reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1115 - Pre-need sales agent; license required; fee; failure to surrender license; penalty.

12-1115.
Pre-need sales agent; license required; fee; failure to surrender license; penalty.
(1) No agent shall make any pre-need sales on behalf of a pre-need seller in this state without first obtaining a license from the director. The director shall not issue such a license without requiring the proposed agent to fill out an application form stating his or her name, address, and telephone number and the pre-need seller for whom he or she will be making pre-need sales. The pre-need seller for whom the agent will be making pre-need sales shall also sign the agent's application and agree to be responsible for supervising the agent in conjunction with any pre-need sales. The fee for an agent's license shall be twenty dollars which shall accompany the application.
(2) The agent's license, when issued, shall allow the agent to make pre-need sales only for the pre-need seller whose name appears on the license. If the agency relationship between the pre-need seller and the agent terminates for any reason, the pre-need seller shall immediately notify the department of such termination. Once such notification has been received, the acts of the agent shall no longer be imputed to the pre-need seller and the agent's license shall be considered as void. The agent, upon written request by the department, shall surrender to the department the license within a period of ten days after the receipt of such written notice. Failure on the part of the agent to surrender the license after written notification shall be a Class IV misdemeanor.
(3) It shall be the responsibility of the licensed agent to notify the director of any change of the agent's address.
Source
Laws 1986, LB 643, § 15;
Laws 2005, LB 119, § 3.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1116 - Licenses; disciplinary actions; grounds; notice; administrative fine.

12-1116.
Licenses; disciplinary actions; grounds; notice; administrative fine.
(1) The director may deny, revoke, or suspend any license of any pre-need seller or agent or may levy an administrative fine in accordance with subsection (3) of this section if the director finds that:
(a) The licensee has failed to pay the license fee prescribed for such license;
(b) The licensee, either knowingly or without the exercise of due care to prevent the same, has violated any of the provisions of the Burial Pre-Need Sale Act or any rule or regulation adopted and promulgated by the director pursuant to such act;
(c) An act or condition exists which, if it had existed at the time of the original application of such licensee, would have resulted in the director refusing to issue such license; or
(d) The licensee, upon receipt of a written inquiry from the department, has failed to respond to such inquiry or has failed to request an additional reasonable amount of time to respond to such inquiry within fifteen business days after such receipt.
(2) Written notification shall be provided to the licensee upon the director's making such determination, and the notice shall be mailed by the director to the last address on file for the licensee by certified or registered mail, return receipt requested. The notice shall state the specific action contemplated by the director and the specific grounds for such action. The notice shall allow the licensee receiving such notice twenty days from the date of actual receipt to:
(a) Voluntarily surrender his or her license; or
(b) File a written notice of protest of the proposed action of the director. If a written notice of protest is filed by the licensee, the Administrative Procedure Act shall govern the hearing process and procedure, including all appeals. Failure to file a notice of protest within the twenty-day period shall be equivalent to a voluntary surrender of the licensee's license, and the licensee shall surrender the license to the director.
(3) In addition to or in lieu of any applicable denial, suspension, or revocation of a license, any person violating the Burial Pre-Need Sale Act may, after notice and hearing, be subject to an administrative fine of not more than one thousand dollars per violation. Such fine may be enforced in the same manner as civil judgments. Any person charged with a violation of the act may waive his or her right to a hearing and consent to such discipline as the director determines is appropriate. The Administrative Procedure Act shall govern all hearings held pursuant to the Burial Pre-Need Sale Act.
Source
Laws 1986, LB 643, § 16;
Laws 1987, LB 93, § 3;
Laws 2005, LB 119, § 4;
Laws 2009, LB192, § 1.
Cross References
Administrative Procedure Act, see section 84-920.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1117 - Licenses; surrender; effect; reinstatement.

12-1117.
Licenses; surrender; effect; reinstatement.
(1) Any licensee may surrender any license issued by the director by delivering the license to the director with written notice of its surrender. Surrender shall not change the licensee's civil or criminal liability for acts committed prior or subsequent to the surrender of such license. Voluntary surrender shall not constitute an admission against interest or an admission of liability nor shall the same be used in any evidentiary proceeding as such an admission.
(2) The director may reinstate a license or issue a new license to a person whose license has expired, has been revoked, or was voluntarily surrendered if no fact or condition exists which would cause a revocation or would have caused the director to originally refuse to issue such license.
Source
Laws 1986, LB 643, § 17.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1118 - Violations; penalty.

12-1118.
Violations; penalty.
Any person who violates any provision of the Burial Pre-Need Sale Act or who makes a report required under such act which is false or fraudulent shall be guilty of a Class II misdemeanor and his or her license shall be revoked.
Source
Laws 1986, LB 643, § 18.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1119 - Violations; action to enjoin.

12-1119.
Violations; action to enjoin.
Whenever the director has reasonable cause to believe that any person, whether licensed or not, is violating any provision of the Burial Pre-Need Sale Act or any rule or regulation adopted and promulgated pursuant to such act, he or she may, in addition to all other actions allowed, bring an action in the district court of Lancaster County to enjoin such person from engaging in or continuing such violation or from doing any act in furtherance of such violation. In any such action, the district court may enter any order, judgment, or decree concerning temporary or permanent relief as it deems proper based upon the facts and circumstances presented to it by the director.
Source
Laws 1986, LB 643, § 19.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1120 - Pre-need seller; failure to perform obligations; director; powers.

12-1120.
Pre-need seller; failure to perform obligations; director; powers.
The director may collect the proceeds of any letter of credit, surety bond, or trust funds held pursuant to subdivision (2)(a) of section 12-1113 upon the failure of the pre-need seller to perform the obligations secured thereby. Thereafter, in the director's discretion, he or she may use such proceeds to secure completion of the mausoleum, columbarium, or lawn crypt or take any actions necessary to reimburse all pre-need purchasers of a crypt or niche therein to the extent of money paid or consideration given by the pre-need purchasers.
Source
Laws 1986, LB 643, § 20.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1121 - Trust; validity.

12-1121.
Trust; validity.
No trust created or any interest in such trust shall be invalidated by any existing law or rule against perpetuities, accumulations, or suspension of the power of alienation, and such trust and any interest may continue for such time as may be necessary to accomplish the purposes for which it was created.
Source
Laws 1986, LB 643, § 21.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1201 - Act, how cited.

12-1201.
Act, how cited.
Sections 12-1201 to 12-1212 shall be known and may be cited as the Unmarked Human Burial Sites and Skeletal Remains Protection Act.
Source
Laws 1989, LB 340, § 1.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1202 - Legislative findings and declarations.

12-1202.
Legislative findings and declarations.
The Legislature hereby finds and declares that:
(1) Human burial sites which do not presently resemble well-tended and well-marked cemeteries are subject to a higher degree of vandalism and inadvertent destruction than well-tended and well-marked cemeteries;
(2) Although existing law prohibits removal, concealment, or abandonment of any dead human body and provides for the care and maintenance of abandoned or neglected cemeteries and pioneer cemeteries, additional statutory guidelines and protections are in the public interest;
(3) Existing law on cemeteries reflects the value placed on preserving human burial sites but does not clearly provide equal and adequate protection or incentives to assure preservation of all human burial sites in this state;
(4) An unknown number of unmarked human burial sites containing the remains of pioneers, settlers, and Indians are scattered throughout the state;
(5) No adequate procedure regarding the treatment and disposition of human skeletal remains from unmarked graves exists to protect the interests of relatives or other interested persons; and
(6) There are scientific, educational, religious, and cultural interests in the remains of our ancestors and those interests, whenever possible, should be served.
Source
Laws 1989, LB 340, § 2;
Laws 2008, LB995, § 8.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1203 - Purposes of act.

12-1203.
Purposes of act.
The purposes of the Unmarked Human Burial Sites and Skeletal Remains Protection Act shall be to:
(1) Assure that all human burials are accorded equal treatment and respect for human dignity without reference to ethnic origins, cultural backgrounds, or religious affiliations by providing adequate protection for unmarked human burial sites and human skeletal remains located on all private and public lands within this state;
(2) Prohibit disturbance of unmarked human burial sites except as expressly permitted by the act;
(3) Establish procedures for the proper care and protection of unmarked human burial sites, human skeletal remains, and burial goods found in this state;
(4) Ensure that all unmarked human burial sites discovered in this state are to be left undisturbed to the maximum extent possible unless such sites are in reasonable danger of destruction, such sites need to be moved for a highway, road, or street construction project, or there is evidence of criminal wrongdoing and, when any unmarked human burial site must be disturbed for any of the reasons listed in this subdivision, ensure that the disposition of the contents of such site is carried out in accordance with the act; and
(5) Permit the scientific study and reinterment of human skeletal remains and burial goods.
Source
Laws 1989, LB 340, § 3.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1204 - Terms, defined.

12-1204.
Terms, defined.
For purposes of the Unmarked Human Burial Sites and Skeletal Remains Protection Act:
(1) Burial goods shall mean any item or items reasonably believed to have been intentionally placed with the human skeletal remains of an individual at the time of burial and which can be traced with a reasonable degree of certainty to the specific human skeletal remains with which it or they were buried;
(2) Human burial site shall mean the specific place where any human skeletal remains are buried and the immediately surrounding area;
(3) Human skeletal remains shall mean the body or any part of the body of a deceased human in any stage of decomposition;
(4) Indian tribe shall mean any federally recognized or state-recognized Indian tribe, band, or community;
(5) Professional archaeologist shall mean a person having a postgraduate degree in archaeology, anthropology, history, or a related field with a specialization in archaeology and with demonstrated ability to design and execute an archaeological study and to present the written results and interpretations of such a study in a thorough, scientific, and timely manner;
(6) Reasonably identified and reasonably identifiable shall mean identifiable, by a preponderance of the evidence, as to familial or tribal origin based on any available archaeological, historical, ethnological, or other direct or circumstantial evidence or expert opinion;
(7) Society shall mean the Nebraska State Historical Society; and
(8) Unmarked human burial shall mean any interment by whatever means of human skeletal remains for which there exists no grave marker, including burials located in abandoned or neglected cemeteries.
Source
Laws 1989, LB 340, § 4;
Laws 2008, LB995, § 9.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1205 - Person discovering remains or goods; duties; violation; penalty.

12-1205.
Person discovering remains or goods; duties; violation; penalty.
(1) Any person who encounters or discovers human skeletal remains or burial goods associated with an unmarked human burial in or on the ground shall immediately cease any activity which may cause further disturbance of the unmarked human burial and shall within forty-eight hours report the presence and location of such remains or goods to a local law enforcement officer in the county in which the remains or goods are found. Any person who knowingly fails to make such a report shall be guilty of a Class III misdemeanor.
(2) If human skeletal remains or burial goods associated with an unmarked human burial in or on the ground are discovered by any employee, contractor, or agent of the Department of Transportation in conjunction with highway construction, any construction in the area immediately adjacent to such remains or goods shall cease. The department or any of its employees, contractors, or agents shall within forty-eight hours of the discovery of the remains or goods report the presence and location of the remains or goods to a local law enforcement officer in the county in which the remains or goods are found. Any remains or goods may then be removed from the site following an examination by the appropriate agency in accordance with section 39-1363 and any applicable federal requirements. Following removal, the remains or goods shall be disposed of in accordance with the Unmarked Human Burial Sites and Skeletal Remains Protection Act. The construction project may continue once the remains or goods have been removed.
Source
Laws 1989, LB 340, § 5;
Laws 2017, LB339, § 72.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1206 - Discovery of remains or goods; law enforcement officer; notice.

12-1206.
Discovery of remains or goods; law enforcement officer; notice.
A law enforcement officer who receives notification pursuant to section 12-1205 shall promptly notify the landowner on whose property the human skeletal remains or burial goods were discovered, the county attorney, and the society.
Source
Laws 1989, LB 340, § 6.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1207 - Discovery of remains or goods; county attorney; duties.

12-1207.
Discovery of remains or goods; county attorney; duties.
Upon notification pursuant to section 12-1206, the county attorney shall determine whether the human skeletal remains are associated with or suspected of association with any crime and, if a determination of prosecutable criminal activity is made, shall retain custody of the remains in accordance with routine procedures until such time as the remains may be reburied in accordance with the Unmarked Human Burial Sites and Skeletal Remains Protection Act.
Source
Laws 1989, LB 340, § 7.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1208 - Discovery of remains or goods; society; duties.

12-1208.
Discovery of remains or goods; society; duties.
(1) Upon notification pursuant to section 12-1206, the society shall promptly assist in examining the discovered material to attempt to determine its origin and identity.
(2) If the society finds that the discovered human skeletal remains or burial goods are of non-American-Indian origin with a known or unknown identity, it shall notify the county attorney of the finding. Upon receipt of the finding, the county attorney shall cause the remains and associated burial goods to be interred in consultation with the county coroner. Reburial shall be in accordance with the wishes and at the expense of any known persons in the order listed by section 30-2223 or, if no relatives are known, in an appropriate cemetery at the expense of the county in which the remains were discovered after a one-year scientific study period if such study period is considered necessary or desirable by the society. In no case shall any human skeletal remains that are reasonably identifiable as to familial or tribal origin be displayed by any entity which receives funding or official recognition from the state or any of its political subdivisions. In situations in which human skeletal remains or burial goods that are unidentifiable as to familial or tribal origin are clearly found to be of extremely important, irreplaceable, and intrinsic scientific value, the remains or goods may be curated by the society until the remains or goods may be reinterred as provided in this subsection without impairing their scientific value.
(3) If the society finds that the discovered human skeletal remains or burial goods are of American Indian origin, it shall promptly notify in writing the Commission on Indian Affairs and any known persons in the order listed in section 30-2223 or, if no relatives are known, any Indian tribes reasonably identified as tribally linked to such remains or goods in order to ascertain and follow the wishes of the relative or Indian tribe, if any, as to reburial or other disposition. Reburial by any such relative or Indian tribe shall be by and at the expense of such relative or Indian tribe. In cases in which reasonably identifiable American Indian human skeletal remains or burial goods are unclaimed by the appropriate relative or Indian tribe, the society shall notify all other Indian tribes which can reasonably be determined to have lived in Nebraska in order to ascertain and follow the wishes of the tribe as to reburial or other disposition. Reburial by any such tribe shall be by and at the expense of the tribe. If such remains or goods are unclaimed by the appropriate tribe, the remains or goods shall be reburied, as determined by the commission, by one of the four federally recognized Indian tribes in Nebraska.
Source
Laws 1989, LB 340, § 8;
Laws 2001, LB 97, § 1;
Laws 2007, LB463, § 1113;
Laws 2014, LB998, § 1.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1209 - Entity possessing or controlling remains or goods on August 25, 1989; duties.

12-1209.
Entity possessing or controlling remains or goods on August 25, 1989; duties.
Notwithstanding any other provision of Nebraska law, any institution, agency, organization, or other entity in this state which receives funding or official recognition from the state or any of its political subdivisions and which has in its possession or control on August 25, 1989, any disinterred human skeletal remains or burial goods of American Indian origin which are reasonably identifiable as to familial or tribal origin, regardless of their present location, shall return any such remains and goods to the relative or Indian tribe for reburial, upon request of such relative or Indian tribe, or otherwise cause such remains and goods to be reinterred pursuant to subsections (2) and (3) of section 12-1208 within one year of receiving such request, except that any such entity which has, prior to January 1, 1989, received a written request from any relative or Indian tribe for the return of such reasonably identifiable remains and goods shall return to such relative or Indian tribe for reburial all such remains and goods by September 10, 1990.
Source
Laws 1989, LB 340, § 9.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1210 - Entity possessing or controlling remains or goods; request for return; duties.

12-1210.
Entity possessing or controlling remains or goods; request for return; duties.
Any institution, agency, organization, or other entity in this state which receives a request for the return of human skeletal remains or burial goods under the Unmarked Human Burial Sites and Skeletal Remains Protection Act shall, at least ninety days prior to the date for return established by statute or otherwise agreed upon pursuant to the act, provide the requesting relative or Indian tribe with an itemized inventory of any human skeletal remains and burial goods that are subject to return to the requesting relative or Indian tribe. At the time the entity transfers possession of such remains or goods to the requesting relative or Indian tribe, the transferor and the transferee shall each sign a transfer document which identifies by inventory number and description each human skeletal remain or burial good being transferred.
Source
Laws 1989, LB 340, § 10.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1211 - Dispute; resolution; procedure.

12-1211.
Dispute; resolution; procedure.
Whenever a dispute arises with regard to the disposition of human skeletal remains or burial goods pursuant to the Unmarked Human Burial Sites and Skeletal Remains Protection Act, the procedure set forth in this section shall be the exclusive remedy available to the aggrieved party under the act. No cause of action shall lie until the procedure set forth in this section is completed.
The aggrieved party shall submit to the adverse party documentation describing the nature of the grievance. The aggrieved party and the adverse party shall meet within sixty days of the mailing of the initial grievance and shall either concur or disagree after reviewing the appropriate documentation.
If after such meeting the parties disagree, they shall, within fifteen days following such meeting, designate a third party, agreed on by both original parties, to assist in the resolution of the dispute. If an agreement as to the designation of the third party is not reached within the fifteen-day period, the Public Counsel shall automatically be designated to serve in that capacity.
Following the designation of a third party, the aggrieved party may submit a petition, together with supporting documentation, to the third party describing the nature of the grievance. The aggrieved party shall serve a copy of the petition and all supporting documents on the adverse party at the time of filing. The adverse party shall have thirty days to respond to the petition by filing a response and supporting documentation with the third party, copies of which shall be served on the aggrieved party by the adverse party at the time of filing the response.
The third party shall review the petition, the response, all supporting documentation submitted by the parties, and other relevant information. Following such review and within ninety days after the filing of the petition, the two original parties and the third party shall, by majority vote, render a decision with regard to the matter in dispute.
The decision may be appealed by either party, and such appeal shall be in accordance with section 25-1937.
When the disposition of any human skeletal remains or burial goods is disputed and subject to arbitration under this section, the party in possession of the remains or goods shall retain possession until the arbitration process and appeals provided for in this section are completed.
Source
Laws 1989, LB 340, § 11.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1212 - Civil action; statute of limitation; recovery; attorney's fees.

12-1212.
Civil action; statute of limitation; recovery; attorney's fees.
(1) Any person, Indian tribe, or Indian tribal member shall have a civil cause of action against any person alleged to have intentionally violated the Unmarked Human Burial Sites and Skeletal Remains Protection Act or section 28-1301. The action shall be brought within two years of discovery by the plaintiff of the alleged violation or within two years of August 25, 1989, whichever is later. The action shall be filed either in the district court of the county in which the unmarked human burial, human skeletal remains, or burial goods are located or in which the defendant resides.
(2) If the plaintiff prevails in an action brought pursuant to this section:
(a) The court may award reasonable attorney's fees to the plaintiff and may grant injunctive or other appropriate relief, including forfeiture of any human skeletal remains or burial goods acquired as a result of or equipment used in the violation. The court shall order the disposition of any items forfeited, including the reinterment of any human skeletal remains or burial goods pursuant to the act; and
(b) The plaintiff may recover actual damages for each violation.
(3) If the defendant prevails in an action brought pursuant to this section, the court may award reasonable attorney's fees to the defendant.
Source
Laws 1989, LB 340, § 12.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1401 - Statewide Cemetery Registry; established and maintained.

12-1401.
Statewide Cemetery Registry; established and maintained.
(1) The Nebraska State Historical Society shall establish and maintain the Statewide Cemetery Registry. The registry shall be located in the office of the Nebraska State Historical Society and shall be made available to the public. The purpose of the registry is to provide a central data bank of accurate and current information regarding the location of cemeteries, burial grounds, mausoleums, and columbaria in the state.
(2)(a) Each city, village, township, county, church, fraternal and benevolent society, cemetery district, cemetery association, mausoleum association, and any other person owning, operating, or maintaining a cemetery, pioneer cemetery, abandoned or neglected cemetery, mausoleum, or columbarium shall register with the Statewide Cemetery Registry.
(b) Except as provided in subdivision (c) of this subsection, the registration shall include the following:
(i) The location or address of the cemetery, mausoleum, or columbarium;
(ii) A plat of the cemetery, mausoleum, or columbarium grounds, including any lots, graves, niches, or crypts, if available;
(iii) The name and address of the person or persons representing the entity owning, operating, or maintaining the cemetery, mausoleum, or columbarium;
(iv) The inception date of the cemetery, mausoleum, or columbarium, if available; and
(v) If the cemetery, mausoleum, or columbarium is abandoned, the abandonment date, if available.
(c) The information required in subdivision (b) of this subsection regarding the operation and maintenance of a cemetery, mausoleum, or columbarium prior to January 1, 2006, shall be required only if such information is reasonably available to the registering entity.
(d) The entity owning, operating, or maintaining the cemetery, mausoleum, or columbarium may include information regarding the history of the operation of the cemetery, mausoleum, or columbarium.
(3) The entity owning, operating, or maintaining a registered cemetery, mausoleum, or columbarium shall update its entry in the registry every ten years following the initial registration by the entity.
Source
Laws 2005, LB 211, § 11;
Laws 2008, LB995, § 10.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-202 - Legislative findings.

13-202.
Legislative findings.
The Legislature hereby finds that areas of chronic economic distress in the State of Nebraska are a detriment to the economic well-being, health, and safety of the citizens of Nebraska. The Legislature further contends that current governmental solutions have not been able to completely resolve certain problems such as overcrowding, unemployment, and poor health and sanitary conditions in a community which lead to further deterioration. Such problems cannot be remedied by the government alone, but can be alleviated through a partnership between the government and private enterprise. It is therefor declared to be public policy in this state to encourage contributions by business firms and individuals that offer and provide community and neighborhood assistance and community services.
Source
Laws 1984, LB 372, § 2;
Laws 2005, LB 334, § 1.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-203 - Terms, defined.

13-203.
Terms, defined.
For purposes of the Community Development Assistance Act, unless the context otherwise requires:
(1) Business firm shall mean any business entity, including a corporation, a fiduciary, a sole proprietorship, a partnership, a limited liability company, a corporation having an election in effect under Chapter 1, subchapter S of the Internal Revenue Code, as defined in section 49-801.01, subject to the state income tax imposed by section 77-2715 or 77-2734.02, an insurance company paying premium or related retaliatory taxes in this state pursuant to section 44-150 or 77-908, or a financial institution paying the tax imposed pursuant to sections 77-3801 to 77-3807;
(2) Community services shall mean any type of the following in a community development area: (a) Employment training; (b) human services; (c) medical services; (d) physical facility and neighborhood development services; (e) recreational services or activities; (f) educational services; or (g) crime prevention activities, including, but not limited to, (i) the instruction of any individual in the community development area that enables him or her to acquire vocational skills, (ii) counseling and advice, (iii) emergency services, (iv) community, youth, day care, and senior citizen centers, (v) in-home services, (vi) home improvement services and programs, and (vii) any legal enterprise which aids in the prevention or reduction of crime;
(3) Department shall mean the Department of Economic Development;
(4) Director shall mean the Director of Economic Development;
(5) Community development area shall mean any village, city, county, unincorporated area of a county, or census tract which has been designated by the department as an area of chronic economic distress;
(6) Community assistance shall mean furnishing financial assistance, labor, material, or technical advice to aid in the physical improvement of any part or all of a community development area;
(7) Community betterment organization shall mean (a) any organization performing community services or offering community assistance in a community development area and to which contributions are tax deductible under the provisions of the Internal Revenue Service of the United States Department of the Treasury and (b) a county, city, or village performing community services or offering community assistance in a community development area; and
(8) Area of chronic economic distress shall mean an area of the state which meets any of the following conditions:
(a) An unemployment rate which exceeds the statewide average unemployment rate;
(b) A per capita income below the statewide average per capita income; or
(c) A population loss between the two most recent federal decennial censuses.
Source
Laws 1984, LB 372, § 3;
Laws 1985, LB 344, § 1;
Laws 1986, LB 1114, § 1;
Laws 1987, LB 302, § 1;
Laws 1990, LB 1241, § 1;
Laws 1991, LB 284, § 1;
Laws 1993, LB 121, § 128;
Laws 1995, LB 574, § 15;
Laws 2001, LB 300, § 2;
Laws 2006, LB 1003, § 1.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-204 - Community betterment organization; program; tax credit status.

13-204.
Community betterment organization; program; tax credit status.
Any community betterment organization which provides community assistance or community services in a community development area may apply any time during the fiscal year to the department to have one or more programs certified for tax credit status as provided in sections 13-205 to 13-208. The proposal shall set forth the program to be conducted, the community development area, the estimated amount to be required for completion of the program or the annual estimated amount required for an ongoing program, the plans for implementing the program, and the amount of contributions committed or anticipated for such activities or services.
Source
Laws 1984, LB 372, § 4;
Laws 1991, LB 284, § 2;
Laws 2005, LB 334, § 2.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-205 - Program proposal; local government subdivision; department; review.

13-205.
Program proposal; local government subdivision; department; review.
If the subdivision of local government has adopted a community development plan for an area which includes the area in which the community betterment organization is providing community assistance or community services, the organization shall submit a copy of the program proposal to the chief executive officer of such subdivision. If the program proposal is consistent with the adopted community development plan, the chief executive officer shall so certify to the department for the department's approval or disapproval. If the program proposal is not consistent with the adopted community development plan of the local subdivision, the chief executive officer shall so indicate and the proposal shall not be approved by the department. If the proposed activities are consistent with the adopted community development plan, but for other reasons they are not viewed as appropriate by the local subdivision, the chief executive officer shall so indicate and the department shall review the program proposal and approve or disapprove it. The local subdivision shall review the proposal within forty-five days from the date of receipt for review. If the subdivision does not issue its finding concerning the proposal within forty-five days after receipt, the proposal shall be deemed approved. The department shall approve or disapprove a program proposal submitted pursuant to section 13-204 within forty-five days of receipt by the department.
Source
Laws 1984, LB 372, § 5;
Laws 1991, LB 284, § 3.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-206 - Director; adopt rules and regulations; tax credits.

13-206.
Director; adopt rules and regulations; tax credits.
(1) The director shall adopt and promulgate rules and regulations for the approval or disapproval of the program proposals submitted pursuant to section 13-205 taking into account the economic need level and the geographic distribution of the population of the community development area. The director shall also adopt and promulgate rules and regulations concerning the amount of the tax credit for which a program shall be certified. The tax credits shall be available for contributions to a certified program which may qualify as a charitable contribution deduction on the federal income tax return filed by the business firm or individual making such contribution. The decision of the department to approve or disapprove all or any portion of a proposal shall be in writing. If the proposal is approved, the maximum tax credit allowance for the certified program shall be stated along with the approval. The maximum tax credit allowance approved by the department shall be final for the fiscal year in which the program is certified. A copy of all decisions shall be transmitted to the Tax Commissioner. A copy of all credits allowed to business firms under sections 44-150 and 77-908 shall be transmitted to the Director of Insurance.
(2) For all business firms and individuals eligible for the credit allowed by section 13-207, except for insurance companies paying premium and related retaliatory taxes in this state pursuant to section 44-150 or 77-908, the Tax Commissioner shall provide for the manner in which the credit allowed by section 13-207 shall be taken and the forms on which such credit shall be allowed. The Tax Commissioner shall adopt and promulgate rules and regulations for the method of providing tax credits. The Director of Insurance shall provide for the manner in which the credit allowed by section 13-207 to insurance companies paying premium and related retaliatory taxes in this state pursuant to sections 44-150 and 77-908 shall be taken and the forms on which such credit shall be allowed. The Director of Insurance may adopt and promulgate rules and regulations for the method of providing the tax credit. The Tax Commissioner shall allow against any income tax due from the insurance companies paying premium and related retaliatory taxes in this state pursuant to section 44-150 or 77-908 a credit for the credit provided by section 13-207 and allowed by the Director of Insurance.
Source
Laws 1984, LB 372, § 6;
Laws 1986, LB 1114, § 2;
Laws 1987, LB 302, § 2;
Laws 1990, LB 1241, § 2;
Laws 2001, LB 300, § 3;
Laws 2005, LB 334, § 3;
Laws 2008, LB855, § 1.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-207 - Business firm or individual; receive tax credit; maximum amount; when.

13-207.
Business firm or individual; receive tax credit; maximum amount; when.
(1) Any business firm or individual which plans to or which has contributed to a certified program of a community betterment organization may apply to the department for authorization for a tax credit for the contribution to the certified program in an amount up to but not exceeding the maximum tax credit allowed by the department. The maximum tax credit allowed by the department for each approved business firm or individual shall be in an amount which does not exceed forty percent of the total amount contributed by the business firm or individual during its taxable year to any programs certified pursuant to section 13-205. The director shall send a copy of the approved application which includes the amount of the tax credit to be allowed and a certification by the department that the contribution has been paid as proposed by the business firm or individual to the Tax Commissioner who shall grant a tax credit against any tax due under sections 77-2715, 77-2734.02, and 77-3801 to 77-3807 and to the Director of Insurance who shall grant a tax credit against any premium and related retaliatory taxes due under sections 44-150 and 77-908.
(2) No tax credit shall be granted to any business firm or individual in this state pursuant to the Community Development Assistance Act for activities that are a part of its normal course of business. Any tax credit balance may be carried over and applied against the business firm's or individual's tax liability for the next five years immediately succeeding the tax year in which the credit was first allowed.
Source
Laws 1984, LB 372, § 7;
Laws 1985, LB 344, § 2;
Laws 1986, LB 1114, § 3;
Laws 1987, LB 302, § 3;
Laws 1990, LB 1241, § 3;
Laws 2001, LB 300, § 4;
Laws 2005, LB 334, § 4.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-208 - Tax credits; limit.

13-208.
Tax credits; limit.
The total amount of tax credit granted for programs approved and certified under the Community Development Assistance Act by the department for any fiscal year shall not exceed three hundred fifty thousand dollars, except that for fiscal year 2016-17, the total amount of tax credit granted under this section shall be reduced by seventy-five thousand dollars.
Source
Laws 1984, LB 372, § 8;
Laws 2005, LB 334, § 5;
Laws 2011, LB345, § 9;
Laws 2014, LB1114, § 1;
Laws 2016, LB1083, § 7.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-301 - Counties containing city of first class; comprehensive development plan; encouraged to prepare; enforcement.

13-301.
Counties containing city of first class; comprehensive development plan; encouraged to prepare; enforcement.
Since counties containing larger municipalities are typically experiencing population and economic growth which promotes increased urban and rural land-use conflicts, the county government of a county that contains some or all portions of a city of the first class is strongly encouraged to prepare a comprehensive development plan that meets the requirements of section 23-114.02, adopt zoning and subdivision regulations covering all portions of its regulatory jurisdiction, and begin an organized and staffed program to enforce such zoning and subdivision regulations.
Source
Laws 1975, LB 317, § 2;
Laws 1978, LB 186, § 13;
Laws 1979, LB 412, § 22;
R.S.1943, (1981), § 84-152;
Laws 1985, LB 421, § 3.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-302 - County and city of metropolitan or primary class; assistance to enforce zoning and subdivision regulations; assess cost.

13-302.
County and city of metropolitan or primary class; assistance to enforce zoning and subdivision regulations; assess cost.
Effective July 1, 1976, a county government, city of the metropolitan class, or city of the primary class that is enforcing zoning and subdivision regulations shall, upon request, provide either directly or through an intergovernmental program all the necessary services and staff to assist villages and cities of the second class that are located wholly or partially within the county with the enforcement of their individual zoning and subdivision regulations, and such assistance may, at the option of the county, city of the metropolitan class, or city of the primary class, also be rendered to cities of the first class upon request. The county or municipality may assess the full costs of such assistance to a municipality served. The county or municipality providing the service may require a one-year notice before beginning or terminating such services.
Source
Laws 1975, LB 317, § 3;
Laws 1979, LB 412, § 23;
R.S.1943, (1981), § 84-153;
Laws 1985, LB 421, § 4.
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-303 - Counties, cities, and villages; contract; agreement; hearing; notice; cost; levy; fee.

13-303.
Counties, cities, and villages; contract; agreement; hearing; notice; cost; levy; fee.
The county boards of counties and the governing bodies of cities and villages may establish an emergency medical service, including the provision of scheduled and unscheduled ambulance service, as a governmental service either within or without the county or municipality, as the case may be. The county board or governing body may contract with any city, person, firm, or corporation licensed as an emergency medical service for emergency medical care by emergency care providers. Each may enter into an agreement with the other under the Interlocal Cooperation Act or Joint Public Agency Act for the purpose of establishing an emergency medical service or may provide a separate service for itself. Public funds may be expended therefor, and a reasonable service fee may be charged to the user. Before any such service is established under the authority of this section, the county board or the governing bodies of cities and villages shall hold a public hearing after giving at least ten days' notice thereof, which notice shall include a brief summary of the general plan for establishing such service, including an estimate of the initial cost and the possible continuing cost of operating such service. If the board or governing body after such hearing determines that an emergency medical service for emergency medical care by emergency care providers is needed, it may proceed as authorized in this section. The authority granted in this section shall be cumulative and supplementary to any existing powers heretofore granted. Any county board of counties and the governing bodies of cities and villages may pay their cost for such service out of available general funds or may levy a tax for the purpose of providing the service, which levy shall be in addition to all other taxes and shall be in addition to restrictions on the levy of taxes provided by statute, except that when a rural or suburban fire protection district provides the service, the county shall pay the cost for the county service by levying a tax on that property not in the rural or suburban fire protection district providing the service. The levy shall be subject to subsection (10) of section 77-3442 or section 77-3443, as applicable.
Source
Laws 1967, c. 111, § 1, p. 359;
Laws 1973, LB 239, § 1;
Laws 1978, LB 560, § 2;
R.S.1943, (1983), § 23-378;
Laws 1996, LB 1114, § 25;
Laws 1997, LB 138, § 31;
Laws 1999, LB 87, § 51;
Laws 2001, LB 808, § 1;
Laws 2015, LB325, § 1;
Laws 2020, LB1002, § 1.
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 › 13-304 - Recreational facilities; authorization; tax levy.

13-304.
Recreational facilities; authorization; tax levy.
Any city, village, school district, township, or county shall have the power to join with any other political or governmental subdivision, with any agency or public corporation, whether federal, state, or local, or with any number or combinations thereof by contract or otherwise in the joint ownership, operation, or performance of any property, facility, power, or function or in agreements containing the provisions that one or more thereof operate or perform for the other or others, this power as set forth in this section to be only for the express purpose of acquiring, holding, improving, and operating any park, playground, swimming pool, recreation center, or other recreational use or facility. Each such political or governmental subdivision shall also individually have power to acquire, hold, improve, and operate any park, playground, swimming pool, recreation center, or other recreational use or facility. For the exercise of the powers set forth in this section, each such political or governmental subdivision shall have the power to levy a tax, to be known as a park and recreation tax, upon all the taxable property in its jurisdiction. This levy may be accumulated as a sinking fund from fiscal year to fiscal year to provide funds for the purpose of acquisition, holding, improvement, and operation of any park, playground, swimming pool, recreation center, or other recreational use or facility.
Source
Laws 1963, c. 481, § 1, p. 1549;
Laws 1969, c. 86, § 8, p. 434;
R.S.1943, (1983), § 23-820;
Laws 1992, LB 719A, § 29.
Annotations
City may join with airport authority in acquisition of property for a park. Bowley v. City of Omaha, 181 Neb. 515, 149 N.W.2d 417 (1967).
2023 Nebraska Revised Statutes › Chapter 13 - Cities, Counties, and Other Political Subdivisions › 13-305 - Cities, villages, school districts, and counties; joint facilities; powers.

13-305.
Cities, villages, school districts, and counties; joint facilities; powers.
For the specific purposes set forth in section 13-304, any city, village, school district or county shall have the power to receive (1) any grant or devise of real estate, (2) any grant or gift or bequest of money or other personal property, and (3) any other donation in trust or otherwise.
Source
Laws 1963, c. 481, § 2, p. 1550;
R.S.1943, (1983), § 23-821.
Annotations
City may acquire real estate for park purposes by gift. Bowley v. City of Omaha, 181 Neb. 515, 149 N.W.2d 417 (1967).