reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-305 - Reorganization; existing ordinances; effect; modification.

17-305.
Reorganization; existing ordinances; effect; modification.
(1) Upon the expiration of one year after the date of the declaration of the Secretary of State under section 17-301, the city shall be, as of that date, incorporated as a city of the second class. All ordinances, bylaws, acts, regulations, obligations, rules, and proclamations existing and in force in or with respect to any such city at the time of the declaration of the Secretary of State under section 17-301 shall be and remain in full force and effect for a period of one year and may be enacted, altered, or amended during such period in a manner consistent with the statutes governing cities of the first class, except that any such acts, alterations, or amendments shall not be effective beyond the date upon which the city is incorporated as a city of the second class.
(2) Notwithstanding the provisions of subsection (1) of this section, a city shall amend, repeal, or modify all ordinances, bylaws, acts, regulations, obligations, rules, and proclamations which are existing and in force in or with respect to such city at the time of the declaration of the Secretary of State under section 17-301 and which are inconsistent with the statutes governing cities of the second class in a manner which is in conformance and consistent with the statutes governing cities of the second class to take effect upon the effective date of the city's incorporation as a city of the second class.
Source
Laws 1933, c. 112, § 5, p. 454;
C.S.Supp.,1941, § 17-166;
R.S.1943, § 17-305;
Laws 1984, LB 1119, § 4;
Laws 2002, LB 729, § 8.
Annotations
Upon decrease in population of first-class city below five thousand inhabitants, the ordinances, rules, and regulations remain in effect. State ex rel. Cashman v. Carmean, 138 Neb. 819, 295 N.W. 801 (1941).
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-306 - City of the second class; reorganization as village; petition; election.

17-306.
City of the second class; reorganization as village; petition; election.
(1) The registered voters of a city of the second class may vote to discontinue organization as a city of the second class and organize as a village. The issue may be placed before the voters by a resolution adopted by the city council or by petition signed by one-fourth of the registered voters of such city.
(2) The petitions shall conform to section 32-628. The Secretary of State shall design the form to be used for the petitions. Petition signers and petition circulators shall conform to the requirements of sections 32-629 and 32-630. The city council shall submit the petitions to the election commissioner or county clerk for signature verification pursuant to section 32-631. The required number of signatures shall be one-fourth of the number of voters registered in the city at the last statewide general election. The election commissioner or county clerk shall notify the city council within thirty days after receiving the petitions from the city council whether the required number of signatures has been gathered. The city shall reimburse the county for any costs incurred by the election commissioner or county clerk.
(3) If the city council determines that the petitions are in proper form and signed by the necessary number of registered voters or after adoption of the resolution by the city council, the city council shall submit the question to the voters of whether to discontinue organization as a city of the second class and organize as a village at a special election pursuant to section 32-559 or at the same time as a local or statewide primary or general election held in the city of the second class. The form of ballot shall be For organization as a village, and Against organization as a village, and at the same election the voters shall vote for five trustees for the village. If a majority of the votes cast are For organization as a village, then such city shall within sixty days after such election become a village and be governed under the laws of this state applicable to a village unless at some future election such village votes to reorganize as a city of the second class in the manner provided in section 17-306.01.
Source
Laws 1879, § 53, p. 205;
Laws 1909, c. 21, § 1, p. 189;
R.S.1913, § 5077;
C.S.1922, § 4249;
C.S.1929, § 17-301;
R.S.1943, § 17-306;
Laws 1972, LB 661, § 3;
Laws 2014, LB702, § 3.
Annotations
Whenever a city of second class desires to discontinue its organization and return to a village organization, it may do so. State ex rel. Hostetter v. Holden, 19 Neb. 249, 27 N.W. 120 (1886).
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-308 - Reorganization; transfer of property; how effected.

17-308.
Reorganization; transfer of property; how effected.
If a city of the second class reorganizes as a village pursuant to section 17-306, the village board of trustees shall, at the expiration of sixty days from such election, enter upon the duties of their offices; and all books, papers, records, money, and property of such city shall be delivered over to the village board of trustees; and the authority of the city council and all city officers shall cease from and after the taking effect of village government in such city.
Source
Laws 1879, § 54, p. 206;
R.S.1913, § 5078;
C.S.1922, § 4250;
C.S.1929, § 17-302;
R.S.1943, § 17-308;
Laws 2017, LB133, § 100.
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-309 - Reorganization; existing ordinances; effect; debts; taxes.

17-309.
Reorganization; existing ordinances; effect; debts; taxes.
Upon reorganization of a city of the second class as a village pursuant to section 17-306, all ordinances of the city shall remain and be in full force in the village until amended or repealed by the village board of trustees, and the village board of trustees shall provide for the payment of indebtedness of the city and levy necessary taxes for such indebtedness as if the indebtedness had been incurred by the village.
Source
Laws 1879, § 55, p. 206;
R.S.1913, § 5079;
C.S.1922, § 4251;
C.S.1929, § 17-303;
R.S.1943, § 17-309;
Laws 2017, LB133, § 101.
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-310 - Decrease in population; remain city of the second class.

17-310.
Decrease in population; remain city of the second class.
Whenever any city of the second class decreases in population until it has a population of less than eight hundred inhabitants and more than one hundred inhabitants, as determined by the most recent federal decennial census or the most recent revised certified count by the United States Bureau of the Census, the mayor and city council may decide by ordinance to remain a city of the second class. If the mayor and city council enact such an ordinance, the mayor shall certify such fact to the Secretary of State who, upon the filing of such a certificate, shall by proclamation declare such city to remain a city of the second class. Such city shall continue to be governed by laws of this state applicable to cities of the second class.
Source
Laws 1984, LB 1119, § 5;
Laws 2017, LB113, § 16;
Laws 2017, LB133, § 102.
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-311 - Village; increase in population; reorganization as city of the second class.

17-311.
Village; increase in population; reorganization as city of the second class.
(1) Except as provided in section 17-312, whenever any village increases in population until it has a population of more than eight hundred inhabitants but less than five thousand inhabitants, as determined by the most recent federal decennial census or the most recent revised certified count by the United States Bureau of the Census, the village board of trustees shall certify such fact to the Secretary of State who, upon the filing of such a certificate, shall by proclamation declare such village to have become a city of the second class. After such proclamation, such city shall be governed by the laws of this state applicable to cities of the second class. The government of such city shall continue as organized at the date of such proclamation until the reorganization as a city of the second class.
(2) If any village becomes a city of the second class, the village board of trustees shall call a special election for the purpose of electing the mayor and city council members to be held not more than eight months after the proclamation is issued. At the initial election of the mayor and city council members, the names of the candidates receiving the greatest number of votes at the primary election if one is held shall be placed on the general election ballot. One-half or the bare majority of the candidates for city council in each precinct or ward or at-large candidates, as the case may be, receiving the greatest number of votes at the general election, shall be elected to terms of the longest duration, and those receiving the next greatest number of votes shall be elected to the remaining term or terms. The members of the village board of trustees shall hold office only until the newly elected mayor and city council members assume office.
(3) All ordinances, bylaws, acts, rules, regulations, obligations, and proclamations existing and in force in or with respect to any village at the time of its incorporation as a city of the second class shall remain in full force and effect after such incorporation as a city of the second class until repealed or modified by such city within one year after the date of the filing of the certificate pursuant to subsection (1) of this section.
Source
Laws 1984, LB 1119, § 6;
Laws 1988, LB 796, § 2;
Laws 1994, LB 76, § 495;
Laws 2017, LB113, § 17;
Laws 2017, LB133, § 103.
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-401 - Consolidation; authority.

17-401.
Consolidation; authority.
Any two or more cities of the second class or villages, lying adjacent to each other, may consolidate and become one city or village, as the case may be, and under the name and with all the powers, obligations, and duties of the city or village whose name shall be assumed and adopted in the proceedings provided in sections 17-402 and 17-403.
Source
Laws 1879, § 91, p. 228;
R.S.1913, § 5082;
C.S.1922, § 4254;
C.S.1929, § 17-403;
R.S.1943, § 17-401;
Laws 2017, LB133, § 106.
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-402 - Consolidation; procedure.

17-402.
Consolidation; procedure.
When any city or village shall desire to be annexed to another contiguous city or village, the city council or village board of trustees of each city or village shall appoint three commissioners to arrange and report to such city council or village board of trustees respectively the terms and conditions on which the proposed annexation can be made. If the city council or village board of trustees of each such city or village approves of the terms and conditions of such proposed annexation by ordinance, the city council or village board of trustees of each of such cities or villages shall submit the question of such annexation, upon the terms and conditions so proposed, to the electors of the respective cities or villages. If a majority of the electors of each such city or village vote in favor of such annexation, the city council or village board of trustees of each shall, by ordinance, declare such annexation. A certified copy of the whole proceedings of the city or village shall be filed with the city clerk or village clerk to which the annexation is made.
Source
Laws 1879, § 92, p. 228;
R.S.1913, § 5083;
C.S.1922, § 4255;
C.S.1929, § 17-404;
R.S.1943, § 17-402;
Laws 2017, LB133, § 107.
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-403 - Consolidation; when effective; existing rights and liabilities preserved.

17-403.
Consolidation; when effective; existing rights and liabilities preserved.
When certified copies of the proceedings for annexation are filed, as contemplated in section 17-402, the annexation shall be deemed complete; and the city or village to which annexation is made shall have the power to pass such ordinances, not inconsistent with law, as will carry into effect the terms of such annexation. After such annexation, the annexed city or village shall be governed as part of the city or village to which annexation is made. Such annexation shall not affect or impair any rights or liabilities then existing for or against either of such cities or villages, but they may be enforced as if no such annexation had taken place.
Source
Laws 1879, § 93, p. 228;
R.S.1913, § 5084;
C.S.1922, § 4256;
C.S.1929, § 17-405;
R.S.1943, § 17-403;
Laws 2017, LB133, § 108.
Annotations
The vacation by the owner of plat of an addition of a municipality within corporate limits does not ipso facto disconnect said land from the corporation. Kershaw v. Jansen, 49 Neb. 467, 68 N.W. 616 (1896).
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-404 - Consolidation; property.

17-404.
Consolidation; property.
When a city or village is annexed to another pursuant to section 17-402, the property, both real and personal, notes, bonds, obligations, accounts, demands, evidences of debt, rights, choses in action, franchises, books, records, maps, plats, and effects of every nature, of and belonging to the city or village so annexed, shall be the property of and belong to the city or village to which it is annexed.
Source
Laws 1879, § 94, p. 229;
R.S.1913, § 5085;
C.S.1922, § 4257;
C.S.1929, § 17-406;
R.S.1943, § 17-404;
Laws 2017, LB133, § 109.
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-405.02 - Contiguous land, defined.

17-405.02.
Contiguous land, defined.
For purposes of section 17-405.01, lands, lots, tracts, streets, or highways shall be deemed contiguous although a stream, roadway, embankment, strip, or parcel of land not more than five hundred feet wide lies between such lands, lots, tracts, streets, or highways and the corporate limits of a city of the second class or village.
Source
Laws 1967, c. 74, § 2, p. 241;
Laws 1971, LB 890, § 1;
Laws 2017, LB133, § 111.
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-405.03 - Laws, codes, rules, or regulations; effect of annexation.

17-405.03.
Laws, codes, rules, or regulations; effect of annexation.
Any extraterritorial zoning regulations, property use regulations, or other laws, codes, rules, or regulations imposed upon any annexed lands by the city of the second class or village before such annexation shall continue in full force and effect until otherwise changed.
Source
Laws 1967, c. 74, § 3, p. 241;
Laws 2017, LB133, § 112.
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-405.04 - Inhabitants of annexed land; benefits; ordinances.

17-405.04.
Inhabitants of annexed land; benefits; ordinances.
The inhabitants of territories annexed under sections 17-405.01 to 17-405.05 shall receive substantially the benefits of other inhabitants of such city of the second class or village as soon as practicable, and adequate plans and necessary city council or village board of trustees action to furnish such benefits as police, fire, snow removal, and water service must be adopted not later than one year after the date of annexation, and such inhabitants shall be subject to the ordinances and regulations of such city or village, except that such one-year period shall be tolled pending final court decision in any court action to contest such annexation.
Source
Laws 1967, c. 74, § 4, p. 241;
Laws 2017, LB133, § 113.
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-405.05 - City or village in two or more counties; annexation by city or village; procedure.

17-405.05.
City or village in two or more counties; annexation by city or village; procedure.
When any city of the second class or village situated in two or more counties shall desire to annex to its corporate limits any contiguous territory, whether within the counties within which such city or village is situated or otherwise, such territory may be annexed in the manner provided by sections 17-405.01 to 17-405.04.
Source
Laws 1903, c. 23, § 2, p. 259;
R.S.1913, § 5089;
C.S.1922, § 4262;
C.S.1929, § 17-411;
R.S.1943, § 17-413;
Laws 1967, c. 74, § 5, p. 241;
R.S.1943, (1987), § 17-413;
Laws 2017, LB133, § 114.
Annotations
A village located upon the border of one county may annex contiguous territory situated in an adjacent county, though such village has the burden of proving that the territory annexed will be benefited or that justice and equity require that the territory be annexed. Village of Wakefield v. Utecht, 90 Neb. 252, 133 N.W. 240 (1911).
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-501 - Cities of the second class and villages; powers; board of public trust; members; duties.

17-501.
Cities of the second class and villages; powers; board of public trust; members; duties.
Cities of the second class and villages shall be bodies corporate and politic and shall have power (1) to sue and be sued; (2) to contract or be contracted with; (3) to acquire and hold real and personal property within or without the limits of the city or village, for the use of the city or village, convey property, real or personal, and lease, lease with option to buy, or acquire by gift or devise real or personal property; and (4) to receive and safeguard donations in trust and may, by ordinance, supervise and regulate such property and the principal and income constituting the foundation or community trust property in conformity with the instrument or instruments creating such trust. The city council of any city of the second class or the village board of trustees may elect a board of five members, to be known as a board of public trust, who shall be residents of such city or village and whose duties shall be defined by ordinance and who shall have control and management of such donations in trust, in conformity with such ordinance. At the time of the establishment of the board of public trust, one member shall be elected for a term of one year, one for a term of two years, one for a term of three years, one for a term of four years, and one for a term of five years, and thereafter one member shall be elected each year for a term of five years. Vacancies in the membership of the board of public trust shall be filled in like manner as regular members of the board of public trust are elected.
Source
Laws 1879, § 56, p. 206;
R.S.1913, § 5080;
Laws 1917, c. 100, § 1, p. 264;
C.S.1922, § 4252;
C.S.1929, § 17-401;
Laws 1933, c. 29, § 1, p. 206;
Laws 1935, Spec. Sess., c. 10, § 6, p. 75;
Laws 1937, c. 30, § 1, p. 153;
Laws 1941, c. 25, § 1, p. 120;
Laws 1941, c. 130, § 14, p. 498;
C.S.Supp.,1941, § 17-401;
Laws 1943, c. 34, § 1, p. 152;
R.S.1943, § 17-501;
Laws 1971, LB 32, § 3;
Laws 2005, LB 626, § 3;
Laws 2017, LB133, § 117.
Annotations
Right of city to employ special counsel may be implied from power to sue and be sued. Meeske v. Baumann, 122 Neb. 786, 241 N.W. 550 (1932), 83 A.L.R. 131 (1932).
Village may bring suit in equity to declare a stockyard a public nuisance and to enjoin the same. Village of Kenesaw v. Chicago, B. & Q. R. R. Co., 91 Neb. 619, 136 N.W. 990 (1912).
Power of city of second class to contract is not made dependent upon its having previously provided funds with which to pay for that which it contracts. Slocum v. City of North Platte, 192 F. 252 (8th Cir. 1911).
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-502 - Seal; other powers.

17-502.
Seal; other powers.
Each city of the second class or village shall have a common seal, which it may change and alter at pleasure, and such other powers as may be conferred by law.
Source
Laws 1879, § 56, p. 207;
R.S.1913, § 5080;
Laws 1917, c. 100, § 1, p. 264;
C.S.1922, § 4252;
C.S.1929, § 17-401;
Laws 1933, c. 29, § 1, p. 206;
Laws 1935, Spec. Sess., c. 10, § 6, p. 75;
Laws 1937, c. 30, § 1, p. 153;
Laws 1941, c. 25, § 1, p. 120;
Laws 1941, c. 130, § 14, p. 498;
C.S.Supp.,1941, § 17-401;
Laws 1943, c. 34, § 1, p. 153;
R.S.1943, § 17-502;
Laws 2017, LB133, § 118.
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-503.01 - Real property less than five thousand dollars; sale; procedure.

17-503.01.
Real property less than five thousand dollars; sale; procedure.
Section 17-503 shall not apply to the sale of real property if the authorizing resolution directs the sale of real property, the total fair market value of which is less than five thousand dollars. Following passage of the resolution directing the sale of the property, notice of the sale shall be posted in three prominent places within the city or village for a period of not less than seven days prior to the sale of the property. The notice shall give a general description of the property offered for sale and state the terms and conditions of sale. Confirmation of the sale by passage of an ordinance may be required.
Source
Laws 1982, LB 909, § 5;
Laws 1995, LB 197, § 1;
Laws 2003, LB 476, § 2.
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-503.02 - Personal property; sale; procedure; other conveyance.

17-503.02.
Personal property; sale; procedure; other conveyance.
(1) The power of any city of the second class or village to convey any personal property owned by it shall be exercised by resolution directing the sale and the manner and terms of the sale. Following passage of the resolution directing the sale of the property, notice of the sale shall be posted in three prominent places within the city or village for a period of not less than seven days prior to the sale of the property. If the fair market value of the property is greater than five thousand dollars, notice of the sale shall also be published once in a legal newspaper in or of general circulation in such city or village at least seven days prior to the sale of the property. The notice shall give a general description of the property offered for sale and state the terms and conditions of sale.
(2) Personal property may be conveyed notwithstanding the procedure in subsection (1) of this section when (a) such property is being sold in compliance with the requirements of federal or state grants or programs or (b) such property is being conveyed to another public agency.
Source
Laws 2003, LB 476, § 3;
Laws 2007, LB28, § 1;
Laws 2017, LB133, § 120.
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-504 - Corporate name; process; service.

17-504.
Corporate name; process; service.
The corporate name of each city of the second class or village shall be the City (or Village) of .........., and all and every process and notice whatever affecting such city or village shall be served in the manner provided for service of a summons in a civil action.
Source
Laws 1879, § 57, p. 207;
R.S.1913, § 5081;
C.S.1922, § 4253;
C.S.1929, § 17-402;
R.S.1943, § 17-504;
Laws 1983, LB 447, § 6;
Laws 2017, LB133, § 121.
Annotations
Service upon mayor by registered mail in workmen's compensation case was good. Clark v. Village of Hemingford, 147 Neb. 1044, 26 N.W.2d 15 (1947).
The chairman of village board has no authority to waive issuance and service of summons and enter voluntary appearance without the official authority of the board. Anstine v. State, 137 Neb. 148, 288 N.W. 525 (1939).
Service of process upon a municipal corporation is had by service upon the mayor or chairman, and in his absence upon the clerk, and in absence of such officers, by leaving a certified copy at the office of the clerk, which service brings the corporation and not the official into court. Fogg v. Ellis, 61 Neb. 829, 86 N.W. 494 (1901); Chicago, B. & Q. R. R. Co. v. Hitchcock County, 60 Neb. 722, 84 N.W. 97 (1900).
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-505 - Ordinances, rules, and regulations; enactment; enforcement.

17-505.
Ordinances, rules, and regulations; enactment; enforcement.
In addition to those special powers specifically granted by law, cities of the second class and villages shall have the power to make all such ordinances, bylaws, rules, regulations, and resolutions, not inconsistent with the laws of the state, as may be expedient for maintaining the peace, good government, and welfare of the city or village and its trade and commerce and to enforce all ordinances by inflicting fines or penalties for the breach of such ordinances, not exceeding five hundred dollars for any one offense, recoverable with costs.
Source
Laws 1879, § 69, XII, p. 213;
Laws 1881, c. 23, § 8, XII, p. 175;
Laws 1885, c. 20, § 1, XII, p. 166;
Laws 1887, c. 12, § 1, XII, p. 294;
R.S.1913, § 5106;
C.S.1922, § 4279;
C.S.1929, § 17-428;
R.S.1943, § 17-505;
Laws 1999, LB 128, § 2;
Laws 2017, LB133, § 122.
Annotations
Municipality may enact ordinance imposing duty on gas company of keeping in repair and maintaining all pipelines. Clough v. North Central Gas Co., 150 Neb. 418, 34 N.W.2d 862 (1948).
Cities of the second class have power to make ordinances that punish operators of motor vehicles on city streets. Gembler v. City of Seward, 136 Neb. 196, 285 N.W. 542 (1939), modified on rehearing 136 Neb. 916, 288 N.W. 545 (1939).
Powers conferred upon villages and cities are not extended to board of health. State v. Temple, 99 Neb. 505, 156 N.W. 1063 (1916).
Payment of occupation tax under prior ordinance would not prevent prosecution for engaging in operation of billiard and pool room under later ordinance requiring a license. McCarter v. City of Lexington, 80 Neb. 714, 115 N.W. 303 (1908).
Municipality may grant the use of its streets to telephone company for its poles and lines, which right is a public use and not a special privilege, and, when company makes expenditures relying on an ordinance granting such use, city authorities cannot subsequently impose additional arbitrary burdens. City of Plattsmouth v. Nebraska Telephone Co., 80 Neb. 460, 114 N.W. 588 (1908).
Ordinance attempting to make it unlawful to keep any card table or permit card playing in any place of business was not authorized by this section. In re Sapp, 79 Neb. 781, 113 N.W. 261 (1907).
Village boards have power by ordinance to license and regulate billiard and pool rooms. Morgan v. State, 64 Neb. 369, 90 N.W. 108 (1902).
Village cannot enforce its ordinances both by fine and imprisonment, nor by imprisonment alone except as a means of enforcing the payment of the fine. Bailey v. State of Nebraska, 30 Neb. 855, 47 N.W. 208 (1890).
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-505.01 - Notice; publication.

17-505.01.
Notice; publication.
If a city of the second class or village is required to publish a notice or advertisement in a legal newspaper in or of general circulation in the city or village, and if there is no legal newspaper in or of general circulation in such city or village, then the city or village shall publish such notice or advertisement in a legal newspaper in or of general circulation in the county in which such city or village is located. If there is no legal newspaper in or of general circulation in such county, then the city or village shall publish such notice or advertisement by posting a written or printed copy thereof in each of three public places in the city or village for the same period of time such city or village is required to publish the notice or advertisement in a legal newspaper.
Source
Laws 2017, LB133, § 123.
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-506 - Property tax; amount of levy authorized.

17-506.
Property tax; amount of levy authorized.
Cities of the second class and villages shall have power to levy taxes for general revenue purposes in any one year not to exceed thirty-five cents on each one hundred dollars upon the taxable value of all the taxable property in such cities and villages. The valuation of such property shall be ascertained from the books or assessment rolls of the county assessor.
Source
Laws 1879, § 69, I, p. 211;
Laws 1881, c. 23, § 8, I, p. 172;
Laws 1885, c. 20, § 1, I, p. 162;
Laws 1887, c. 12, § 1, I, p. 291;
R.S.1913, § 5107;
Laws 1915, c. 91, § 1, p. 231;
Laws 1919, c. 51, § 1, p. 149;
C.S.1922, § 4280;
C.S.1929, § 17-429;
R.S.1943, § 17-506;
Laws 1947, c. 32, § 1, p. 142;
Laws 1953, c. 287, § 14, p. 938;
Laws 1979, LB 187, § 49;
Laws 1992, LB 719A, § 51.
Annotations
After the passage of the appropriation bill, power to contract is determined by the amounts appropriated therein plus amounts on hand of previous levies and previous appropriations. LeBarron v. City of Harvard, 129 Neb. 460, 262 N.W. 26 (1935).
A city can levy taxes for city purposes only on property within the city and the property is taxed when the levy is made. State ex rel. Hinson v. Nickerson, 99 Neb. 517, 156 N.W. 1039 (1916).
A village is authorized to levy taxes to pay a judgment for such construction of a light plant, even though a maximum amount of taxes has been theretofore assessed for payment of bonds and general purposes. Village of Oshkosh v. State of Nebraska ex rel. Fairbanks, Morse & Co., 20 F.2d 621 (8th Cir. 1927).
City can acquire waterworks and levy tax to pay for same, without a prior appropriation therefor, as the power to purchase and levy a tax for such purpose comes within the statutory exception. Slocum v. City of North Platte, 192 F. 252 (8th Cir. 1911).
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-507 - Other taxes; power to levy.

17-507.
Other taxes; power to levy.
Cities of the second class and villages shall have power to levy any other tax or special assessment authorized by law.
Source
Laws 1879, § 69, II, p. 211;
Laws 1881, c. 23, § 8, II, p. 173;
Laws 1885, c. 20, § 1, II, p. 163;
Laws 1887, c. 12, § 1, II, p. 291;
R.S.1913, § 5108;
C.S.1922, § 4281;
C.S.1929, § 17-430;
R.S.1943, § 17-507;
Laws 2017, LB133, § 124.
Annotations
When bonds are lawfully issued, municipality has authority to levy tax for their payment. Talbott v. City of Lyons, 171 Neb. 186, 105 N.W.2d 918 (1960).
Where improvements are made, special assessments may be levied by the council to pay for the same by resolution under terms of this section. Weilage v. City of Crete, 110 Neb. 544, 194 N.W. 437 (1923).
Though municipality can only levy taxes authorized and has no inherent power to levy a tax, the power may be implied from express power given to incur an obligation where the Legislature must have intended to furnish a means of payment. Union Pacific R. R. Co. v. Heuer, 97 Neb. 436, 150 N.W. 259 (1914).
The reducing of a water claim to judgment will not justify special taxes to pay the claim. State ex rel. Young v. Royse, 71 Neb. 1, 98 N.W. 459 (1904); State ex rel. Young v. Royse, 3 Neb. Unof. 262, 91 N.W. 559 (1902).
Under terms of prior act, municipality had authority to levy taxes to pay judgments on all taxable property within its boundaries and this section did not repeal the authority. Dawson County v. Clark, 58 Neb. 756, 79 N.W. 822 (1899).
Municipality is authorized to levy tax to pay judgment, and is not restricted in doing so by limitation on amount of bonds that could be issued to construct light plant. Village of Oshkosh v. State of Nebraska ex rel. Fairbanks, Morse & Co., 20 F.2d 621 (8th Cir. 1927).
This section provides power for cities of second class and villages to raise funds in addition to the general tax levy. Slocum v. City of North Platte, 192 F. 252 (8th Cir. 1911).
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-508 - Streets; grading and repair, when; bridges and sewers; construction.

17-508.
Streets; grading and repair, when; bridges and sewers; construction.
Cities of the second class and villages shall have the power to provide for the grading and repair of any street, avenue, or alley and the construction of bridges, culverts, and sewers. No street, avenue, or alley shall be graded unless such street, avenue, or alley shall be ordered to be done by the affirmative vote of two-thirds of the city council or village board of trustees.
Source
Laws 1879, § 69, III, p. 211;
Laws 1881, c. 23, § 8, III, p. 173;
Laws 1885, c. 20, § 1, III, p. 163;
Laws 1887, c. 12, § 1, III, p. 291;
Laws 1903, c. 20, § 1, p. 248;
R.S.1913, § 5109;
Laws 1915, c. 91, § 1, p. 231;
C.S.1922, § 4282;
C.S.1929, § 17-431;
R.S.1943, § 17-508;
Laws 1945, c. 28, § 1, p. 140;
Laws 1945, c. 29, § 1, p. 143;
Laws 1947, c. 23, § 1(1), p. 143;
Laws 2017, LB133, § 125.
Annotations
Cities of the second class are given the power to provide for the grading and repair of streets and the construction of culverts and sewers. Young v. City of Scribner, 171 Neb. 544, 106 N.W.2d 864 (1960).
Requirement of two-thirds vote is limited to orders for grading of streets. Village of Maxwell v. Booth, 161 Neb. 300, 73 N.W.2d 177 (1955).
Maintenance and repair of streets is a governmental function and the cost thereof must be paid from the general fund of the city. Thomson v. City of Chadron, 145 Neb. 316, 16 N.W.2d 447 (1944).
The making, improving, and repairing of streets relates to city's corporate interests only and it is liable for failure to maintain its streets in a safe condition. Goodrich v. University Place, 80 Neb. 774, 115 N.W. 538 (1908).
Where municipality makes provisions for carrying off surface water by drains, it may not discontinue the same and leave lot owner in worse condition than before it constructed such drains. City of McCook v. McAdams, 76 Neb. 1, 106 N.W. 988 (1906), affirmed on rehearing 76 Neb. 7, 110 N.W. 1005 (1907), vacated on rehearing 76 Neb. 11, 114 N.W. 596 (1908); McAdams v. City of McCook, 71 Neb. 789, 99 N.W. 656 (1904).
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-508.01 - Streets; maintenance and repair; contracts with county authorized.

17-508.01.
Streets; maintenance and repair; contracts with county authorized.
Where a city of the second class or village does not have sufficient funds to purchase equipment to maintain and keep its streets in repair, such city or village may contract with the county in which it is situated to have the county maintain and keep its streets in repair. The cost of such maintenance and repair shall be paid by such city or village to the county.
Source
Laws 1947, c. 33, § 1(2), p. 143.
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-508.02 - Streets; grading and repair; bridges and sewers; tax limits.

17-508.02.
Streets; grading and repair; bridges and sewers; tax limits.
For purposes of section 17-508, cities of the second class and villages shall have power to levy in any one year not to exceed ten and five-tenths cents on each one hundred dollars upon the taxable value of all the taxable property within the limits of such cities and villages.
Source
Laws 1879, § 69, III, p. 211;
Laws 1881, c. 23, § 8, III, p. 173;
Laws 1885, c. 20, § 1, III, p. 163;
Laws 1887, c. 12, § 1, III, p. 291;
Laws 1903, c. 20, § 1, p. 248;
R.S.1913, § 5109;
Laws 1915, c. 91, § 1, p. 231;
C.S.1922, § 4282;
C.S.1929, § 17-431;
R.S.1943, § 17-508;
Laws 1945, c. 28, § 1, p. 140;
Laws 1945, c. 29, § 1, p. 143;
Laws 1947, c. 33, § 1(3), p. 144;
Laws 1953, c. 287, § 15, p. 939;
Laws 1979, LB 187, § 50;
Laws 1992, LB 719A, § 52;
Laws 2017, LB133, § 126.
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-512 - Streets; main thoroughfares; improvement by ordinance; assessments.

17-512.
Streets; main thoroughfares; improvement by ordinance; assessments.
The city council of a city of the second class or village board of trustees may, by a three-fourths vote of all members of such city council or village board of trustees, enact an ordinance creating an improvement district, order such work to be done without petition upon any federal or state highways in the city or village or upon a street or route, designated by the mayor and city council or village board of trustees as a main thoroughfare, that connects to either a federal or state highway or a county road, and shall contract for such work, and shall levy assessments on the lots and parcels of land abutting on or adjacent to such street or alley specially benefited thereby in such district in proportion to such benefits, to pay the cost of such improvement.
Source
Laws 1879, § 69, IV, p. 211;
Laws 1881, c. 23, § 8, IV, p. 173;
Laws 1885, c. 20, § 1, IV, p. 163;
Laws 1903, c. 20, § 1, p. 248;
Laws 1909, c. 22, § 1, p. 191;
Laws 1911, c. 21, § 1, p. 139;
R.S.1913, § 5110;
Laws 1915, c. 92, § 1, p. 232;
Laws 1917, c. 102, § 1, p. 268;
Laws 1919, c. 50, § 1, p. 145;
C.S.1922, § 4283;
Laws 1923, c. 135, § 1, p. 331;
Laws 1927, c. 42, § 1, p. 178;
C.S.1929, § 17-432;
Laws 1933, c. 136, § 20, p. 530;
C.S.Supp.,1941, § 17-432;
R.S.1943, § 17-512;
Laws 1972, LB 1320, § 1;
Laws 2015, LB361, § 31;
Laws 2017, LB133, § 130.
Annotations
Another method for initiating paving proceedings is provided by this section. Elliott v. City of Auburn, 172 Neb. 1, 108 N.W.2d 328 (1961).
Power is granted to enact an ordinance creating a paving district. Chicago, St. P., M. & O. Ry. Co. v. City of Randolph, 163 Neb. 687, 81 N.W.2d 159 (1957).
Main thoroughfare must connect at both ends with state highway system. Manners v. City of Wahoo, 153 Neb. 437, 45 N.W.2d 113 (1950).
If three-fourths of all the members of council vote for improvement, the filing of the petition for the improvement by three-fourths of the resident owners of the property subject to the assessment is not necessary. Carr v. City of Lexington, 103 Neb. 293, 171 N.W. 920 (1919).
Under terms of former act, petition for improvement was not necessary and, upon a three-fourths vote of all the members of the council assenting to make the improvement, could create a paving district and levy special assessment to pay for the same. Fitzgerald v. Sattler, 102 Neb. 665, 168 N.W. 599 (1918).
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-513 - Streets; improvement; petitions and protests; sufficiency; how determined; appeal.

17-513.
Streets; improvement; petitions and protests; sufficiency; how determined; appeal.
Before proceeding with any improvement under section 17-509, the sufficiency of the protests or petitions or of the existence of the required facts and conditions shall be determined by the city council or village board of trustees at a hearing of which notice shall be given to all persons who may become liable for assessments by one publication in each of two successive weeks in a legal newspaper in or of general circulation in the city or village. Appeal from the action of the city council or village board of trustees may be made to the district court of the county in which the proposed district is situated. The sufficiency of the protests or petitions referred to in sections 17-510 and 17-511, as to the ownership of the property, shall be determined by the record in the office of the county clerk or register of deeds at the time of the adoption of such ordinance. In determining the sufficiency of the petitions or objections, intersections shall be disregarded, and any lot or ground owned by the city or village shall not be counted for or against such improvement.
Source
Laws 1927, c. 42, § 1, p. 178;
C.S.1929, § 17-432;
Laws 1933, c. 136, § 20, p. 530;
C.S.Supp.,1941, § 17-432;
R.S.1943, § 17-513;
Laws 1963, c. 71, § 1, p. 274;
Laws 2017, LB133, § 131.
Annotations
Sufficiency of paving petition is to be determined by record at time of adoption of ordinance. Elliott v. City of Auburn, 172 Neb. 1, 108 N.W.2d 328 (1961).
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-514 - Streets; improvement; assessments; certification to county treasurer.

17-514.
Streets; improvement; assessments; certification to county treasurer.
All assessments under sections 17-509 to 17-512 shall be a lien on the property on which levied from the date of levy and shall be certified by direction of the city council or village board of trustees to the city treasurer or village treasurer for collection. Except as provided in section 18-1216, such assessment shall be due and payable to such treasurer until the first day of November thereafter, or until the delivery of the tax list for such year to the county treasurer of the county in which such city or village is situated, at and after which time such assessment shall be due and payable to such county treasurer. The city council or village board of trustees of such city or village shall, within the time provided by law, cause such assessments, or portion thereof then remaining unpaid, to be certified to the county clerk for entry upon the proper tax lists. If the city treasurer or village treasurer collects any assessment or portion of such assessment so certified while such assessment shall be payable to the county treasurer, the city treasurer or village treasurer shall certify the assessment or portion of such assessment to the county treasurer at once, and the county treasurer shall correct the record to show such payment.
Source
Laws 1909, c. 21, § 1, p. 191;
Laws 1911, c. 21, § 1, p. 139;
R.S.1913, § 5110;
Laws 1915, c. 92, § 1, p. 232;
Laws 1917, c. 102, § 1, p. 268;
Laws 1919, c. 50, § 1, p. 145;
C.S.1922, § 4283;
Laws 1923, c. 135, § 1, p. 331;
Laws 1927, c. 42, § 1, p. 178;
C.S.1929, § 17-432;
Laws 1933, c. 136, § 20, p. 531;
C.S.Supp.,1941, § 17-432;
R.S.1943, § 17-514;
Laws 1996, LB 962, § 1;
Laws 2017, LB133, § 132.
Annotations
Special assessments are a lien from date of levy. Belza v. Village of Emerson, 159 Neb. 651, 68 N.W.2d 272 (1955).
Special assessments on real property are a lien inferior to lien of general taxes, and where property is sold at a tax foreclosure to satisfy lien of general taxes, title passes to a purchaser by such sale, free and clear of all special assessment liens. Polenz v. City of Ravenna, 145 Neb. 845, 18 N.W.2d 510 (1945).
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-516 - Streets and malls; improvement; paving bonds; warrants; interest; terms.

17-516.
Streets and malls; improvement; paving bonds; warrants; interest; terms.
For the purpose of paying the cost of constructing, landscaping, and equipping malls and plazas, paving, repaving, macadamizing or graveling, curbing, guttering, or otherwise improving streets, avenues, or alleys in any improvement district, the mayor and city council of a city of the second class or village board of trustees shall have the power and may, by ordinance, cause to be issued bonds of the city or village to be called District Improvement Bonds of District No. ...., payable in not exceeding fifteen years from date, and to bear interest payable annually or semiannually with interest coupons attached or may issue its warrants, as other warrants are issued, to be called District Improvement Warrants of District No. ...., payable in the order of their number, to be issued in such denominations as may be deemed advisable, and to bear interest. When warrants are issued for the payment of such cost, special taxes and assessments shall be levied sufficient to pay such warrants and the interest thereon within three years from the date of issuance.
Source
Laws 1909, c. 22, § 1, p. 192;
Laws 1911, c. 21, § 1, p. 140;
R.S.1913, § 5110;
Laws 1915, c. 92, § 1, p. 233;
Laws 1917, c. 102, § 1, p. 269;
Laws 1919, c. 50, § 1, p. 146;
C.S.1922, § 4283;
Laws 1923, c. 135, § 1, p. 332;
Laws 1927, c. 42, § 1, p. 179;
C.S.1929, § 17-432;
Laws 1933, c. 136, § 20, p. 532;
C.S.Supp.,1941, § 17-432;
R.S.1943, § 17-516;
Laws 1963, c. 72, § 1, p. 275;
Laws 1963, c. 73, § 1, p. 276;
Laws 1969, c. 92, § 3, p. 458;
Laws 1969, c. 51, § 44, p. 299;
Laws 2017, LB133, § 134.
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-518 - Streets; improvement; sinking fund; investment.

17-518.
Streets; improvement; sinking fund; investment.
Pending final redemption of warrant or warrants or bond or bonds for paving issued under section 17-516, the city treasurer or village treasurer is authorized to invest such sinking fund in interest-bearing time certificates of deposit in depositories approved and authorized to receive county funds, but in no greater amount in any depository than such depository is authorized to receive deposits of county funds; and the interest arising from such certificate of deposit shall be credited to its respective sinking fund as provided by law.
Source
Laws 1923, c. 135, § 1, p. 332;
Laws 1927, c. 42, § 1, p. 180;
C.S.1929, § 17-432;
Laws 1933, c. 136, § 20, p. 532;
C.S.Supp.,1941, § 17-432;
R.S.1943, § 17-518;
Laws 2017, LB133, § 135.
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-519 - Streets; improvement; assessments against public lands; payment.

17-519.
Streets; improvement; assessments against public lands; payment.
If in any city of the second class or village there shall be any real estate belonging to any county, school district, city, village, or other political subdivision adjacent to or abutting upon the street or other public way whereon paving, repaving, graveling, or other improvement has been ordered, it shall be the duty of the governing body of the political subdivision to provide for the payment of such special assessments or taxes as may be assessed against the real estate so adjacent or abutting or within an improvement district. In the event of the neglect or refusal so to do, the city or village may recover the amount of such special taxes or assessments in any proper action, and the judgment thus obtained may be enforced in the usual manner.
Source
Laws 1909, c. 22, § 1, p. 193;
Laws 1911, c. 21, § 1, p. 140;
R.S.1913, § 5110;
Laws 1915, c. 92, § 1, p. 234;
Laws 1917, c. 102, § 1, p. 269;
Laws 1919, c. 50, § 1, p. 146;
C.S.1922, § 4283;
Laws 1923, c. 135, § 1, p. 333;
Laws 1927, c. 42, § 1, p. 180;
C.S.1929, § 17-432;
Laws 1933, c. 136, § 20, p. 533;
C.S.Supp.,1941, § 17-432;
R.S.1943, § 17-519;
Laws 2017, LB133, § 136.
Annotations
All property in improvement district which either abuts on or is adjacent to improvement made is liable for assessments unless exempted. Chicago & N. W. Ry. Co. v. City of Seward, 166 Neb. 662, 90 N.W.2d 282 (1958).
2023 Nebraska Revised Statutes › Chapter 17 - Cities of the Second Class and Villages › 17-521 - Streets; improvement; railways; duty to pave.

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