reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-306 - Joint facilities; employees; park board; appointment; bonds; election; issuance.

13-306.
Joint facilities; employees; park board; appointment; bonds; election; issuance.
To carry out the purposes set forth in section 13-304, the county board of any county is authorized to hire such employees as it deems necessary, and to appoint a park and recreation board of not less than three members to serve without compensation and to issue bonds for such purposes;
Provided,
that no such bonds shall be issued until the question of issuing the same shall have been submitted to the electors of the county at a general election therein, or at a special election called for such purposes, and a majority of electors voting at such election shall have voted in favor of issuing the bonds. Notice of such election shall be given by publication once each week for three successive weeks prior thereto in a legal newspaper published in or of general circulation in such county. Such bonds shall be payable in not less than five nor more than twenty years from the date of issuance thereof, and shall bear interest not exceeding the rate of six percent per annum, payable annually, with interest coupons attached to the bonds.
Whenever five percent of the registered voters voting in the county at the last general election and residing in such county shall file a petition in the office of the county clerk of such county requesting the county board of such county to submit the question of issuing bonds to the electors at the next general election or at a special election; or to submit to such electors the question of levying a park and recreation tax, as authorized by section 13-304, or both such questions, the county clerk shall determine and certify whether such petition has been signed by at least five percent of the registered voters voting in the county in the last general election, and who appear to reside in such county. He shall then present such petition to the county board at its next regular meeting. The county board shall thereupon cause such question of the issuance of bonds or levying such tax or both such questions, according to such petition, to be submitted to the electors of such county at the next general election, or special election called for such purpose if requested in such petition.
Source
Laws 1969, c. 86, § 9, p. 435;
Laws 1971, LB 557, § 1;
R.S.1943, (1983), § 23-822.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-307 - Joint facilities; bonds; authority of county board; eminent domain; powers.

13-307.
Joint facilities; bonds; authority of county board; eminent domain; powers.
If a majority of the electors voting thereon vote in favor of such question or questions submitted, such county board shall proceed accordingly.
To acquire property for the purposes set forth in section 13-304, each county shall have the power of eminent domain which shall be exercised by the county board of each county in the manner provided in sections 76-704 to 76-724.
Source
Laws 1971, LB 557, § 2;
R.S.1943, (1983), § 23-823.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-308 - Municipal corporations; powers.

13-308.
Municipal corporations; powers.
Any municipal corporation may contract with any person and provide funds for home-delivered meals for the elderly and senior volunteer programs.
Source
Laws 1975, LB 307, § 1;
R.S.1943, (1983), § 18-1730;
Laws 2017, LB417, § 1.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-309 - Municipal corporation, defined.

13-309.
Municipal corporation, defined.
For purposes of sections 13-308 and 13-309, municipal corporation shall mean any county, township, city, or village, whether organized and existing under direct provisions of the Constitution of Nebraska or statutes of this state, or by virtue of charters or other corporate articles or instruments executed under authority of the Constitution or statutes of this state.
Source
Laws 1975, LB 307, § 2;
R.S.1943, (1983), § 18-1731.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-310 - Formation of subdivision or district; special assessment; notice; copy to nonresident property owners.

13-310.
Formation of subdivision or district; special assessment; notice; copy to nonresident property owners.
Before any political subdivision, except any city of the metropolitan class, or special taxing district for public works or public improvements shall be formed, and before any political subdivision or special taxing district, excepting any city of the metropolitan class and school districts, may impose any special assessment for public works or public improvements, a copy of any notice required to be published by law shall be mailed to the last-known address of all nonresident property owners as shown on the current tax rolls at the time such notice is first published.
Source
Laws 1973, LB 344, § 1;
Laws 1974, LB 655, § 1;
R.S.1943, (1983), § 18-1216.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-311 - Formation of district; mailing of notice; requirements.

13-311.
Formation of district; mailing of notice; requirements.
The county clerk, city clerk, clerk of any political subdivision, except any city of the metropolitan class, or any other person upon whom the duty is imposed by law to publish notice required by law in regard to the formation of a special taxing district for public works or public improvements shall mail by certified mail with return receipt requested a copy of the published notice in regard to the formation of any special taxing district within the county, city, or other political subdivision, except any city of the metropolitan class, to the last-known address as shown on the current tax rolls of each nonresident property owner.
Source
Laws 1973, LB 344, § 2;
Laws 1974, LB 655, § 2;
R.S.1943, (1983), § 18-1217.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-312 - Special assessment; mailing of notice; requirements.

13-312.
Special assessment; mailing of notice; requirements.
The county clerk, city clerk, clerk of any political subdivision, except any city of the metropolitan class, or any other person upon whom the duty is imposed by law to publish notice required by law in regard to any special assessment by a special taxing district shall mail by certified mail with return receipt requested a copy of such notice to be published to the last-known address as shown on the current tax rolls of each nonresident property owner.
Source
Laws 1973, LB 344, § 3;
Laws 1974, LB 655, § 3;
R.S.1943, (1983), § 18-1218.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-313 - Failure to mail copy of published notice; assessment invalidated.

13-313.
Failure to mail copy of published notice; assessment invalidated.
The failure of any county clerk, city clerk, clerk of a political subdivision, except any city of the metropolitan class, or any other person upon whom the duty is imposed by law to mail a copy of a published notice as provided in sections 13-310 to 13-314 shall invalidate the assessment against the property involved while permitting all other assessments and procedures to be lawful.
Source
Laws 1973, LB 344, § 4;
Laws 1974, LB 655, § 4;
R.S.1943, (1983), § 18-1219.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-314 - Nonresident property owner, defined.

13-314.
Nonresident property owner, defined.
The term nonresident property owner as used in sections 13-310 to 13-314 shall mean any person or corporation whose residence and mailing address as shown on the current tax rolls is outside the boundaries of the county and who is a record owner of property within the boundaries of the political subdivision, except any city of the metropolitan class, special assessment district, or taxing district involved.
Source
Laws 1973, LB 344, § 5;
Laws 1974, LB 655, § 5;
R.S.1943, (1983), § 18-1220.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-315 - Appropriation or expenditure; purposes; method; limitation.

13-315.
Appropriation or expenditure; purposes; method; limitation.
The city commissioners or council of any city, the board of trustees of any village, and the county board of any county in the state shall have the power to appropriate or expend annually from the general funds or from revenue received from any proprietary functions of their respective political subdivision an amount not to exceed four-tenths of one percent of the taxable valuation of the city, village, or county for the purpose of encouraging immigration, new industries, and investment and to conduct and carry on a publicity campaign, including a publicity campaign conducted for the purpose of acquiring from any source a municipal electrical distribution system or exploiting and advertising the various agricultural, horticultural, manufacturing, commercial, and other resources, including utility services, of the city, village, or county. Such sum may be expended directly by the city, village, or county or may be paid to the chamber of commerce or other commercial organization or a similar county organization or multicounty organization or local development corporation to be expended for the purposes enumerated in this section under the direction of the board of directors of the organization. The total amount levied including the appropriation or expenditure made under this section shall not exceed the amount limited by law.
Source
Laws 1921, c. 187, § 1, p. 699;
C.S.1922, § 4392;
C.S.1929, § 18-1201;
R.S.1943, § 18-1401;
Laws 1969, c. 103, § 1, p. 478;
Laws 1972, LB 1261, § 1;
Laws 1979, LB 187, § 75;
Laws 1980, LB 599, § 5;
R.S.1943, (1983), § 18-1401;
Laws 1991, LB 840, § 24;
Laws 1992, LB 719A, § 30.
Annotations
Provisions under this section for expenditure of tax money and income from proprietary functions for purchase by a municipality or a county of property for industrial development violate the Constitution, but the provisions of expenditures for other purposes by a municipality or county itself or through private organizations are constitutional. Chase v. County of Douglas, 195 Neb. 838, 241 N.W.2d 334 (1976).
There is no hard-and-fast rule in determining whether a proposed expenditure of public funds is valid as devoted to a public use or purpose, and each case must be decided with reference to the object sought to be accomplished and to the degree and manner in which that object affects the public welfare. Kalkowski v. Nebraska Nat. Trails Museum Found., 20 Neb. App. 541, 826 N.W.2d 589 (2013).
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-316 - Expenditure; inclusion in budget.

13-316.
Expenditure; inclusion in budget.
The amount to be expended for the ensuing year or biennial period shall be fixed at the time of making up the annual or biennial budget required by law, and the same shall be included in the budget.
Source
Laws 1921, c. 187, § 2, p. 700;
C.S.1922, § 4393;
C.S.1929, § 18-1202;
R.S.1943, (1983), § 18-1402;
Laws 2000, LB 1116, § 5.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-317 - Juvenile emergency shelter care; contracts authorized.

13-317.
Juvenile emergency shelter care; contracts authorized.
Any municipal corporation may contract with any person and provide funds for juvenile emergency shelter care. For purposes of this section:
(1) Juvenile emergency shelter care shall mean temporary twenty-four-hour physical care and supervision in crisis situations and at times when an appropriate foster care resource is not available to persons eighteen years of age or younger; and
(2) Municipal corporation shall be as defined in section 13-309.
Source
Laws 1993, LB 526, § 1.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-318 - Public safety services; joint financing and operation; public safety commission; members; powers and duties.

13-318.
Public safety services; joint financing and operation; public safety commission; members; powers and duties.
(1) Any county and any municipalities and fire protection districts within the county may provide for the joint financing and operation of public safety services pursuant to an agreement under the Interlocal Cooperation Act or Joint Public Agency Act.
(2) Joint public safety services shall be operated by a public safety commission consisting of at least three members who represent the county and the participating municipalities and fire protection districts as provided in the agreement. Only elected officials are eligible to serve on the commission. In counties with more than one hundred thousand inhabitants, the county and participating municipalities and fire protection districts may appoint a separate fire protection and emergency services commission of at least three members to operate or coordinate fire protection or emergency services in the county and participating municipalities and fire protection districts. If the public safety services to be provided include fire protection, at least one representative of each fire protection district shall be a member of the commission. The commission may employ officers and other employees necessary to carry out its duties and responsibilities for public safety services or fire protection or emergency services and may enter into contracts, acquire and dispose of property, and receive funds appropriated to it by the county and any participating municipality or fire protection district, granted or appropriated to it by the state or federal government or an agency thereof, given to it by any individual, or collected from the sales and use tax authorized by section 13-319. If fire protection services or emergency services are to be provided, the commission shall appoint an individual trained in fire protection or emergency services with at least five years of experience in providing such services who shall coordinate fire protection and financing of the services in the county. The individual shall serve at the pleasure of the commission. The commission shall have other powers as are granted to the county and any of the participating municipalities or fire protection districts acting independently except as limited by the agreement.
Source
Laws 1996, LB 1177, § 5;
Laws 1997, LB 269, § 7;
Laws 1999, LB 87, § 52.
Cross References
Interlocal Cooperation Act, see section 13-801.
Joint Public Agency Act, see section 13-2501.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-319 - County; sales and use tax authorized; limitation; election.

13-319.
County; sales and use tax authorized; limitation; election.
Any county by resolution of the governing body may impose a sales and use tax of one-half percent, one percent, or one and one-half percent upon the same transactions sourced as provided in sections 77-2703.01 to 77-2703.04 within the county, but outside any incorporated municipality which has adopted a local sales tax pursuant to section 77-27,142, on which the state is authorized to impose a tax pursuant to the Nebraska Revenue Act of 1967, as amended from time to time. Any sales and use tax imposed pursuant to this section must be used (1) to finance public safety services provided by a public safety commission, (2) to provide the county share of funds required under any other agreement executed under the Interlocal Cooperation Act or Joint Public Agency Act, or (3) to finance public safety services provided by the county. A sales and use tax shall not be imposed pursuant to this section until an election has been held and a majority of the qualified electors have approved the tax pursuant to sections 13-322 and 13-323. A sales and use tax shall not be imposed pursuant to this section if the county is imposing a tax pursuant to section 77-6403.
Source
Laws 1996, LB 1177, § 6;
Laws 1999, LB 87, § 53;
Laws 2003, LB 282, § 2;
Laws 2011, LB106, § 2;
Laws 2019, LB472, § 7.
Cross References
Interlocal Cooperation Act, see section 13-801.
Joint Public Agency Act, see section 13-2501.
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-320 - Public safety services, defined.

13-320.
Public safety services, defined.
For purposes of sections 13-318 to 13-326, public safety services means crime prevention, offender detention, and firefighter, police, medical, ambulance, or other emergency services.
Source
Laws 2011, LB106, § 1.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-322 - Submission of question to voters; ballot language; procedure.

13-322.
Submission of question to voters; ballot language; procedure.
The powers granted by section 13-319 shall not be exercised unless and until the question has been submitted at a primary, general, or special election held within the area which would be subject to the tax and in which all registered voters are entitled to vote on such question. The officials of the incorporated municipality or county shall order the submission of the question by submitting a certified copy of the resolution proposing the tax to the election commissioner or county clerk. The question may include any terms and conditions set forth in the resolution proposing the tax, such as a termination date or the specific public safety service for which the revenue received from the tax will be allocated, and shall include the following language: Shall the county impose a sales and use tax upon the same transactions within the county, other than in municipalities which impose a local option sales tax, on which the State of Nebraska is authorized to impose a tax to finance public safety services? If a majority of the votes cast upon the question are in favor of the tax, the governing body may impose the tax. If a majority of those voting on the question are opposed to the tax, the governing body shall not impose the tax. Any election under this section shall be conducted in accordance with the procedures provided in the Election Act.
Source
Laws 1996, LB 1177, § 9;
Laws 1997, LB 269, § 8.
Cross References
Election Act, see section 32-101.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-323 - Submission of question to voters; notice.

13-323.
Submission of question to voters; notice.
The election commissioner or county clerk shall give notice of the submission of the question of imposing a tax under section 13-319 not more than thirty days nor less than ten days before the election, by publication one time in one or more newspapers published in or of general circulation in the municipality or county in which the question is to be submitted. This notice is in addition to any other notice required under the Election Act.
Source
Laws 1996, LB 1177, § 10;
Laws 1997, LB 269, § 9.
Cross References
Election Act, see section 32-101.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-325 - County sales and use tax; distribution.

13-325.
County sales and use tax; distribution.
The proceeds of the sales and use tax imposed by a county under section 13-319 shall be distributed to the county for deposit in its general fund.
Source
Laws 1996, LB 1177, § 12.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-326 - County sales and use tax; laws governing; source of sales.

13-326.
County sales and use tax; laws governing; source of sales.
(1) All relevant provisions of the Nebraska Revenue Act of 1967, as amended, not inconsistent with sections 13-319, 13-324, and 13-325, shall govern transactions, proceedings, and activities pursuant to any sales and use tax imposed by a county.
(2) For the purposes of the sales and use tax imposed by a county, all retail sales, rentals, and leases, as defined and described in the Nebraska Revenue Act of 1967, are sourced as provided in sections 77-2703.01 to 77-2703.04.
Source
Laws 1996, LB 1177, § 13;
Laws 1999, LB 34, § 1;
Laws 2002, LB 947, § 2;
Laws 2003, LB 282, § 4.
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-328 - County; cede jurisdiction; limitation.

13-328.
County; cede jurisdiction; limitation.
A county which encompasses a city of the metropolitan class or city of the primary class shall not cede or transfer extraterritorial jurisdiction over land to a city of the first or second class or village if, on the date the county receives a request pursuant to subsection (1) of section 13-327, such land lies within the area extending three miles from the extraterritorial jurisdiction boundaries of such city of the metropolitan class or city of the primary class.
Source
Laws 2002, LB 729, § 2;
Laws 2012, LB1126, § 2.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-329 - County, city, village, or public utility; donation of motor vehicle; conditions.

13-329.
County, city, village, or public utility; donation of motor vehicle; conditions.
The governing body of a county, city, village, or public utility may authorize the donation of any motor vehicle that is owned by such county, city, village, or public utility, if the governing body has determined that the motor vehicle has reached the end of its useful life, to any charitable organization described in section 501(c)(3) or 501(c)(19) of the Internal Revenue Code that is incorporated pursuant to the Nebraska Nonprofit Corporation Act unless such donation is prohibited by law. The governing body shall not authorize such donation if any employee of the charitable organization or any proposed recipient of the motor vehicle from the charitable organization is a family member of any member of the governing body. For purposes of this section, family member means a spouse, child, parent, brother, sister, grandchild, or grandparent by blood, marriage, or adoption.
Source
Laws 2011, LB628, § 4.
Cross References
Nebraska Nonprofit Corporation Act, see section 21-1901.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-330 - Ownership, possession, storage, transportation, sale, and transfer of firearms and other weapons; power of counties, cities, and villages; ordinance, permit, or regulation; null and void.

13-330.
Ownership, possession, storage, transportation, sale, and transfer of firearms and other weapons; power of counties, cities, and villages; ordinance, permit, or regulation; null and void.
(1) The Legislature finds and declares that the regulation of the ownership, possession, storage, transportation, sale, and transfer of firearms and other weapons is a matter of statewide concern.
(2) Notwithstanding the provisions of any home rule charter, counties, cities, and villages shall not have the power to:
(a) Regulate the ownership, possession, storage, transportation, sale, or transfer of firearms or other weapons, except as expressly provided by state law; or
(b) Require registration of firearms or other weapons.
(3) Any county, city, or village ordinance, permit, or regulation in violation of subsection (2) of this section is declared to be null and void.
Source
Laws 2009, LB430, § 5;
Laws 2010, LB817, § 2;
R.S.1943, (2022), § 18-1703;
Laws 2023, LB77, § 1.
Effective Date: September 2, 2023
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-401 - Members and employees; personal liability insurance; authorized.

13-401.
Members and employees; personal liability insurance; authorized.
The governing board of any political subdivision in the State of Nebraska, may provide its members and employees of the political subdivision, either collectively or individually, with personal liability insurance coverage insuring against any liability and claim arising by reason of any act or omission in any manner relating to the performance, attempted performance, or failure of performance of official duties as such member or employee, and may authorize the payment of the premium, cost, and expense of such insurance from the general fund of such political subdivision.
Source
Laws 1973, LB 339, § 1;
R.S.1943, (1983), § 23-175.01.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-403 - Real property; purchase, lease-purchase, or acquisition; appraisal required.

13-403.
Real property; purchase, lease-purchase, or acquisition; appraisal required.
Notwithstanding any other provision of law, no political subdivision shall purchase, lease-purchase, or acquire for consideration real property having an estimated value of one hundred thousand dollars or more unless an appraisal of such property has been performed by a certified real property appraiser.
Source
Laws 1994, LB 681, § 1;
Laws 2006, LB 778, § 3.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-404 - Civil offices; vacancy; how filled.

13-404.
Civil offices; vacancy; how filled.
Every civil office in a political subdivision filled by appointment shall be vacant upon the happening of any one of the events listed in section 32-560 except as provided in section 32-561. The resignation of the incumbent of such a civil office may be made as provided in section 32-562. Vacancies in such a civil office shall be filled as provided in sections 32-567 and 32-574 and shall be subject to section 32-563.
Source
Laws 1994, LB 76, § 468;
Laws 2015, LB575, § 2.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-405 - Definition or legal status of animal; political subdivision; limitation on power.

13-405.
Definition or legal status of animal; political subdivision; limitation on power.
No political subdivision may by rule, regulation, ordinance, resolution, or proclamation define or assign a legal status to an animal or animals that is in any manner inconsistent with the status of animals as personal property.
Source
Laws 2012, LB459, § 1.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-501 - Act, how cited.

13-501.
Act, how cited.
Sections 13-501 to 13-513 shall be known and may be cited as the Nebraska Budget Act.
Source
Laws 1969, c. 145, § 50, p. 701;
R.S.1943, (1983), § 23-933;
Laws 1992, LB 1063, § 2;
Laws 1992, Second Spec. Sess., LB 1, § 2;
Laws 1993, LB 310, § 1;
Laws 1993, LB 734, § 15;
Laws 1994, LB 1257, § 2;
Laws 1996, LB 900, § 1017;
Laws 1997, LB 250, § 1;
Laws 1997, LB 397, § 1;
Laws 1999, LB 86, § 2;
Laws 2000, LB 968, § 2;
Laws 2004, LB 939, § 1.
Cross References
For applicability to school districts and educational service units, see section 13-517.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-502 - Purpose of act; applicability.

13-502.
Purpose of act; applicability.
(1) The purpose of the Nebraska Budget Act is to require governing bodies of this state to which the act applies to follow prescribed budget practices and procedures and make available to the public pertinent information pertaining to the financial requirements and expectations of such governing bodies so that intelligent and informed support, opposition, criticism, suggestions, or observations can be made by those affected.
(2) The act shall not apply to governing bodies which have a budget of less than five thousand dollars per year.
(3) The act shall not apply to proprietary functions of municipalities for which a separate budget has been approved by the city council or village board as provided in the Municipal Proprietary Function Act.
(4) The Nebraska Budget Act shall not apply to any governing body for any fiscal year in which the governing body will not have a property tax request or receive state aid as defined in section 13-518.
(5) The act shall not apply to any public power district or public power and irrigation district organized pursuant to Chapter 70, article 6, to any rural power district organized pursuant to Chapter 70, article 8, or to any agency created pursuant to sections 18-2426 to 18-2434.
Source
Laws 1969, c. 145, § 1, p. 669;
Laws 1971, LB 157, § 1;
R.S.1943, (1983), § 23-921;
Laws 1991, LB 15, § 5;
Laws 1993, LB 734, § 16;
Laws 2000, LB 968, § 3;
Laws 2000, LB 1279, § 1.
Cross References
Municipal Proprietary Function Act, see section 18-2801.
Annotations
A budget of an airport authority adopted without full compliance with the requirements of the Nebraska Budget Act is void and may be set aside. Willms v. Nebraska City Airport Authority, 193 Neb. 567, 228 N.W.2d 276 (1975).
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-505 - Proposed budget statement; estimated expenditures; unencumbered balances; estimated income.

13-505.
Proposed budget statement; estimated expenditures; unencumbered balances; estimated income.
The estimated expenditures plus the required cash reserve for the ensuing fiscal year or biennial period less all estimated and actual unencumbered balances at the beginning of the year or biennial period and less the estimated income from all sources, including motor vehicle taxes, other than taxation of personal and real property shall equal the amount to be received from taxes, and such amount shall be shown on the proposed budget statement pursuant to section 13-504. The amount to be raised from taxation of personal and real property, as determined above, plus the estimated revenue from other sources, including motor vehicle taxes, and the unencumbered balances shall equal the estimated expenditures, plus the necessary required cash reserve, for the ensuing year or biennial period.
Source
Laws 1969, c. 145, § 4, p. 671;
R.S.1943, (1983), § 23-924;
Laws 1993, LB 310, § 4;
Laws 1997, LB 271, § 10;
Laws 2002, LB 568, § 2;
Laws 2013, LB111, § 3.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-507 - Levy increase; indicate on budget statement.

13-507.
Levy increase; indicate on budget statement.
When a levy increase has been authorized by vote of the electors, the adopted budget statement shall indicate the amount of the levy increase.
Source
Laws 1969, c. 145, § 6, p. 672;
R.S.1943, (1983), § 23-926.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-509.01 - Cash balance; expenditure authorized; limitation.

13-509.01.
Cash balance; expenditure authorized; limitation.
On and after the first day of its fiscal year in 1993 and of each succeeding year or on or after the first day of its biennial period and until the adoption of the budget by a governing body in September, the governing body may expend any balance of cash on hand for the current expenses of the political subdivision governed by the governing body. Except as provided in section 13-509.02, such expenditures shall not exceed an amount equivalent to the total amount expended under the last budget in the equivalent period of the prior budget year or biennial period. Such expenditures shall be charged against the appropriations for each individual fund or purpose as provided in the budget when adopted.
Source
Laws 1993, LB 734, § 21;
Laws 1994, LB 1257, § 4;
Laws 2013, LB111, § 6.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-509.02 - Cash balance; expenditure limitation; exceeded; when; section, how construed.

13-509.02.
Cash balance; expenditure limitation; exceeded; when; section, how construed.
The restriction on expenditures in section 13-509.01 may be exceeded upon the express finding of the governing body of the political subdivision that expenditures beyond the amount authorized are necessary to enable the political subdivision to meet its statutory duties and responsibilities. The finding and approval of the expenditures in excess of the statutory authorization shall be adopted by the governing body of the political subdivision in open public session of the governing body. Expenditures authorized by this section shall be charged against appropriations for each individual fund or purpose as provided in the budget when adopted, and nothing in this section shall be construed to authorize expenditures by the political subdivision in excess of that authorized by any other statutory provision.
Source
Laws 1994, LB 1257, § 1.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-510 - Emergency; transfer of funds; violation; penalty.

13-510.
Emergency; transfer of funds; violation; penalty.
Whenever during the current fiscal year or biennial period it becomes apparent to a governing body that due to unforeseen emergencies there is temporarily insufficient money in a particular fund to meet the requirements of the adopted budget of expenditures for that fund, the governing body may by a majority vote, unless otherwise provided by state law, transfer money from other funds to such fund. No expenditure during any fiscal year or biennial period shall be made in excess of the amounts indicated in the adopted budget statement, except as authorized in section 13-511, or by state law. Any officer or officers of any governing body who obligates funds contrary to the provisions of this section shall be guilty of a Class V misdemeanor.
Source
Laws 1969, c. 145, § 8, p. 673;
Laws 1977, LB 40, § 95;
R.S.1943, (1983), § 23-928;
Laws 2000, LB 1116, § 7.
Annotations
A determination of "emergency" under the Nebraska Budget Act is a question for a county board and will not be disturbed on appeal unless there has been an abuse of discretion. Meyer v. Colin, 204 Neb. 96, 281 N.W.2d 737 (1979).
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-512 - Budget statement; taxpayer; contest; basis; procedure.

13-512.
Budget statement; taxpayer; contest; basis; procedure.
A taxpayer upon whom a tax will be imposed as a result of the action of a governing body in adopting a budget statement may contest the validity of the budget statement adopted by the governing body by filing an action in the district court of the county in which the governing body is situated. Such action shall be based either upon a violation of or a failure to comply with the provisions and requirements of the Nebraska Budget Act by the governing body. In response to such action, the governing body shall be required to show cause why the budget statement should not be ordered set aside, modified, or changed. The action shall be tried to the court without a jury and shall be given priority by the district court over other pending civil litigation, and by the appellate court on appeal, to the extent possible and feasible to expedite a decision. Such action shall be filed within thirty days after the adopted budget statement is required to be filed by the governing body with the levying board. If the district court finds that the governing body has violated or failed to comply with the requirements of the act, the court shall, in whole or in part, set aside, modify, or change the adopted budget statement or tax levy as the justice of the case may require. The district court's decision may be appealed to the Court of Appeals.
The remedy provided in this section shall not be exclusive but shall be in addition to any other remedy provided by law.
Source
Laws 1969, c. 145, § 10, p. 674;
Laws 1979, LB 187, § 125;
R.S.1943, (1983), § 23-930;
Laws 1991, LB 732, § 18;
Laws 1992, LB 360, § 2.
Annotations
In an action hereunder, the trial court is without authority to award the plaintiff an attorney's fee. Willms v. Nebraska City Airport Authority, 193 Neb. 567, 228 N.W.2d 276 (1975).
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-513 - Auditor; request information; late fee; failure to provide information; auditor powers.

13-513.
Auditor; request information; late fee; failure to provide information; auditor powers.
(1) The auditor shall, on or before August 1 each year, request information from each governing body in a form prescribed by the auditor regarding (a) trade names, corporate names, or other business names under which the governing body operates and (b) agreements to which the governing body is a party under the Interlocal Cooperation Act and the Joint Public Agency Act. Each governing body shall provide such information to the auditor on or before September 30.
(2) Information requested pursuant to this section that is not received by the auditor on or before September 30 shall be delinquent. The auditor shall notify the political subdivision by facsimile transmission, email, or first-class mail of such delinquency. Beginning on the day that such notification is sent, the auditor may assess the political subdivision a late fee of twenty dollars per day for each calendar day the requested information remains delinquent. The total late fee assessed to a political subdivision under this section shall not exceed two thousand dollars per delinquency.
(3) The auditor shall remit to the State Treasurer for credit to the Auditor of Public Accounts Cash Fund a remedial fee sufficient to reimburse the direct costs of administering and enforcing this section, but such remedial fee shall not exceed one hundred dollars from any late fee received under this section. The auditor shall remit any late fee amount in excess of one hundred dollars received under this section to the State Treasurer to be distributed in accordance with Article VII, section 5, of the Constitution of Nebraska.
(4) If a political subdivision fails to provide the information requested under this section on or before September 30, the auditor may, at his or her discretion, audit such political subdivision. The expense of such audit shall be paid by the political subdivision.
Source
Laws 2004, LB 939, § 2;
Laws 2013, LB192, § 1;
Laws 2017, LB151, § 3;
Laws 2021, LB644, § 7.
Cross References
Interlocal Cooperation Act, see section 13-801.
Joint Public Agency Act, see section 13-2501.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-516 - Public power district; public power and irrigation district; rural power district; power project agency; proposed budget; contents; notice; meeting; changes.

13-516.
Public power district; public power and irrigation district; rural power district; power project agency; proposed budget; contents; notice; meeting; changes.
A public power district or public power and irrigation district organized pursuant to Chapter 70, article 6, a rural power district organized pursuant to Chapter 70, article 8, or any agency created pursuant to sections 18-2426 to 18-2434 shall prepare in writing each year a proposed budget which shall include at a minimum: Revenue from all sources separately stated as to each source and expenditures from the prior two years; estimates of the current year's revenue from all sources separately stated as to each source and expenditures; and a summary which outlines the fiscal policy of the district or agency for the period covered by the budget. Such proposed budget shall be available for inspection by the general public at each district's or agency's principal headquarters at least seven days prior to the meeting of the board of directors at which such budget is to be adopted. The budget shall be in a form approved by the Nebraska Power Review Board.
Notice of the place and time of such meeting of the board of directors shall be published at least seven days prior to the date set for such meeting in a newspaper of general circulation within the district or agency. The notice shall include a statement that the proposed budget is available for public inspection and the location where it is available. Any changes to the proposed budget made between the date the proposed budget is made available for public inspection and the date of the board meeting shall be added to the proposed budget at the principal headquarters of the district or agency prior to the board meeting. At such meeting the public shall have an opportunity to testify before the proposed budget is adopted, and a written record shall be kept of such meeting. If the adopted budget reflects a change from that shown in the proposed budget a summary of such changes shall be available for inspection at the principal headquarters of such district or agency.
Source
Laws 1993, LB 310, § 12.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-517 - School districts and educational service units; Nebraska Budget Act applicable.

13-517.
School districts and educational service units; Nebraska Budget Act applicable.
The annual budget of all school districts and educational service units shall be subject to the Nebraska Budget Act.
Source
Laws 1967, c. 509, § 1, p. 1711;
Laws 1971, LB 292, § 19;
R.S.1943, (1981), § 79-548;
Laws 1987, LB 127, § 2;
Laws 1992, LB 1063, § 196;
Laws 1992, Second Spec. Sess., LB 1, § 167;
R.S.Supp.,1992, § 79-547.03;
Laws 1993, LB 348, § 42.
Cross References
Nebraska Budget Act, see section 13-501.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-520 - Limitations; not applicable to certain restricted funds.

13-520.
Limitations; not applicable to certain restricted funds.
The limitations in section 13-519 shall not apply to (1) restricted funds budgeted for capital improvements, (2) restricted funds expended from a qualified sinking fund for acquisition or replacement of tangible personal property with a useful life of five years or more, (3) restricted funds pledged to retire bonds as defined in subdivision (1) of section 10-134 and approved according to law, (4) restricted funds used by a public airport to retire interest-free loans from the Division of Aeronautics of the Department of Transportation in lieu of bonded indebtedness at a lower cost to the public airport, (5) restricted funds budgeted in support of a service which is the subject of an agreement or a modification of an existing agreement whether operated by one of the parties to the agreement or by an independent joint entity or joint public agency, (6) restricted funds budgeted to pay for repairs to infrastructure damaged by a natural disaster which is declared a disaster emergency pursuant to the Emergency Management Act, (7) restricted funds budgeted to pay for judgments, except judgments or orders from the Commission of Industrial Relations, obtained against a governmental unit which require or obligate a governmental unit to pay such judgment, to the extent such judgment is not paid by liability insurance coverage of a governmental unit, (8) restricted funds budgeted to pay benefits under the Firefighter Cancer Benefits Act, or (9) the dollar amount by which restricted funds budgeted by a natural resources district to administer and implement ground water management activities and integrated management activities under the Nebraska Ground Water Management and Protection Act exceed its restricted funds budgeted to administer and implement ground water management activities and integrated management activities for FY2003-04.
Source
Laws 1996, LB 299, § 3;
Laws 1998, LB 989, § 3;
Laws 1999, LB 86, § 8;
Laws 1999, LB 87, § 54;
Laws 1999, LB 141, § 1;
Laws 2004, LB 962, § 4;
Laws 2009, LB121, § 2;
Laws 2015, LB261, § 2;
Laws 2017, LB339, § 73;
Laws 2019, LB212, § 2;
Laws 2021, LB432, § 10.
Cross References
Emergency Management Act, see section 81-829.36.
Firefighter Cancer Benefits Act, see section 35-1002.
Nebraska Ground Water Management and Protection Act, see section 46-701.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-521 - Governmental unit; unused restricted funds; authority to carry forward.

13-521.
Governmental unit; unused restricted funds; authority to carry forward.
A governmental unit may choose not to increase its total of restricted funds by the full amount allowed by law in a particular year. In such cases, the governmental unit may carry forward to future budget years the amount of unused restricted funds authority. The governmental unit shall calculate its unused restricted funds authority and submit an accounting of such amount with the budget documents for that year. Such unused restricted funds authority may then be used in later years for increases in the total of restricted funds allowed by law. Any unused budget authority existing on April 8, 1998, by reason of any prior law may be used for increases in restricted funds authority.
Source
Laws 1996, LB 299, § 4;
Laws 1998, LB 989, § 4.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-522 - Noncompliance with budget limitations; Auditor of Public Accounts; State Treasurer; duties.

13-522.
Noncompliance with budget limitations; Auditor of Public Accounts; State Treasurer; duties.
The Auditor of Public Accounts shall prepare budget documents to be submitted by governmental units which calculate the restricted funds authority for each governmental unit. Each governmental unit shall submit its calculated restricted funds authority with its budget documents at the time the budgets are due to the Auditor of Public Accounts. If the Auditor of Public Accounts determines from the budget documents that a governmental unit is not complying with the budget limits provided in sections 13-518 to 13-522, he or she shall notify the governing body of his or her determination and notify the State Treasurer of the noncompliance. The State Treasurer shall then suspend distribution of state aid allocated to the governmental unit until such sections are complied with. The funds shall be held for six months until the governmental unit complies, and if the governmental unit complies within the six-month period, it shall receive the suspended funds, but after six months, if the governmental unit fails to comply, the suspended funds shall be forfeited and shall be redistributed to other recipients of the state aid or, in the case of homestead exemption reimbursement, returned to the General Fund.
Source
Laws 1996, LB 299, § 5.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-601 - Local governments; receive funds from United States Government; expenditures authorized.

13-601.
Local governments; receive funds from United States Government; expenditures authorized.
It shall be lawful for any unit of local government of the State of Nebraska to receive funds from the United States Government pursuant to Title I of the federal State and Local Fiscal Assistance Act of 1972, Public Law 92-512, 92nd Congress, Second Session, 31 U.S.C. 1221 and following, or any successor act thereto. Such local government may use local assistance and other available resources for any purpose for which other revenue may be lawfully expended including the following:
(1) Ordinary and necessary maintenance and operating expenses for (a) public safety, including law enforcement, fire protection, and building code enforcement, (b) environmental protection, including sewage disposal, sanitation, and pollution abatement, (c) public transportation, including transit systems and streets and roads, (d) health, (e) recreation, (f) libraries, (g) social services as defined in section 68-1202, and (h) financial administration; and
(2) Ordinary and necessary capital expenditures authorized by law.
Source
Laws 1974, LB 824, § 1;
Laws 1978, LB 519, § 2;
R.S.1943, (1983), § 23-2701.