitted or amended.
(3) The restrictions on the appropriation of funds from local sources of revenue as set out in subsections (1) and (2) of this section shall apply only to the appropriation of funds derived directly from local sources of revenue. Sales tax collections in excess of the amount which may be appropriated as a result of the restrictions set out in such subsections shall be deposited in the city's economic development fund and invested as provided for in section 18-2718. Any funds in the city's economic development fund not otherwise restricted from appropriation by reason of the city's ordinance governing the economic development program or this section may be appropriated and spent for the purposes of the economic development program in any amount and at any time at the discretion of the governing body of the city subject only to section 18-2716.
(4) The restrictions on the appropriation of funds from local sources of revenue shall not apply to the reappropriation of funds which were appropriated but not expended during previous fiscal years.
Source
Laws 1991, LB 840, § 18;
Laws 1992, LB 719A, § 79;
Laws 1993, LB 732, § 24;
Laws 2000, LB 1258, § 1;
Laws 2011, LB471, § 4;
Laws 2018, LB614, § 1;
Laws 2021, LB163, § 193.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2719 - Loan fund program; qualifying business; documentation required.

18-2719.
Loan fund program; qualifying business; documentation required.
At the time when a qualifying business makes application to a city to participate in a loan fund program, the qualifying business shall provide to the city appropriate documentation evidencing its negotiations with one or more primary lenders and the terms upon which it has received or will receive the portion of the total financing for its activities which will not be provided by the city.
Source
Laws 1991, LB 840, § 20.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2720 - Loan fund program; loan servicing requirements.

18-2720.
Loan fund program; loan servicing requirements.
(1) If the economic development program involves the establishment of a loan fund, the governing body of the city shall designate an appropriate individual to assume primary responsibility for loan servicing and shall provide such other assistance or additional personnel as may be required. The individual may be an employee of the city, or the city may contract with an appropriate business or financial institution for loan servicing functions. The governing body of the city shall be provided with an account of the status of each loan outstanding, program income, and current investments of unexpended funds on a monthly basis. Program income shall mean payments of principal and interest on loans made from the loan fund and the interest earned on these funds.
(2) Records kept on such accounts and reports made to the governing body of the city shall include, but not be limited to, the following information: (a) The name of the borrower; (b) the purpose of the loan; (c) the date the loan was made; (d) the amount of the loan; (e) the basic terms of the loan, including the interest rate, the maturity date, and the frequency of payments; and (f) the payments made to date and the current balance due.
(3) The individual responsible for loan servicing shall monitor the status of each loan and, with the cooperation of the governing body of the city and the primary lender or lenders, take appropriate action when a loan becomes delinquent. The governing body shall establish standards for the determination of loan delinquency, when a loan shall be declared to be in default, and what action shall be taken to deal with the default to protect the interests of the qualifying business, third parties, and the city. The governing body shall establish a process to provide for consultation, agreement, and joint action between the city and the primary lender or lenders in pursuing appropriate remedies following the default of a qualifying business in order to collect amounts owed under the loan.
Source
Laws 1991, LB 840, § 21;
Laws 2008, LB895, § 1.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2721 - Audit.

18-2721.
Audit.
The city shall provide for an annual, outside, independent audit of its economic development program by a qualified private auditing business. The auditing business shall not, at the time of the audit or for any period during the term subject to the audit, have any contractual or business relationship with any qualifying business receiving funds or assistance under the economic development program or any financial institution directly involved with a qualifying business receiving funds or assistance under the economic development program. The results of such audit shall be filed with the city clerk and made available for public review during normal business hours.
Source
Laws 1991, LB 840, § 22.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2723 - Appropriations and expenditures; exempt.

18-2723.
Appropriations and expenditures; exempt.
Appropriations and expenditures made by a city which are authorized by section 13-315 and made according to its provisions shall not be subject to the Local Option Municipal Economic Development Act and shall be exempt from its requirements.
Source
Laws 1991, LB 840, § 3.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2724 - Issuance of bonds; purpose; not general obligation of city.

18-2724.
Issuance of bonds; purpose; not general obligation of city.
Any city which has received voter approval to conduct an economic development program pursuant to the Local Option Municipal Economic Development Act, which program as presented to the voters included the authority to issue bonds pursuant to the act, may from time to time issue bonds as provided in sections 18-2724 to 18-2736. Such bonds shall be in such principal amounts as the city's governing body deems necessary to provide sufficient funds to carry out any of the purposes of and powers granted pursuant to the economic development program, including the establishment or increase of reserves and the payment of all other costs or expenses of the city incident to and necessary or convenient to carry out the economic development program. Principal and interest on the bonds shall be payable from one or more sources which are to be deposited in the economic development fund pursuant to section 18-2718. The bonds shall not be a general obligation of the city or a pledge of its credit or taxing power except to the extent of the obligation of the city to contribute funds to the economic development program pursuant to the act.
Source
Laws 1993, LB 732, § 1.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2725 - Issuance of bonds; immunity.

18-2725.
Issuance of bonds; immunity.
The members of a city's governing body and any person executing bonds under section 18-2724 shall not be liable personally on such bonds by reason of the issuance thereof.
Source
Laws 1993, LB 732, § 2.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2726 - Issuance of bonds; authorization; form.

18-2726.
Issuance of bonds; authorization; form.
Bonds issued under section 18-2724 shall be authorized by resolution of the issuing city's governing body, may be issued under a resolution or under a trust indenture or other security instrument in one or more series, and shall bear such date or dates, mature at such time or times, bear interest at such rate or rates, be in such denomination or denominations, be in such form, either coupon or registered, carry such conversion or registration privileges, have such rank or priority, be executed in such manner, be payable in such medium of payment and at such place or places, and be subject to such terms of redemption, with or without premium, as such resolution, trust indenture, or other security instrument may provide and without limitation by any other law limiting amounts, maturities, or interest rates. Any officer authorized or designated to sign, countersign, execute, or attest any bond or any coupon may utilize a facsimile signature in lieu of his or her manual signature.
Source
Laws 1993, LB 732, § 3.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2727 - Bonds; negotiability; sale.

18-2727.
Bonds; negotiability; sale.
(1) Except as the issuing city's governing body may otherwise provide, any bond and any attached interest coupons shall be fully negotiable within the meaning of and for all purposes of article 8, Uniform Commercial Code.
(2) The bonds may be sold at public or private sale as provided by the city's governing body and at such price or prices as determined by such governing body.
Source
Laws 1993, LB 732, § 4.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2728 - Bonds; officers' signatures; validity.

18-2728.
Bonds; officers' signatures; validity.
If any of the officers whose signatures appear on any bonds or coupons issued under section 18-2724 cease to be such officers before the delivery of such obligations, such signatures shall nevertheless be valid and sufficient for all purposes to the same extent as if such officers had remained in office until such delivery.
Source
Laws 1993, LB 732, § 5.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2730 - Refunding bonds; issuance authorized.

18-2730.
Refunding bonds; issuance authorized.
Any city may issue and sell refunding bonds for the purpose of paying or providing for the payment of any of its bonds issued under section 18-2724 at or prior to maturity or upon acceleration or redemption. Refunding bonds may be issued at any time prior to or at the maturity or redemption of the refunded bonds as the city's governing body deems appropriate. The refunding bonds may be issued in principal amount not exceeding an amount sufficient to pay or to provide for the payment of (1) the principal of the bonds being refunded, (2) any redemption premium thereon, (3) interest accrued or to accrue to the first or any subsequent redemption date or dates selected by the city's governing body in its discretion or to the date or dates of maturity, whichever is determined to be most advantageous or convenient for the city, (4) the expenses of issuing the refunding bonds, including bond discount, and redeeming the bonds being refunded, and (5) such reserves for debt service or other capital or current expenses from the proceeds of such refunding bonds as may be deemed necessary or convenient by the governing body of the issuing city. A determination by the governing body that any refinancing is advantageous or necessary, that any of the amounts provided in this section should be included in such refinancing, or that any of the bonds to be refinanced should be called for redemption on the first or any subsequent redemption date or permitted to remain outstanding until their respective dates of maturity shall be conclusive.
Source
Laws 1993, LB 732, § 7.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2731 - Refunding bonds; use; holder of bonds; payment of interest.

18-2731.
Refunding bonds; use; holder of bonds; payment of interest.
Refunding bonds issued under section 18-2730 may be exchanged for and in payment and discharge of any of the outstanding obligations being refunded. The refunding bonds may be exchanged for a like, greater, or smaller principal amount of the bonds being refunded as the issuing city's governing body may determine in its discretion. The holder or holders of the bonds being refunded need not pay accrued interest on the refunding bonds if and to the extent that interest is due or accrued and unpaid on the bonds being refunded and to be surrendered.
Source
Laws 1993, LB 732, § 8.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2732 - Refunding bonds; deposit of proceeds in trust; investments authorized; section, how construed.

18-2732.
Refunding bonds; deposit of proceeds in trust; investments authorized; section, how construed.
To the extent not required for the immediate payment and retirement of the obligations being refunded or for the payment of expenses incurred in connection with such refunding and subject to any agreement with the holders of any outstanding bonds, principal proceeds from the sale of any refunding bonds under section 18-2730 shall be deposited in trust to provide for the payment and retirement of the bonds being refunded, payment of interest and any redemption premiums, and payment of any expenses incurred in connection with such refunding, but provision may be made for the pledging and disposition of any surplus, including, but not limited to, provision for the pledging of any such surplus to the payment of the principal of and interest on any issue or series of refunding bonds. Money in any such trust fund may be invested in direct obligations of or obligations the principal of and interest on which are guaranteed by the United States Government, in obligations of any agency or instrumentality of the United States Government, or in certificates of deposit issued by a bank, capital stock financial institution, qualifying mutual financial institution, or trust company if such certificates are secured by a pledge of any of such obligations having an aggregate market value, exclusive of accrued interest, equal at least to the principal amount of the certificates so secured. Nothing in this section shall be construed as a limitation on the duration of any deposit in trust for the retirement of obligations being refunded but which have not matured and which are not presently redeemable or, if presently redeemable, have not been called for redemption. Section 77-2366 shall apply to deposits in capital stock financial institutions. Section 77-2365.01 shall apply to deposits in qualifying mutual financial institutions.
Source
Laws 1993, LB 732, § 9;
Laws 2001, LB 362, § 28.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2733 - Refunding bonds; general provisions applicable.

18-2733.
Refunding bonds; general provisions applicable.
The issue of refunding bonds, the manner of sale, the maturities, interest rates, form, and other details thereof, the security therefor, the rights of the holders thereof, and the rights, duties, and obligations of the city in respect of the same shall be governed by the provisions of sections 18-2724 to 18-2736 relating to the issue of bonds other than refunding bonds insofar as the same may be applicable.
Source
Laws 1993, LB 732, § 10.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2734 - Issuance of bonds; consent or other conditions not required.

18-2734.
Issuance of bonds; consent or other conditions not required.
Bonds may be issued under sections 18-2724 to 18-2736 without obtaining the consent of any department, division, commission, board, bureau, or instrumentality of this state and without any other proceedings or the happening of any other conditions or things than those proceedings, conditions, or things which are specifically required therefor by such sections, and the validity of and security for any bonds shall not be affected by the existence or nonexistence of any such consent or other proceedings, conditions, or things.
Source
Laws 1993, LB 732, § 11.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2735 - Bonds; securities; investment authorized.

18-2735.
Bonds; securities; investment authorized.
Bonds issued pursuant to sections 18-2724 to 18-2736 shall be securities in which all public officers and instrumentalities of the state and all political subdivisions, insurance companies, trust companies, banks, savings and loan associations, investment companies, executors, administrators, personal representatives, trustees, and other fiduciaries may properly and legally invest funds, including capital in their control or belonging to them. Such bonds shall be securities which may properly and legally be deposited with and received by any officer or instrumentality of this state or any political subdivision for any purpose for which the deposit of bonds or obligations of this state or any political subdivision thereof is now or may hereafter be authorized by law.
Source
Laws 1993, LB 732, § 12.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2736 - Bonds; tax exempt.

18-2736.
Bonds; tax exempt.
All bonds of a city issued pursuant to sections 18-2724 to 18-2736 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 taxes.
Source
Laws 1993, LB 732, § 13.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2737 - Economic development program approved prior to June 1, 1993; bond issuance; authorized; procedure.

18-2737.
Economic development program approved prior to June 1, 1993; bond issuance; authorized; procedure.
(1) Any city which has received voter approval to conduct an economic development program pursuant to the Local Option Municipal Economic Development Act prior to June 1, 1993, may, subject to subsection (2) of this section, issue bonds as provided by the act even though the proposed plan prepared pursuant to section 18-2710 did not contemplate or provide for the issuance of bonds and the question on the ballot approved by the voters did not set out that the city proposed to issue bonds to provide funds to carry out the economic development program.
(2) The governing body of any city proposing to issue bonds pursuant to the authority granted by subsection (1) of this section shall adopt a resolution expressing the intent of the city to issue bonds from time to time pursuant to the act to provide funds to carry out the economic development program. Such resolution shall set a date for a public hearing on the issue of exercising such authority, and notice of such hearing shall be published in a legal newspaper in or of general circulation in the city at least seven days prior to the date of such hearing. Following such hearing, the governing body of the city shall amend or incorporate into the ordinance adopted pursuant to section 18-2714 a provision authorizing the governing body to exercise, in the manner set forth in the act, the authority granted by the act to issue bonds to provide funds to carry out the economic development program.
(3) Any city desiring to exercise the authority granted by this section which complies with the provisions of subsection (2) of this section may exercise the authority to issue bonds as provided in the act.
Source
Laws 1993, LB 732, § 14;
Laws 2021, LB163, § 195.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2738 - Act; supplemental powers; how construed.

18-2738.
Act; supplemental powers; how construed.
The powers conferred by the Local Option Municipal Economic Development Act shall be in addition and supplemental to the powers conferred by any other law and shall be independent of and in addition to any other provisions of the law of Nebraska, including the Community Development Law. The act and all grants of power, authority, rights, or discretion to a city under the act shall be liberally construed, and all incidental powers necessary to carry the act into effect are hereby expressly granted to and conferred upon a city.
Source
Laws 1993, LB 732, § 15.
Cross References
Community Development Law, see section 18-2101.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2739 - Production of films, commercials, and television programs; qualifying business; duties.

18-2739.
Production of films, commercials, and television programs; qualifying business; duties.
A qualifying business which derives its principal source of income from the production of films, commercials, and television programs and which is utilizing an economic development program shall (1) provide notice to the Nebraska Film Office or its successor of each project for which the qualifying business intends to utilize the economic development program and (2) acknowledge in the production credits of the film, commercial, or television program the State of Nebraska and the city operating the economic development program. The acknowledgment shall be required only when production credits are displayed and shall not be required if prohibited by local, state, or federal law, rule, or regulation.
Source
Laws 2012, LB863, § 3.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2802 - Purpose of act.

18-2802.
Purpose of act.
The purpose of the Municipal Proprietary Function Act is to require municipal governing bodies of cities of all classes and villages to follow prescribed procedures and make available to the public pertinent financial information with regard to functions of municipal government which generate revenue and expend funds based largely on customer demand.
Source
Laws 1993, LB 734, § 2.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2803 - Terms, defined.

18-2803.
Terms, defined.
For purposes of the Municipal Proprietary Function Act:
(1) Fiscal year shall mean the twelve-month period established by each governing body for each proprietary function of municipal government for determining and carrying on its financial affairs for each proprietary function;
(2) Governing body shall mean the city council in the case of a city of any class, including any city with a home rule charter, and the village board of trustees in the case of a village;
(3) Municipal budget statement shall mean a budget statement adopted by a governing body for nonproprietary functions of the municipality under the Nebraska Budget Act;
(4) Proprietary budget statement shall mean a budget adopted by a governing body for each proprietary function pursuant to the Municipal Proprietary Function Act; and
(5) Proprietary function shall mean a water supply or distribution utility, a wastewater collection or treatment utility, an electric generation, transmission, or distribution utility, a gas supply, transmission, or distribution utility, an integrated solid waste management collection, disposal, or handling utility, or a hospital or a nursing home owned by a municipality.
Source
Laws 1993, LB 734, § 3;
Laws 2021, LB163, § 196.
Cross References
Nebraska Budget Act, see section 13-501.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2804 - Fiscal year established.

18-2804.
Fiscal year established.
Each governing body may establish a separate fiscal year for each proprietary function, except that any proprietary function which is subsidized by appropriations from the municipality's general fund shall have the same fiscal year as the municipality. For purposes of this section, subsidization shall mean that the costs of operation of a proprietary function are regularly financed by appropriations from the municipality's general fund in excess of the amount paid by the municipality to the proprietary function for actual service or services received.
Source
Laws 1993, LB 734, § 4.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2805 - Proposed proprietary budget statement; contents; filing.

18-2805.
Proposed proprietary budget statement; contents; filing.
(1) At least thirty days prior to the start of the fiscal year of each proprietary function, a proposed proprietary budget statement shall be prepared in writing and filed with the municipal clerk containing the following information:
(a) For the immediately preceding fiscal year, the revenue from all sources, the unencumbered cash balance at the beginning and end of the year, the amount received by taxation, and the amount of actual expenditure;
(b) For the current fiscal year, actual and estimated revenue from all sources separately stated as to each such source, the actual unencumbered cash balance available at the beginning of the year, the amount received from taxation, and the amount of actual and estimated expenditure, whichever is applicable;
(c) For the immediately ensuing fiscal year, an estimate of revenue from all sources separately stated as to each such source, the actual or estimated unencumbered cash balance, whichever is applicable, to be available at the beginning of the year, the amounts proposed to be expended during the fiscal year, and the amount of cash reserve based on actual experience of prior years; and
(d) A uniform summary of the proposed budget statement which shall include a total of all funds maintained for the proprietary function.
(2) Such statement shall contain the estimated cash reserve for each fiscal year and shall note whether or not such reserve is encumbered. The cash reserve projections shall be based upon the actual experience of prior years.
(3) Each proprietary budget statement shall be filed on forms prescribed and furnished by the Auditor of Public Accounts following consultation with representatives of such governing bodies as operate proprietary functions subject to the provisions of the Municipal Proprietary Function Act.
Source
Laws 1993, LB 734, § 5;
Laws 1999, LB 86, § 9;
Laws 2006, LB 1066, § 1.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2806 - Proposed proprietary budget statement; hearing; procedure; adopted statement; filing.

18-2806.
Proposed proprietary budget statement; hearing; procedure; adopted statement; filing.
(1) After a proposed proprietary budget statement is filed with the municipal clerk, the governing body shall conduct a public hearing on such statement. Notice of the time and place of the hearing, a summary of the proposed proprietary budget statement, and notice that the full proposed proprietary budget statement is available for public review with the municipal clerk during normal business hours shall be published one time at least five days prior to the hearing in a legal newspaper in or of general circulation within the governing body's jurisdiction or by mailing to each resident within the governing body's jurisdiction.
(2) After such hearing, the proposed proprietary budget statement shall be adopted or amended and adopted as amended, and a written record shall be kept of such hearing. If the adopted proprietary budget statement reflects a change from the proposed proprietary budget statement presented at the hearing, a copy of the adopted proprietary budget statement shall be filed with the municipal clerk within twenty days after its adoption and published in a legal newspaper in or of general circulation within the governing body's jurisdiction or by mailing to each resident within the governing body's jurisdiction.
Source
Laws 1993, LB 734, § 6;
Laws 2021, LB163, § 197.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2807 - Proprietary function reconciliation statement; when adopted; filing; public hearing; when.

18-2807.
Proprietary function reconciliation statement; when adopted; filing; public hearing; when.
If the actual expenditures for a proprietary function exceed the estimated expenditures in the proprietary budget statement during its fiscal year, the governing body shall adopt a proprietary function reconciliation statement within ninety days after the end of such fiscal year which reflects any difference between the adopted proprietary budget statement for the previous fiscal year and the actual expenditures and revenue for such fiscal year. After adoption of a proprietary function reconciliation statement, it shall be filed with the municipal clerk and published in a legal newspaper in or of general circulation within the governing body's jurisdiction or by mailing to each resident within the governing body's jurisdiction. If the difference between the adopted proprietary budget for the previous fiscal year and the actual expenditures and revenue for such fiscal year is greater than ten percent, the proprietary function reconciliation statement shall only be adopted following a public hearing.
Source
Laws 1993, LB 734, § 7;
Laws 2021, LB163, § 198.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-2808 - Act; exemption; accounting of income.

18-2808.
Act; exemption; accounting of income.
If the budget of a proprietary function is included in the municipal budget statement created pursuant to the Nebraska Budget Act, the Municipal Proprietary Function Act need not be followed for that proprietary function. Any income from a proprietary function which is transferred to the general fund of the municipality shall be shown as a source of revenue in the municipal budget statement created pursuant to the Nebraska Budget Act.
Source
Laws 1993, LB 734, § 8.
Cross References
Nebraska Budget Act, see section 13-501.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-3101 - Act, how cited.

18-3101.
Act, how cited.
Sections 18-3101 to 18-3105 shall be known and may be cited as the Municipal Custodianship for Dissolved Homeowners Associations Act.
Source
Laws 2015, LB304, § 1.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-3102 - Terms, defined.

18-3102.
Terms, defined.
For purposes of the Municipal Custodianship for Dissolved Homeowners Associations Act, unless the context otherwise requires:
(1) Common area means lot or outlot within a plat or subdivision of real property including the improvements thereon owned or otherwise maintained, cared for, or administered by the homeowners association for the common use, benefit, and enjoyment of its members;
(2) Homeowners association means a nonprofit corporation duly incorporated under the laws of the State of Nebraska for the purpose of enforcing the restrictive covenants established upon the real property legally described in the articles of incorporation which is located within the corporate limits of a municipality, each member of which is an owner of a lot located within the plat or subdivision and, by virtue of membership or ownership of a lot, is obligated to pay costs for the administration, maintenance, and care of the common area within the plat or subdivision. Homeowners association includes associations of residential homeowners, nonresidential property owners, or both;
(3) Lot means any designated parcel of land located within a plat or subdivision to be separately owned, used, developed, or built upon;
(4) Member means an owner that is qualified to be a member of a homeowners association by virtue of ownership of a lot covered by the property described in the declaration and articles of incorporation of a homeowners association dissolved under section 21-19,138;
(5) Municipality means any city or incorporated village of this state;
(6) Owner means the owner of a lot within the plat or subdivision, but does not include a person who has an interest in a lot solely as security for an obligation; and
(7) Real property means the real property described in the articles of incorporation which is located within or to be located within a plat or subdivision approved by a municipality and which is subject to restrictive covenants to be enforced by the homeowners association and filed of record in the office of the register of deeds of the county in which the real property is located.
Source
Laws 2015, LB304, § 2.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-3103 - Municipality; action to be appointed custodian.

18-3103.
Municipality; action to be appointed custodian.
In the event a homeowners association is dissolved pursuant to section 21-19,138 and not reinstated pursuant to the Nebraska Nonprofit Corporation Act, any municipality may bring an action to be appointed as custodian to manage the affairs of the homeowners association as set forth in section 18-3104.
Source
Laws 2015, LB304, § 3.
Cross References
Nebraska Nonprofit Corporation Act, see section 21-1901.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-3302 - City or village in two or more counties; annexation; petition of owners; procedure.

18-3302.
City or village in two or more counties; annexation; petition of owners; procedure.
Whenever the owner, owners, or a majority of the owners of any territory lying contiguous to the corporate limits of any city or village, the corporate limits of which city or village is situated in two or more counties and, whether the territory shall be situated within or without the counties of which such city or village is a part, except as provided in section 13-1115, shall desire to annex such territory to such city or village, such territory may be annexed in the manner provided in section 18-3301 and when so annexed shall thereafter be a part of such city or village.
Source
Laws 1903, c. 23, § 1, p. 259;
R.S.1913, § 5087;
C.S.1922, § 4259;
C.S.1929, § 17-408;
R.S.1943, § 17-406;
Laws 1957, c. 51, § 12, p. 245;
R.S.1943, (2012), § 17-406;
Laws 2017, LB133, § 313.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-3303 - State-owned land; effect of annexation.

18-3303.
State-owned land; effect of annexation.
The extension of the corporate limits of any city or village beyond or around any lands belonging to the State of Nebraska shall not affect the status of such state land.
Source
Laws 1917, c. 101, § 2, p. 267;
C.S.1922, § 4261;
C.S.1929, § 17-410;
R.S.1943, § 17-412;
R.S.1943, (2012), § 17-412;
Laws 2017, LB133, § 314.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-3305 - Additions; plat; acknowledgment; filing.

18-3305.
Additions; plat; acknowledgment; filing.
Every plat created pursuant to section 18-3304 shall contain a statement to the effect that the subdivision of (here insert a correct description of the land or parcel subdivided), as appears on this plat, is made with the free consent and in accordance with the desire of the undersigned owners and shall be duly acknowledged before some officer authorized to take the acknowledgment of deeds. When thus executed and acknowledged, the plat shall be filed for record and recorded in the office of the register of deeds and county assessor of the proper county.
Source
Laws 1879, § 105, p. 234;
R.S.1913, § 5093;
C.S.1922, § 4266;
C.S.1929, § 17-415;
R.S.1943, § 17-416;
Laws 1974, LB 757, § 5;
R.S.1943, (2012), § 17-416;
Laws 2017, LB133, § 316.
Annotations
When plat of proposed subdivision is prepared, executed, and filed by landowner without any representations by city with regard to disputed easement, it operates as deed of portion of land set apart for public use. Vakoc Constr. Co. v. City of Wayne, 191 Neb. 45, 213 N.W.2d 721 (1974).
Platting is required before county board can establish a village. State ex rel. Schoonover v. Crabill, 136 Neb. 819, 287 N.W. 669 (1939).
If plat is filed and recorded, failure to sign that plat does not make it void. Pillsbury v. Alexander, 40 Neb. 242, 58 N.W. 859 (1894).
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-3307 - Additions; streets and alleys.

18-3307.
Additions; streets and alleys.
Streets and alleys laid out in any addition to any city or village shall be continuous with and correspond in direction and width to the streets and alleys of the city or village to which they are in addition.
Source
Laws 1879, § 107, p. 234;
R.S.1913, § 5095;
C.S.1922, § 4268;
C.S.1929, § 17-417;
R.S.1943, § 17-418;
R.S.1943, (2012), § 17-418;
Laws 2017, LB133, § 318.
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-3308 - Additions; plat; how vacated; approval required.

18-3308.
Additions; plat; how vacated; approval required.
Any plat created pursuant to section 18-3304 may be vacated at any time before the sale of any lots contained in such plat by a written instrument declaring such plat to be vacated. Such written instrument shall be approved by the city council or village board of trustees and shall be duly executed, acknowledged, or proved, and recorded in the same office with the plat to be vacated. The execution and recording of such written instrument shall operate to destroy the force and effect of the recording of the plat so vacated and to divest all public rights in the streets, alleys, commons, and public grounds laid out or described in such plat. In cases when any lots have been sold, the plat may be vacated, as provided in this section, by all the owners of lots in such plat joining in the execution of such written instrument.
Source
Laws 1879, § 108, p. 234;
R.S.1913, § 5096;
C.S.1922, § 4269;
C.S.1929, § 17-418;
R.S.1943, § 17-419;
Laws 1985, LB 51, § 1;
R.S.1943, (2012), § 17-419;
Laws 2017, LB133, § 319.
Annotations
Upon vacation of plat of addition to city of second class, property in streets vacated reverts to adjoining landowner. City of Ord v. Zlomke, 181 Neb. 573, 149 N.W.2d 747 (1967).
Effect of vacation of plat of street is discussed and determined. Dell v. City of Lincoln, 170 Neb. 176, 102 N.W.2d 62 (1960).
Only those property owners whose property abuts on the vacated part of the street need join in the deed of vacation. Village of Hay Springs v. Hay Springs Commercial Co., 131 Neb. 170, 267 N.W. 398 (1936).
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-3309 - Additions; plats; vacation of part; effect.

18-3309.
Additions; plats; vacation of part; effect.
Any part of a plat may be vacated under section 18-3308. Such vacating does not abridge or destroy any of the rights and privileges of other property owners in such plat. Nothing contained in this section shall authorize the closing or obstructing of any public highways laid out according to law.
Source
Laws 1879, § 109, p. 235;
R.S.1913, § 5097;
C.S.1922, § 4270;
C.S.1929, § 17-419;
R.S.1943, § 17-420;
R.S.1943, (2012), § 17-420;
Laws 2017, LB133, § 320.
Annotations
Closing or obstruction of public highway is not authorized on vacation of plat. City of Ord v. Zlomke, 181 Neb. 573, 149 N.W.2d 747 (1967).
Effect of vacation of plat of street is discussed and determined. Dell v. City of Lincoln, 170 Neb. 176, 102 N.W.2d 62 (1960).
After dedication and acceptance of street, private proprietors of adjoining land cannot vacate or change the dedication. Village of Maxwell v. Booth, 161 Neb. 300, 73 N.W.2d 177 (1955).
That part of this section that provides "nothing contained in this section shall authorize the closing or obstruction of any public highway laid out according to law", does not apply to nominal streets designated on plats which were never used as public highways. Village of Hay Springs v. Hay Springs Commercial Co., 131 Neb. 170, 267 N.W. 398 (1936).
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-3310 - Additions; plat; vacation of part; rights of owners.

18-3310.
Additions; plat; vacation of part; rights of owners.
When any part of a plat shall be vacated as provided in section 18-3308, the owners of the lots so vacated may enclose the streets, alleys, and public grounds adjoining such lots in equal proportions.
Source
Laws 1879, § 110, p. 235;
R.S.1913, § 5098;
C.S.1922, § 4271;
C.S.1929, § 17-420;
R.S.1943, § 17-421;
R.S.1943, (2012), § 17-421;
Laws 2017, LB133, § 321.
Annotations
Vacated streets are the property of the proprietors of adjoining lots. City of Ord v. Zlomke, 181 Neb. 573, 149 N.W.2d 747 (1967).
Effect of vacation of plat of street is discussed and determined. Dell v. City of Lincoln, 170 Neb. 176, 102 N.W.2d 62 (1960).
Constitutionality of this section stated not to be involved. Village of Hay Springs v. Hay Springs Commercial Co., 131 Neb. 170, 267 N.W. 398 (1936).
2023 Nebraska Revised Statutes › Chapter 18 - Cities and Villages; Laws Applicable to All › 18-3311 - Additions; plat; vacation; recording.

18-3311.
Additions; plat; vacation; recording.
The county clerk in whose office any vacated plats are recorded shall write in plain, legible letters across that part of such plat so vacated the word, vacated, and also make a reference on the plat to the volume and page in which such instrument of vacation is recorded.
Source
Laws 1879, § 111, p. 235;
R.S.1913, § 5099;
C.S.1922, § 4272;
C.S.1929, § 17-421;
R.S.1943, § 17-422;
R.S.1943, (2012), § 17-422;
Laws 2017, LB133, § 322.