2023 Nebraska Revised Statutes › Chapter 85 - State University, State Colleges, and Postsecondary Education › 85-1517 - Board; power to certify tax levy; limit; purposes; approval required to raise levy over limit; how collected.

85-1517.
Board; power to certify tax levy; limit; purposes; approval required to raise levy over limit; how collected.
(1) For fiscal years 2011-12 and 2012-13:
(a) The board may certify to the county board of equalization of each county within the community college area a tax levy not to exceed ten and one-quarter cents on each one hundred dollars on the taxable valuation of all property subject to the levy within the community college area, uniform throughout the area, for the purpose of supporting operating expenditures of the community college area;
(b) In addition to the levies provided in subdivisions (1)(a) and (c) of this section, the board may certify to the county board of equalization of each county within the community college area a tax levy not to exceed one cent on each one hundred dollars on the taxable valuation of all property within the community college area, uniform throughout such area, for the purposes of paying off bonds issued under sections 85-1520 to 85-1527 and establishing a capital improvement and bond sinking fund as provided in section 85-1515. The levy provided by this subdivision may be exceeded by that amount necessary to retire the general obligation bonds assumed by the community college area or issued pursuant to section 85-1515 according to the terms of such bonds or for any obligation pursuant to section 85-1535 entered into prior to January 1, 1997; and
(c) In addition to the levies provided in subdivisions (1)(a) and (b) of this section, the board may also certify to the county board of equalization of each county within the community college area a tax levy on each one hundred dollars on the taxable valuation of all property within the community college area, uniform throughout such area, in the amount which will produce funds only in the amount necessary to pay for funding accessibility barrier elimination project costs and abatement of environmental hazards as such terms are defined in section 79-10,110. Such tax levy shall not be so certified unless approved by an affirmative vote of a majority of the board taken at a public meeting of the board following notice and a hearing. The board shall give at least seven days' notice of such public hearing and shall publish such notice once in a newspaper of general circulation in the area to be affected by the increase. The proceeds of such tax levy shall be deposited in the capital improvement and bond sinking fund provided for in section 85-1515 for use in funding the projects authorized pursuant to this subdivision.
(2)(a) For fiscal years 2013-14 through 2023-24, the board may certify to the county board of equalization of each county within the community college area a tax levy not to exceed the difference between eleven and one-quarter cents and the rate levied for such fiscal year pursuant to subdivision (b) of this subsection on each one hundred dollars on the taxable valuation of all property subject to the levy within the community college area, uniform throughout the area, for the purpose of supporting operating expenditures of the community college area. For purposes of calculating the amount of levy authority available for operating expenditures pursuant to this subdivision, the rate levied pursuant to subdivision (b) of this subsection shall not include amounts to retire general obligation bonds assumed by the community college area or issued pursuant to section 85-1515 according to the terms of such bonds or for any obligation pursuant to section 85-1535 entered into prior to January 1, 1997. For fiscal year 2024-25 and each fiscal year thereafter, the board may certify a levy under this subdivision only if such levy is authorized under section 85-1543 or 85-2238. If so authorized, the levy provided by this subdivision may be exceeded by the amount necessary to generate sufficient revenue as described in section 85-1543 or 85-2238.
(b) For fiscal year 2013-14 and each fiscal year thereafter, in addition to the levies provided in subdivisions (a) and (c) of this subsection, the board may certify to the county board of equalization of each county within the community college area a tax levy not to exceed two cents on each one hundred dollars on the taxable valuation of all property within the community college area, uniform throughout such area, for the purposes of paying off bonds issued under sections 85-1520 to 85-1527 and establishing a capital improvement and bond sinking fund as provided in section 85-1515. The levy provided by this subdivision may be exceeded by that amount necessary to retire general obligation bonds assumed by the community college area or issued pursuant to section 85-1515 according to the terms of such bonds or for any obligation pursuant to section 85-1535 entered into prior to January 1, 1997.
(c) For fiscal years 2013-14 through 2023-24, in addition to the levies provided in subdivisions (a) and (b) of this subsection, the board of a community college area with a campus located on the site of a former ammunition depot may certify to the county board of equalization of each county within the community college area a tax levy not to exceed three-quarters of one cent on each one hundred dollars on the taxable valuation of all property within the community college area, uniform throughout such area, to pay for funding accessibility barrier elimination project costs and abatement of environmental hazards as such terms are defined in section 79-10,110. Such tax levy shall not be so certified unless approved by an affirmative vote of a majority of the board taken at a public meeting of the board following notice and a hearing. The board shall give at least seven days' notice of such public hearing and shall publish such notice once in a newspaper of general circulation in the area to be affected by the increase. The proceeds of such tax levy shall be deposited in the capital improvement and bond sinking fund provided for in section 85-1515 for use in funding accessibility barrier elimination project costs and abatement of environmental hazards as such terms are defined in section 79-10,110.
(3) The taxes provided by this section shall be levied and assessed in the same manner as other property taxes and entered on the books of the county treasurer. The proceeds of the tax, as collected, shall be remitted to the treasurer of the board not less frequently than once each month.
Source
Laws 1975, LB 344, § 15;
Laws 1978, LB 922, § 5;
Laws 1979, LB 363, § 2;
Laws 1979, LB 187, § 251;
Laws 1980, LB 599, § 16;
Laws 1980, LB 824, § 2;
Laws 1981, LB 320, § 1;
Laws 1984, LB 881, § 1;
Laws 1986, LB 796, § 1;
Laws 1988, LB 38, § 1;
Laws 1990, LB 1050, § 1;
Laws 1992, LB 719A, § 197;
Laws 1992, LB 1001, § 35;
R.S.Supp.,1992, § 79-2650;
Laws 1993, LB 239, § 39;
Laws 1995, LB 268, § 1;
Laws 1996, LB 299, § 32;
Laws 1996, LB 900, § 1084;
Laws 1996, LB 1114, § 69;
Laws 1997, LB 269, § 72;
Laws 2005, LB 38, § 4;
Laws 2007, LB342, § 42;
Laws 2010, LB1072, § 9;
Laws 2011, LB59, § 6;
Laws 2012, LB946, § 18;
Laws 2012, LB1104, § 2;
Laws 2023, LB243, § 20.
Operative Date: September 2, 2023
Annotations
Chapter 79, article 26, the Technical Community College Area Act, is not in violation of Article VIII, section 1A, of the Constitution. State ex rel. Western Technical Com. Col. Area v. Tallon, 196 Neb. 603, 244 N.W.2d 183 (1976).