reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3317 - Bonds, authorized; interest; rate; funding; terms; warrants.

19-3317.
Bonds, authorized; interest; rate; funding; terms; warrants.
For the purpose of paying the cost of such offstreet parking facility, or any portion thereof, or to refund all or a portion of any outstanding bonds of the city authorized to be refunded by the Offstreet Parking District Act, the mayor and city council shall have power and may, by ordinance, cause to be issued general obligation bonds of the city, to be called Offstreet Parking Bonds of the City of ......., Nebraska, payable in not exceeding twenty years from date and bearing interest, payable either annually or semiannually, not exceeding a rate of twelve percent per annum with interest coupons attached. In such cases they shall also provide that special taxes levied within the district pursuant to section 19-3315 shall constitute a sinking fund for the payment of such bonds and the mayor and city council may, in the ordinance, pledge all or any part of the revenue from fees and charges on the use of the parking facility or fees and charges from onstreet parking meters within the district not already pledged as security for such bonds. There shall be levied upon all the taxable property in such city a tax which, together with such sinking fund derived from special assessments and other revenue pledged for the payment of the bonds and interest thereon, shall be sufficient to meet payments of interest and principal as the same become due. All such bonds shall bear such date or dates, mature at such time or times, be in such denominations, be in such form either coupon or registered, carry such registration privileges, be executed in such manner, and be payable in such medium of payment and at such place or places within or without the State of Nebraska as such ordinance may provide. No proceedings for the issuance of bonds of any city shall be required other than those required by the Offstreet Parking District Act. Such bonds may be issued either before or after the completion of the acquisition or construction of the offstreet parking facility, as the mayor and city council may determine best. For the purpose of paying costs of an offstreet parking facility prior to issuance of bonds, warrants may be issued by the mayor and city council upon such terms as the mayor and city council may determine, which warrants shall be redeemed and paid upon the sale of bonds authorized in this section.
Source
Laws 1967, c. 63, § 1, p. 212;
Laws 1967, c. 60, § 17, p. 205;
R.S.Supp.,1967, § 16-828;
Laws 1969, c. 88, § 17, p. 445;
Laws 1972, LB 1430, § 3;
Laws 1973, LB 540, § 5;
Laws 1981, LB 392, § 1;
Laws 2019, LB193, § 196.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3318 - Proposed offstreet parking district; petition; contents; signers; requisite number.

19-3318.
Proposed offstreet parking district; petition; contents; signers; requisite number.
The owners of the record title of any real property within a given area in any city of the first class or city of the second class representing fifty-five percent of the total taxable valuation of all of the taxable real property within the proposed district to be formed, which district must consist of contiguous lands and lots, may petition the mayor and city council to create a vehicle offstreet parking district by ordinance, which district shall be consecutively numbered, and to acquire property and construct an offstreet parking facility thereon as provided in the Offstreet Parking District Act. For purposes of the act, property separated by streets or alleys shall be deemed to be contiguous.
The petition shall contain:
(1) A general description of the exterior boundaries of the proposed district;
(2) A general statement of the estimated amount of money involved in the acquisition of the land and property and construction of the facility;
(3) A general description of the improvements proposed to be made or constructed; and
(4) A statement that the petition is filed pursuant to this section.
The petition may consist of any number of separate instruments, but a description of the real property represented by each petitioner shall be included either opposite the signature or by separate instrument.
When the petition is filed, the city clerk shall check or cause it to be checked. If it is signed by qualified signers representing the required percentage of the total taxable valuation, the city clerk shall make a certificate to that effect and present the petition and certificate to the mayor and city council.
Source
Laws 1967, c. 60, § 18, p. 206;
R.S.Supp.,1967, § 16-829;
Laws 1969, c. 88, § 18, p. 447;
Laws 1979, LB 187, § 87;
Laws 1992, LB 719A, § 87;
Laws 2019, LB193, § 197.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3319 - Petition; notice; protest.

19-3319.
Petition; notice; protest.
When such petition is presented to the mayor and city council pursuant to section 19-3318, it shall be the duty of the mayor and city council to proceed as provided in sections 19-3312 and 19-3313 as upon the passage of a resolution for the creation of an offstreet parking district. The same procedure for publication of notice and objections to the creation of the district shall apply.
Source
Laws 1967, c. 60, § 19, p. 206;
R.S.Supp.,1967, § 16-830;
Laws 1969, c. 88, § 19, p. 448;
Laws 2019, LB193, § 198.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3320 - District boundaries; change; notice; contents.

19-3320.
District boundaries; change; notice; contents.
Whether the ordinance creating an offstreet parking district is passed on the initiative of the city council or on the petition of landowners, the city council shall not change the boundaries, except after notice of intention to do so given by the city clerk by one insertion in the legal newspaper in which the ordinance and notice were published. The notice shall describe the proposed change and specify the time for hearing objections, which shall be at least fifteen days after publication of the notice.
Source
Laws 1967, c. 60, § 20, p. 207;
R.S.Supp.,1967, § 16-831;
Laws 1969, c. 88, § 20, p. 448;
Laws 2019, LB193, § 199.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3321 - District boundaries; additional land; notice; mailing; protest; number required; effect.

19-3321.
District boundaries; additional land; notice; mailing; protest; number required; effect.
If a change proposed pursuant to section 19-3320 is to include additional land in the offstreet parking district, the city clerk also shall mail a copy of the notice to each person to whom land in the area proposed to be added is assessed as shown in the office of the register of deeds or the county clerk at such person's last-known address. The notice shall be mailed by certified mail at least fifteen days prior to the time set for hearing objections. If the boundaries are changed, objection or protest made by owners of lands excluded by the change shall not be counted in computing a protest but written objection or protest made by owners of the remaining assessable land in the district, including assessable land added by the change and filed with the city clerk not later than the time set for hearing, objecting to the proposed change shall be included in computing the protest. If owners of real property representing more than fifty percent of the taxable valuation of all real property in such new proposed district after the change of boundaries file a written protest within twenty days after the notice is published in such newspaper, then such district may not be changed.
Source
Laws 1967, c. 60, § 21, p. 207;
R.S.Supp.,1967, § 16-832;
Laws 1969, c. 88, § 21, p. 448;
Laws 1979, LB 187, § 88;
Laws 1992, LB 719A, § 88;
Laws 2019, LB193, § 200.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3322 - District; land not included.

19-3322.
District; land not included.
Any land which in the judgment of the mayor and city council will not be benefited shall not be included in an offstreet parking district under the Offstreet Parking District Act.
Source
Laws 1967, c. 60, § 22, p. 207;
R.S.Supp.,1967, § 16-833;
Laws 1969, c. 88, § 22, p. 449;
Laws 2019, LB193, § 201.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3323 - Termination of proceedings for creation or change of district by protest; effect.

19-3323.
Termination of proceedings for creation or change of district by protest; effect.
If the proceedings for the creation of an original offstreet parking district or for an offstreet parking district under which the boundaries have been changed, are terminated by a protest to the city council, a proceeding under the Offstreet Parking District Act for the same or substantially the same acquisition and improvement shall not be commenced within one year thereafter, except on petitions signed by owners of the record title representing a majority of the total land area in the district.
Source
Laws 1967, c. 60, § 23, p. 208;
R.S.Supp.,1967, § 16-834;
Laws 1969, c. 88, § 23, p. 449;
Laws 2019, LB193, § 202.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3324 - Protest or objection; withdrawal; effect.

19-3324.
Protest or objection; withdrawal; effect.
Any protest or objection made pursuant to the Offstreet Parking District Act or any signature to such objection or protest may be withdrawn by a written withdrawal signed by the person or persons who signed the protest or objection or who affixed the signature to be withdrawn and filed with the city clerk at any time prior to the determination of the mayor and city council as to whether or not a protest exists. Any protest, objection, or signature withdrawn shall not be counted in computing the protest.
Source
Laws 1967, c. 60, § 24, p. 208;
R.S.Supp.,1967, § 16-835;
Laws 1969, c. 88, § 24, p. 449;
Laws 2019, LB193, § 203.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3325 - Objection or protest; estoppel.

19-3325.
Objection or protest; estoppel.
Proceedings under the Offstreet Parking District Act shall not be attacked after the hearing upon any grounds not stated in an objection or protest filed pursuant to the act. Any owner of real estate or person interested in any real estate within the district is estopped to attack the proceedings upon any ground not stated in the protest filed by him or her pursuant to the Offstreet Parking District Act.
Source
Laws 1967, c. 60, § 25, p. 208;
R.S.Supp.,1967, § 16-836;
Laws 1969, c. 88, § 25, p. 450;
Laws 2019, LB193, § 204.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3326 - Issuance of bonds; certificate by city clerk; annual taxes; collection.

19-3326.
Issuance of bonds; certificate by city clerk; annual taxes; collection.
(1) After the issuance of bonds under the Offstreet Parking District Act by a city of the first class or city of the second class, a certificate shall be issued by the city clerk certifying the same to the county treasurer of the county in which such city is located and the annual taxes within the district shall be handled in the same manner and collected in the same manner as intersection bonds for street paving in the cities of the first class or cities of the second class and to be paid to the city for use as provided by the act.
(2) After the issuance of bonds under the Offstreet Parking District Act by a city of the primary class, a certificate shall be issued by the city clerk. Taxes shall be handled and collected as otherwise provided by law or by home rule charter for such city, and those taxes paid to the city shall be used as provided in the act.
Source
Laws 1967, c. 60, § 26, p. 208;
R.S.Supp.,1967, § 16-837;
Laws 1969, c. 88, § 26, p. 450;
Laws 1975, LB 564, § 3;
Laws 2019, LB193, § 205.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3327 - Offstreet parking; additional authority; notice; hearing; written objections; resolution; procedure.

19-3327.
Offstreet parking; additional authority; notice; hearing; written objections; resolution; procedure.
Any city of the primary class, city of the first class, or city of the second class, after the creation of an offstreet parking district pursuant to the Offstreet Parking District Act, shall have the power to own, purchase, construct, equip, lease, or operate within such city any offstreet parking facility in addition to any offstreet parking facility contemplated at the time of the creation of the district if the mayor and city council are of the opinion that the district will be benefited thereby. Whenever the city council deems it advisable to own, purchase, construct, equip, lease, or operate such additional facility, the city council shall by resolution set forth the engineer's estimate of the sum of money to be expended in the acquisition of property and the construction of the offstreet parking facility and a description of the facility to be constructed, and if such resolution proposes to acquire by grant, contract, or purchase or through condemnation any offstreet parking facility, the resolution shall state the price and conditions and how such facility shall be acquired, and if assessments are to be levied, the resolution shall state the proposed boundaries of the area in the district in which the special assessments shall be levied. Notice of the time and place of a hearing before the city council on such resolution shall be given by publication one time each week for two weeks in a legal newspaper in or of general circulation in the city. The publication shall contain the entire resolution. The last publication shall not be less than five days nor more than two weeks prior to the date set for such hearing. Not later than the hour set for the hearing, any owner or any person interested in any real property within the proposed area may file with the city clerk written objections to the resolution, the extent of the proposed area, or both, and every person so interested shall have a right to protest on any grounds and to object to his or her real property being included in the area. At such hearing all objections and protests shall be heard and passed upon by the mayor and city council. If the owners of record title representing more than sixty percent of the taxable valuation of all of the taxable real property included in such proposed area and who were such owners at the time the notice of hearing on objections to the creation of the facility was first published file a petition with the city clerk within three days of the date set for the hearing, such resolution shall not be passed.
Source
Laws 1973, LB 540, § 6;
Laws 1975, LB 564, § 4;
Laws 1979, LB 187, § 89;
Laws 1992, LB 719A, § 89;
Laws 2019, LB193, § 206.
Cross References
Downtown improvement and parking districts, see section 19-4038.
Offstreet Parking District Act, see section 19-3301.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3701 - Ordinances; effective date.

19-3701.
Ordinances; effective date.
All ordinances for the government of any city of the first class, city of the second class, or village, adopted by the voters of such city or village after submission to them by either initiative or referendum petition, shall become immediately effective thereafter. No ordinance for the government of any such city or village except as provided in sections 16-405 and 17-613, which has been adopted by such city or village without submission to the voters of such city or village, shall go into effect until fifteen days after the passage of such ordinance.
Source
Laws 1897, c. 32, § 12, p. 234;
R.S.1913, § 5237;
Laws 1915, c. 96, § 1, p. 238;
C.S.1922, § 4436;
C.S.1929, § 18-512;
R.S.1943, § 18-130;
Laws 1971, LB 282, § 3;
Laws 2019, LB193, § 208.
Cross References
For other provisions applicable to ordinances of cities of the first and second class and villages, see sections 16-247, 16-403 to 16-405, 17-613 to 17-616, and 19-604.
Annotations
Immediate publication of notice of creation of paving district was proper. Freeman v. City of Neligh, 155 Neb. 651, 53 N.W.2d 67 (1952).
The provisions of this section that "no ordinance for the government of any city shall go into effect until thirty days after the passage of the same" does not apply to issuing a liquor license. Enos v. Hanff, 98 Neb. 245, 152 N.W. 397 (1915).
An ordinance adopted by the voters under the initiative statute does not "go into effect" until thirty days after it is adopted. Eyre v. Doerr, 97 Neb. 562, 150 N.W. 625 (1915).
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3801 - Contract with county board for police services; sheriff; powers; duties.

19-3801.
Contract with county board for police services; sheriff; powers; duties.
Any city of the first class, city of the second class, or village may, under the provisions of the Interlocal Cooperation Act or Joint Public Agency Act, enter into a contract with the county board of its county for police services to be provided by the county sheriff. The county board shall enter into such a contract when requested by a village to do so. Whenever any such contract has been entered into, the sheriff shall, in addition to his or her other powers and duties, have all the powers and duties of peace officers within and for the city or village so contracting.
Source
Laws 1971, LB 594, § 1;
Laws 1999, LB 87, § 65;
Laws 2019, LB193, § 209.
Cross References
Interlocal Cooperation Act, see section 13-801.
Joint Public Agency Act, see section 13-2501.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3802 - Villages; cancel contract with county; effect.

19-3802.
Villages; cancel contract with county; effect.
Any village entering into a contract pursuant to section 19-3801 may serve notice of its intention to cancel such contract after such contract has been in force for one year. Upon cancellation, such village shall provide its own police services.
Source
Laws 1971, LB 594, § 2.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3803 - Villages; contract; cost; negotiated.

19-3803.
Villages; contract; cost; negotiated.
The cost to any village under a contract entered into pursuant to sections 19-3801 to 19-3804 shall be negotiated and included as a part of the formal contract entered into and agreed to by both parties.
Source
Laws 1971, LB 594, § 3;
Laws 1977, LB 57, § 1.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-3804 - State and federal grants; expend.

19-3804.
State and federal grants; expend.
Any county providing, or city or village receiving, police services pursuant to sections 19-3801 to 19-3804 may receive and expend for the purposes of sections 19-3801 to 19-3804 any available state or federal grants.
Source
Laws 1971, LB 594, § 4.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4015 - Act, how cited.

19-4015.
Act, how cited.
Sections 19-4015 to 19-4038 shall be known and may be cited as the Business Improvement District Act.
Source
Laws 1979, LB 251, § 1;
Laws 2015, LB168, § 1.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4016 - Act, how construed.

19-4016.
Act, how construed.
The Business Improvement District Act provides a separate and additional method, authority, and procedure for the matters to which it relates and does not affect any other law relating to the same or similar subject. When proceeding under the act, only the provisions of the act need be followed.
Source
Laws 1979, LB 251, § 2;
Laws 2015, LB168, § 2.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4017 - Act; purpose.

19-4017.
Act; purpose.
Cities of the metropolitan class, primary class, first class, and second class in the state at present have business areas in need of improvement and development, but lack the funds with which to provide and maintain such improvements. The purpose of the Business Improvement District Act is to provide a means by which such cities may raise the necessary funds to be used for the purpose of providing and maintaining the improvements authorized by the act.
Source
Laws 1979, LB 251, § 3;
Laws 2015, LB168, § 3;
Laws 2019, LB193, § 210.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4017.01 - Terms, defined.

19-4017.01.
Terms, defined.
For purposes of the Business Improvement District Act:
(1) Assessable unit means front foot, square foot, equivalent front foot, or other unit of assessment established under the proposed method of assessment set forth in the ordinance creating a business improvement district;
(2) Business area means an established area of the city zoned for business, public, or commercial purposes;
(3) Record owner means the fee owner of real property as shown in the records of the register of deeds office in the county in which the business area is located. A contract purchaser of real property shall be considered the record owner and the only person entitled to petition pursuant to section 19-4026 or 19-4029.03 or protest pursuant to section 19-4027 or 19-4029.04, if the contract is recorded in the register of deeds office in the county in which the business area is located; and
(4) Space means the square foot space wherein customers, patients, clients, or other invitees are received and space from time to time used or available for use in connection with a business or profession of a user, excepting all space owned or used by political subdivisions.
Source
Laws 1983, LB 22, § 1;
Laws 2015, LB168, § 4;
Laws 2019, LB193, § 211.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4018 - Cities; business improvement district; special assessment; business occupation tax; exceptions; use of proceeds.

19-4018.
Cities; business improvement district; special assessment; business occupation tax; exceptions; use of proceeds.
Pursuant to the Business Improvement District Act, cities of the metropolitan class, primary class, first class, or second class may impose (1) a special assessment upon the property within a business improvement district in the city or (2) a general business occupation tax on businesses and users of space within a business improvement district. After March 27, 2014, any occupation tax imposed pursuant to this section shall make a reasonable classification of businesses, users of space, or kinds of transactions for purposes of imposing such tax, except that no occupation tax shall be imposed on any transaction which is subject to tax under section 53-160, 66-489, 66-489.02, 66-4,140, 66-4,145, 66-4,146, 77-2602, or 77-4008 or which is exempt from tax under section 77-2704.24. The proceeds or other available funds may be used for the purposes stated in section 19-4019.
Source
Laws 1979, LB 251, § 4;
Laws 2014, LB474, § 8;
Laws 2019, LB193, § 212.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4019 - Available funds; uses; enumerated.

19-4019.
Available funds; uses; enumerated.
Any money available under section 19-4018 may be used for any one or more of the following purposes:
(1) The acquisition, construction, maintenance, and operation of public offstreet parking facilities for the benefit of the business improvement district area;
(2) Improvement of any public place or facility in the business improvement district area, including landscaping, physical improvements for decoration or security purposes, and plantings;
(3) Construction or installation of pedestrian shopping malls or plazas, sidewalks or moving sidewalks, parks, meeting and display facilities, bus stop shelters, lighting, benches or other seating furniture, sculptures, trash receptacles, shelters, fountains, skywalks, and pedestrian and vehicular overpasses and underpasses, and any useful or necessary public improvements in the business improvement district area;
(4) Leasing, acquiring, constructing, reconstructing, extending, maintaining, or repairing parking lots or parking garages, both above and below ground, or other facilities for the parking of vehicles, including the power to install such facilities in public areas, whether such areas are owned in fee or by easement, in the business improvement district area;
(5) Creation and implementation of a plan for improving the general architectural design of public areas in the business improvement district;
(6) The development of any public activities and promotion of public events, including the management and promotion and advocacy of retail trade activities or other promotional activities, in the business improvement district area;
(7) Maintenance, repair, and reconstruction of any improvements or facilities authorized by the Business Improvement District Act;
(8) Any other project or undertaking for the betterment of the public facilities in the business improvement district area, whether the project be capital or noncapital in nature;
(9) Enforcement of parking regulations and the provision of security within the business improvement district area; and
(10) Employing or contracting for personnel, including administrators for any improvement program under the act, and providing for any service as may be necessary or proper to carry out the purposes of the act.
Source
Laws 1979, LB 251, § 5;
Laws 1989, LB 194, § 1;
Laws 2019, LB193, § 213.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4020 - Business improvement district; created; location.

19-4020.
Business improvement district; created; location.
A business improvement district may be created as provided by the Business Improvement District Act and shall be within the boundaries of a business area.
Source
Laws 1979, LB 251, § 6;
Laws 1983, LB 22, § 2;
Laws 2015, LB168, § 5.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4021 - Business improvement board; membership; powers; duties.

19-4021.
Business improvement board; membership; powers; duties.
The mayor, with the approval of the city council, shall appoint a business improvement board consisting of property owners, residents, business operators, or users of space within the business area to be improved. The boundaries of the business area shall be declared by resolution of the city council at or prior to the time of the appointment of the business improvement board. The business improvement board shall make recommendations to the city council for the establishment of a plan or plans for improvements in the business area. If it is found that the improvements to be included in one business area offer benefits that cannot be equitably assessed together under the Business Improvement District Act, more than one business improvement district as part of the same plan for improvements for that business area may be proposed. The business improvement board may make recommendations to the city as to the use of any occupation tax funds collected, and may administer such funds if so directed by the mayor and city council. The business improvement board shall also review and make recommendations to the city regarding changing the boundaries or the functions or ordinance provisions of the business improvement district under sections 19-4029.02 to 19-4029.05.
Source
Laws 1979, LB 251, § 7;
Laws 1983, LB 22, § 3;
Laws 2015, LB168, § 6;
Laws 2019, LB193, § 214;
Laws 2020, LB68, § 1.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4022 - Business improvement board; members; terms; vacancy.

19-4022.
Business improvement board; members; terms; vacancy.
The business improvement board shall consist of five or more members to serve such terms as the city council, by resolution, determines. The mayor, with the approval of the city council, shall fill any vacancy for the term vacated. A board member may serve more than one term. The board shall select from its members a chairperson and a secretary.
Source
Laws 1979, LB 251, § 8;
Laws 2019, LB193, § 215.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4023 - Utility facility within district; construct or alter; approval required; when.

19-4023.
Utility facility within district; construct or alter; approval required; when.
All public utilities or private companies having franchises for utilities from the city shall, before constructing any new utility facility valued in excess of five thousand dollars or substantially improving or changing existing facilities within a business improvement district, obtain approval of the mayor and city council after the mayor and city council have obtained written comments from the business improvement board to coordinate the business improvement district plan.
Source
Laws 1979, LB 251, § 9.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4026 - Hearing to create a business improvement district; call by petition.

19-4026.
Hearing to create a business improvement district; call by petition.
In the event that the city council has not acted to call a hearing to create a business improvement district as provided in section 19-4029, it shall do so when presented with a petition signed by the record owners of thirty percent of the assessable front footage in a business area or by the users of thirty percent of space in a business area.
Source
Laws 1979, LB 251, § 12;
Laws 1983, LB 22, § 6;
Laws 2015, LB168, § 8;
Laws 2019, LB193, § 216.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4027 - Hearing to create a business improvement district; city council; duties; protest; effect.

19-4027.
Hearing to create a business improvement district; city council; duties; protest; effect.
Whenever a hearing is held under section 19-4026 or 19-4029, the city council shall:
(1) Hear all protests and receive evidence for or against the proposed action;
(2) Rule upon all written protests received prior to the close of the hearing, which ruling shall be final; and
(3) Continue the hearing from time to time as the city council may deem necessary.
If a special assessment is to be used, proceedings shall terminate if written protest is made prior to the close of the hearing by the record owners of over fifty percent of the assessable units in the proposed business improvement district. If an occupation tax is to be used, proceedings shall terminate if protest is made by users of over fifty percent of the space in the proposed business improvement district.
Source
Laws 1979, LB 251, § 13;
Laws 1983, LB 22, § 7;
Laws 2015, LB168, § 9;
Laws 2019, LB193, § 217;
Laws 2020, LB68, § 2.
Annotations
Publicly owned property is exempt from general purpose taxation, but it is not exempt from special assessment taxation. Therefore, publicly owned front feet are not excluded in making the computations concerning assessable front footage. Lessees are not "owners" for purposes of protest under this section. Easley v. City of Lincoln, 213 Neb. 450, 330 N.W.2d 130 (1983).
The term "assessable unit" contained herein is not synonymous with the term "front foot"; it refers, rather, to a delineation of the resulting assessments on a lot or parcel basis. North Star Lodge #227, A.F. & A.M. v. City of Lincoln, 212 Neb. 236, 322 N.W.2d 419 (1982).
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4028 - Proposed business improvement district; boundary amendment; hearing continued; procedure.

19-4028.
Proposed business improvement district; boundary amendment; hearing continued; procedure.
If the city council decides to change the boundaries of the proposed business improvement district or to change the proposed modifications to the boundaries of an existing business improvement district or districts from those recommended by the business improvement board, the hearing shall be continued to a time at least fifteen days after such decision and the notice shall be given as prescribed in section 19-4029.01, showing the boundary amendments. The city council may not expand the proposed boundaries recommended by the business improvement board without the city council's proposed boundaries being considered by the business improvement board.
Source
Laws 1979, LB 251, § 14;
Laws 1983, LB 22, § 8;
Laws 2015, LB168, § 10;
Laws 2019, LB193, § 218.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4029 - City council; ordinance to establish business improvement district; when; contents; taxation; basis.

19-4029.
City council; ordinance to establish business improvement district; when; contents; taxation; basis.
Upon receiving a recommendation from a business improvement board, the city council may create one or more business improvement districts. The city council, following a hearing, may establish or reject any proposed business improvement district or districts. If the city council decides to establish any business improvement district, it shall adopt an ordinance to that effect. This ordinance shall contain the following information:
(1) A statement that notice of hearing was given, including the date or dates on which it was given, in accordance with section 19-4029.01;
(2) The time and place the hearing was held concerning the formation of the business improvement district;
(3) A statement that a business improvement district has been established;
(4) The purposes of the business improvement district, and the public improvements and facilities to be included in such district;
(5) The description of the boundaries of the business improvement district;
(6) A statement that the businesses and users of space in the business improvement district shall be subject to the general business occupation tax or that the real property in the business improvement district will be subject to the special assessment authorized by the Business Improvement District Act;
(7) The proposed method of assessment to be imposed within the business improvement district or the initial rate of the occupation tax to be imposed; and
(8) Any penalties to be imposed for failure to pay the tax or special assessment.
The ordinance shall recite that the method of raising revenue shall be fair and equitable. In the use of a general occupation tax, the tax shall be based primarily on the square footage of the owner's and user's place of business. In the use of a special assessment, the assessment shall be based upon the special benefit to the property within the business improvement district.
Source
Laws 1979, LB 251, § 15;
Laws 1983, LB 22, § 9;
Laws 2015, LB168, § 11;
Laws 2019, LB193, § 219.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4029.02 - Change of boundaries or functions or ordinance provisions; procedure; ordinance; hearing.

19-4029.02.
Change of boundaries or functions or ordinance provisions; procedure; ordinance; hearing.
Upon receiving a recommendation to change the boundaries or the functions or ordinance provisions of an existing business improvement district from the business improvement board, the city council may change the boundaries or the functions or ordinance provisions of one or more business improvement districts by adopting an ordinance to that effect. Prior to adopting the ordinance, a hearing shall be held to consider the ordinance.
Source
Laws 2015, LB168, § 12;
Laws 2020, LB68, § 4.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4029.03 - Hearing; call by petition.

19-4029.03.
Hearing; call by petition.
If a city council has not acted to call a hearing to change the boundaries or the functions or ordinance provisions of an existing business improvement district as provided in section 19-4029.02, it shall do so when presented with a petition signed (1) by the users of thirty percent of space in a business area proposed to be added to or removed from an existing business improvement district where an occupation tax is imposed, (2) by the record owners of thirty percent of the assessable front footage in a portion of a business area proposed to be added to or removed from an existing business improvement district, or (3) if the recommendation is to change the functions or ordinance provisions of an existing business improvement district, by the record owners of thirty percent of the existing business improvement district.
Source
Laws 2015, LB168, § 13;
Laws 2020, LB68, § 5.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4029.04 - Hearing; city council; duties; protest; effect.

19-4029.04.
Hearing; city council; duties; protest; effect.
Whenever a hearing is held to change the boundaries or the functions or ordinance provisions of an existing business improvement district under section 19-4029.02 or 19-4029.03, the city council shall:
(1) Hear all protests and receive evidence for or against the proposed action;
(2) Rule upon all written protests received prior to the close of the hearing, which ruling shall be final; and
(3) Continue the hearing from time to time as the city council may deem necessary.
If a special assessment is to be used, proceedings shall terminate if written protest is made prior to the close of the hearing by the record owners of over fifty percent of the assessable units in the modified business improvement district as proposed. If an occupation tax is to be used, proceedings shall terminate if protest is made by users of over fifty percent of space in the modified business improvement district as proposed.
Source
Laws 2015, LB168, § 14;
Laws 2019, LB193, § 221;
Laws 2020, LB68, § 6.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4029.05 - Change of boundaries or functions or ordinance provisions; city council; ordinance; when; contents; taxation; basis.

19-4029.05.
Change of boundaries or functions or ordinance provisions; city council; ordinance; when; contents; taxation; basis.
(1) The city council, following a hearing under section 19-4029.02 or 19-4029.03, may change the boundaries or the functions or ordinance provisions of any business improvement district or districts. If the city council decides to change the boundaries or the functions or ordinance provisions of any business improvement district or districts, it shall adopt an ordinance to that effect. This ordinance shall contain the following information:
(a) The name of the business improvement district whose boundaries, functions, or ordinance provisions will be changed;
(b) A statement that notice of hearing was given, including the date or dates on which it was given, in accordance with section 19-4029.01;
(c) The time and place the hearing was held concerning the new boundaries or changed functions or ordinance provisions of the business improvement district;
(d) The purposes of the changed boundary, functions, or ordinance provisions and any new public improvements and facilities to be included in the business improvement district;
(e) The description of the changed boundaries, functions, or ordinance provisions of the business improvement district;
(f) A statement that the businesses and users of space in the modified business improvement district established by the ordinance shall be subject to the general business occupation tax or that the real property in the modified business improvement district will be subject to the special assessment authorized by the Business Improvement District Act;
(g) The proposed method of assessment to be imposed within the business improvement district or the initial rate of the occupation tax to be imposed; and
(h) Any penalties to be imposed for failure to pay the tax or special assessment.
(2) The ordinance shall recite that the method of raising revenue shall be fair and equitable. In the use of a general occupation tax, the tax shall be based primarily on the square footage of the owner's and user's place of business. In the use of a special assessment, the assessment shall be based upon the special benefit to the property within the business improvement district.
Source
Laws 2015, LB168, § 15;
Laws 2019, LB193, § 222;
Laws 2020, LB68, § 7.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4030 - Business improvement district; special assessment; purpose; notice; appeal; lien; area within riverfront development district; how treated.

19-4030.
Business improvement district; special assessment; purpose; notice; appeal; lien; area within riverfront development district; how treated.
A city may levy a special assessment against the real estate located in a business improvement district, to the extent of the special benefit thereto, for the purpose of paying all or any part of the total costs and expenses of performing any authorized work, except maintenance, repair, and reconstruction costs, within the business improvement district. The amount of each special assessment shall be determined by the city council sitting as a board of equalization. Assessments shall be levied in accordance with the method of assessment proposed in the ordinance creating the business improvement district. If the city council finds that the proposed method of assessment does not provide a fair and equitable method of apportioning costs, then it may assess the costs under such method as the city council finds to be fair and equitable. Notice of a hearing on any special assessments to be levied under the Business Improvement District Act shall be given to the landowners in the business improvement district by publication of the description of the land, the amount proposed to be assessed, and the general purpose for which such assessment is to be made one time each week for three weeks in a legal newspaper in or of general circulation in the city. The notice shall provide the date, time, and place of hearing to hear any objections or protests by landowners in the business improvement district as to the amount of assessment made against their land. A direct appeal to the district court of the county in which such city is located may be taken from the decision of the city council in the same manner and under like terms and conditions as appeals may be taken from the amount of special assessments levied in street improvement districts in such city as now provided by law. All special assessments levied under the act shall be liens on the property and shall be certified for collection and collected in the same manner as special assessments for improvements and street improvement districts of the city are collected. If any part of a business improvement district overlaps with a riverfront development district in which a special assessment is already being levied pursuant to section 19-5313, the city creating the business improvement district shall not impose the business improvement district’s special assessment within the overlapping area.
Source
Laws 1979, LB 251, § 16;
Laws 1983, LB 22, § 10;
Laws 2015, LB168, § 16;
Laws 2017, LB97, § 18;
Laws 2019, LB193, § 223.
2023 Nebraska Revised Statutes › Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes › 19-4031 - Business improvement district; general business occupation tax; purpose; exceptions; notice; appeal; collection; basis; area within riverfront development district; how treated.

19-4031.
Business improvement district; general business occupation tax; purpose; exceptions; notice; appeal; collection; basis; area within riverfront development district; how treated.
(1) In addition to or in place of the special assessments authorized by the Business Improvement District Act, a city may levy a general business occupation tax upon the businesses and users of space within a business improvement district established for acquiring, constructing, maintaining, or operating public offstreet parking facilities and providing in connection therewith other public improvements and facilities authorized by the Business Improvement District Act, for the purpose of paying all or any part of the total cost and expenses of any authorized improvement or facility within the business improvement district. Notice of a hearing on any such tax levied under the Business Improvement District Act shall be given to the businesses and users of space of the business improvement districts, and appeals may be taken, all in the manner provided in section 19-4030.
(2) After March 27, 2014, any occupation tax imposed pursuant to this section shall make a reasonable classification of businesses, users of space, or kinds of transactions for purposes of imposing such tax, except that no occupation tax shall be imposed on any transaction which is subject to tax under section 53-160, 66-489, 66-489.02, 66-4,140, 66-4,145, 66-4,146, 77-2602, or 77-4008 or which is exempt from tax under section 77-2704.24. The collection of a tax imposed pursuant to this section shall be made and enforced in such a manner as the city council shall by ordinance determine to produce the required revenue. The city council may provide that failure to pay the tax imposed pursuant to this section shall constitute a violation of the ordinance and subject the violator to a fine or other punishment as provided by ordinance.
(3) If any part of a business improvement district overlaps with a riverfront development district in which a general business occupation tax is already being levied pursuant to section 19-5312, the city creating the business improvement district shall not impose the business improvement district’s occupation tax within the overlapping area.
Source
Laws 1979, LB 251, § 17;
Laws 1983, LB 22, § 11;
Laws 2014, LB474, § 9;
Laws 2017, LB97, § 19;
Laws 2019, LB193, § 224.