The fiscal year of the municipality and any public utility of the municipality commences on October 1 and extends through the following September 30, except as provided in the Municipal Proprietary Function Act.

(Neb. RS 17-701; 1999 Code, § 1-801)

(A)  Contents; filing.

(1)   The governing body shall prepare in writing and file with the Municipal Clerk, not later than August 1 of each year on forms prescribed and furnished by the Auditor of Public Accounts, a proposed budget statement containing the following information, except as provided by state law:

(a)   For the immediate two prior fiscal years, the revenue from all sources, including motor vehicle taxes, other than revenue received from personal and real property taxation, allocated to each of the several funds and separately stated as to each such source, and for each fund: the unencumbered cash balance of such fund at the beginning and end of the year; the amount received by taxation of personal and real property allocated to each fund; and the amount of actual expenditure for each fund;

(b)   For the current fiscal year, actual and estimated revenue from all sources, including motor vehicle taxes, allocated to each of the several funds and separately stated as to each such source, and for each fund: the actual unencumbered cash balance available for such fund at the beginning of the year; the amount received from personal and real property taxation allocated to each fund; and the amount of actual and estimated expenditure, whichever is applicable. Such statement shall contain the cash reserve for each such fund for each fiscal year and shall note whether or not such reserve is encumbered. Such cash reserve projections shall be based upon the actual experience of prior years. The cash reserve shall not exceed 50% of the total budget adopted for such fund exclusive of capital outlay items;

(c)   For the immediately ensuing fiscal year, an estimate of revenue from all sources, including motor vehicle taxes, other than revenue to be received from taxation of personal and real property, separately stated as to each such source, to be allocated to each of the several funds, and for each fund: the actual or estimated unencumbered cash balances, whichever is applicable, to be available at the beginning of the year; the amounts proposed to be expended during the year; and the amount of cash reserve, based on actual experience of prior years, which cash reserve shall not exceed 50% of the total budget adopted exclusive of capital outlay items;

(d)   A statement setting out separately the amount sought to be raised from the levy of a tax on the taxable value of real property: for the purpose of paying the principal or interest on bonds issued by the governing body; and for all other purposes;

(e)   A uniform summary of the proposed budget statement which shall include a separate total for each fund, including each proprietary function fund included in a separate proprietary budget statement prepared pursuant to the Municipal Proprietary Function Act, and a grand total of all funds maintained by the governing body; and

(f)   A list of the proprietary functions which are not included in the budget statement if a separate proprietary budget statement has been prepared for such proprietary functions pursuant to the Municipal Proprietary Function Act.

(2)   The actual or estimated unencumbered cash balance of each fund required to be included in the budget statement by this section shall include deposits and investments of the municipality as well as any funds held by the County Treasurer for the municipality and shall be accurately stated on the proposed budget statement.

(3)   The estimated expenditures plus the required cash reserve for the ensuing fiscal year less all estimated and actual unencumbered balances at the beginning of the year and less the estimated income from all sources, including motor vehicle taxes, other than taxation of personal and real property shall equal the amount to be received from taxes, and such amount shall be shown on the proposed budget statement filed pursuant to this section. The amount to be raised from taxation of personal and real property, as determined above, plus the estimated revenue from other sources, including motor vehicle taxes, and the unencumbered balances shall equal the estimated expenditures, plus the necessary required cash reserve, for the ensuing year.

(B)  Hearing; adoption; certification of amount to be received from taxation.

(1)   After the filing of the proposed budget statement with the Municipal Clerk, the governing body shall each year conduct a public hearing on the proposed budget statement. Notice of the place and time of the hearing, together with a summary of the proposed budget statement, shall be published at least five days prior to the date set for the hearing in a newspaper of general circulation within the municipality or by direct mailing of the notice to each resident within the municipality.

(2)   After the hearing, the proposed budget statement shall be adopted, or amended and adopted as amended, and a written record shall be kept of such hearing. The amount to be received from personal and real property taxation shall be certified to the levying board after the proposed budget statement is adopted, or is amended and adopted as amended. The certification of the amount to be received from personal and real property taxation shall specify separately:

(a)   The amount to be applied to the payment of principal or interest on bonds issued by the governing body; and

(b)   The amount to be received for all other purposes.

(3)   If the adopted budget statement reflects a change from that shown in the published proposed budget statement, a summary of such changes shall be published within 20 days after its adoption in the manner provided in this section, but without provision for hearing, setting forth the items changed and the reasons for such changes.

(4)   When a levy increase has been authorized by vote of the electors, the adopted budget statement shall indicate the amount of the levy increase.

(Neb. RS 13-504:507; 1999 Code, § 1-802:803)

(A)  (1)  After publication and hearing on the proposed budget statement and within the time prescribed by law, the governing body shall file with and certify to the levying board on or before September 20 of each year and file with the Auditor of Public Accounts, a copy of the adopted budget statement, together with the amount of the tax required to fund the adopted budget, setting  out separately:

(a)   The amount to be levied for the payment of principal or interest on bonds issued by the governing body; and

(b)   The amount to be levied for all other purposes.

(2)   Proof of publication shall be attached to the statements.

(B)  The governing body, in certifying the amount required, may make allowance for delinquent taxes not exceeding 5% of the amount required plus the actual percentage of delinquent taxes for the preceding tax year and for the amount of estimated tax loss from any pending or anticipated litigation which involves taxation and in which tax collections have been or can be withheld or escrowed by court order. For purposes of this section, anticipated litigation shall be limited to the anticipation of an action being filed by a taxpayer who or which filed a similar action for the preceding year which is still pending. Except for such allowances, the governing body shall not certify an amount of tax more than 1% greater or lesser than the amount determined in the proposed budget statement.

(C)  The governing body may designate one of its members to perform any duty or responsibility required of such body by this section.

(Neb. RS 13-508; 1999 Code, § 1-804)

The Manual of Instructions for City/Village: Budgets, prepared by the Auditor of Public Accounts, State Capitol, Lincoln, Nebraska 68509, is incorporated by reference for the purpose of proper budget preparation.

(1999 Code, § 1-805)

(A)  Pursuant to the Municipal Proprietary Function Act, the governing body may prepare a proprietary budget statement for its proprietary functions separate and apart from its Municipal budget statement prepared pursuant to the Nebraska Budget Act. For purposes of this section, “proprietary function” shall mean a water supply or distribution utility, a wastewater collection or treatment  utility, an electric generation, transmission or distribution utility, a gas supply, transmission or distribution utility, an integrated solid waste management collection, disposal or handling utility, or a hospital or a nursing home owned by the municipality.

(B)  The governing body may establish a separate fiscal year for each proprietary function, except that any proprietary function which is subsidized by appropriations from the municipality’s General Fund shall have the same fiscal year as the municipality. For purposes of this section, “subsidization” shall mean that the costs of operation of a proprietary function are regularly financed by appropriations from the municipality’s General Fund in excess of the amount paid by the municipality to the proprietary function for actual service or services received.

(C)  (1)  If the municipality does not include its proprietary functions in its municipal budget statement, a proposed proprietary statement shall be prepared in writing on forms provided by the State Auditor and filed with the Municipal Clerk, at least 30 days prior to the start of the fiscal year of each proprietary function, containing the following information:

(a)   For the immediate two prior fiscal years, the revenue from all sources, the unencumbered cash balance at the beginning and end of the year, the amount received by taxation and the amount of actual expenditure;

(b)   For the current fiscal year, actual and estimated revenue from all sources separately stated as to each such source, the actual unencumbered cash balance available at the beginning of the year, the amount received from taxation and the amount of actual and estimated expenditure, whichever is applicable;

(c)   For the immediately ensuing fiscal year, an estimate of revenue from all sources separately stated as to each such source, the actual or estimated unencumbered cash balance, whichever is applicable, to be available at the beginning of the year, the amounts proposed to be expended during the fiscal year and the amount of cash reserve based on actual experience of prior years; and

(d)   A uniform summary of the proposed budget statement which shall include a total of all funds maintained for the proprietary function.

(2)   Such statement shall contain the estimated cash reserve for each fiscal year and shall whether or not such reserve is encumbered. The cash reserve projections shall be based upon the actual experience of prior years.

(D)  (1)  After the proposed proprietary budget statement is filed with the Municipal Clerk, the governing body shall conduct a public hearing on such statement. Notice of the time and place of the hearing, a summary of the proposed proprietary budget statement, and notice that the full proposed proprietary budget statement is available for public review with the Municipal Clerk during normal business hours, shall be published at least five days prior to the hearing in a newspaper of general circulation within the governing body’s jurisdiction or by mailing each resident within the governing body’s jurisdiction.

(2)   After such hearing, the proposed proprietary budget statement shall be adopted or amended and adopted as amended, and a written report shall be kept of such hearing. If the adopted proprietary budget statement reflects a change from the proposed proprietary statement presented at the hearing, a copy of the adopted proprietary budget statement shall be filed with the Municipal Clerk within 20 days after its adoption and published in a newspaper of general circulation within the governing body’s jurisdiction or by mailing to each resident within the governing body’s jurisdiction.

(E)   If the actual expenditures for a proprietary function exceed the estimated expenditures in the proprietary budget statement during its fiscal year, the governing body shall adopt a proprietary function reconciliation statement within 90 days after the end of such fiscal year which reflects any difference between the adopted proprietary budget statement for the previous fiscal year and the actual expenditures and revenue for such fiscal year. After the adoption of a proprietary function reconciliation statement, it shall be filed with the Municipal Clerk and published in a newspaper of general circulation within the governing body’s jurisdiction or by mailing to each resident within the governing body’s jurisdiction. If the difference between the adopted proprietary budget for the previous fiscal year and the actual expenditures and revenues for such fiscal year is greater than 10%, the proprietary function reconciliation statement shall only be adopted following a public hearing.

(F)   Any income from a proprietary function which is transferred to the General Fund of the municipality shall be shown as a source of revenue in the municipal budget statement created pursuant to the Nebraska Budget Act.

(Neb. RS 18-2803 to 18-2808; 1999 Code, § 1-806)

The governing body shall adopt a budget statement pursuant to the Nebraska Budget Act, to be termed “The Annual Appropriation Bill”, in which are appropriated such sums of money as may be deemed necessary to defray all necessary expenses and liabilities of the city.

(Neb. RS 17-706; 1999 Code, § 1-807)

The governing body shall, at the time and in the manner provided by law, cause to be certified to the County Clerk the amount of tax to be levied upon the taxable value of all the taxable property of the municipality which the municipality requires for the purposes of the adopted budget statement for the ensuing year, including all special assessments and taxes assessed as otherwise provided. Subject to Neb. RS 77-3442, the maximum amount of tax which may be so certified, assessed and collected shall not require a tax levy in excess of the amounts specified in Neb. RS 17-702.

(Neb. RS 17-702; 1999 Code, § 1-808)

(A)  If the annual assessment of property would result in an increase in the total property taxes levied by a county, municipality, school district, learning community, sanitary and improvement district, natural resources district, educational service unit, or community college, as determined using the previous year’s rate of levy, the city’s property tax request for the current year shall be no more than its property tax request in the prior year, and the city’ s rate of levy for the current year shall be decreased accordingly when such rate is set by the county board of equalization pursuant to Neb. RS 77-1601. The City Council shall pass a resolution or ordinance to set the amount of its property tax request after holding the public hearing required in division (C) of this section. If the City Council seeks to set its property tax request at an amount that exceeds its property tax request in the prior year, it may do so after holding the public hearing required in division (C) of this section and by passing a resolution or ordinance that complies with division (D) of this section.

(B)  If the annual assessment of property would result in no change or a decrease in the total property taxes levied by a county, municipality, school district, learning community, sanitary and improvement district, natural resources district, educational service unit, or community college, as determined using the previous year’s rate of levy, the city’ s property tax request for the current year shall be no more than its property tax request in the prior year, and the city’ s rate of levy for the current year shall be adjusted accordingly when such rate is set by the county board of equalization pursuant to Neb. RS 77-1601. The City Council shall pass a resolution or ordinance to set the amount of its property tax request after holding the public hearing required in division (C) of this section. If the City Council seeks to set its property tax request at an amount that exceeds its property tax request in the prior year, it may do so after holding the public hearing required in division (C) of this section and by passing a resolution or ordinance that complies with division (D) of this section.

(C)  The resolution or ordinance required under this section shall only be passed after a special public hearing called for the purpose is held and after notice is published in a newspaper of general circulation in the area of the city at least 4 calendar days prior to the hearing. For purposes of such notice, the 4 calendar days shall include the day of publication but not the day of hearing. If the city’s total operating budget, not including reserves, does not exceed $10,000 per year or $20,000 per biennial period, the notice may be posted at the City Council’s principal headquarters.

(D)  The hearing notice shall contain the following information:

(1)   The certified taxable valuation under Neb. RS 13-509 for the prior year, the certified taxable valuation under Neb. RS 13-509 for the current year, and the percentage increase or decrease in such valuations from the prior year to the current year;

(2)   The dollar amount of the prior year’s tax request and the property tax rate that was necessary to fund that tax request;

(3)   The property tax rate that would be necessary to fund last year’s tax request if applied to the current year’s valuation;

(4)   The proposed dollar amount of the tax request for the current year and the property tax rate that will be necessary to fund that tax request;

(5)   The percentage increase or decrease in the property tax rate from the prior year to the current year; and

(6)   The percentage increase or decrease in the total operating budget from the prior year to the current year.

(E)   Any resolution or ordinance setting a city’s property tax request at an amount that exceeds the city’s property tax request in the prior year shall include, but not be limited to, the following information:

(1)   The name of the city;

(2)   The amount of the property tax request;

(3)   The following statements:

(a)   The total assessed value of property differs from last year’s total assessed value by ___ percent;

(b)   The tax rate which would levy the same amount of property taxes as last year, when multiplied by the new total assessed value of property, would be $ ___ per $100 of assessed value;

(c)   The (name of city) proposes to adopt a property tax request that will cause its tax rate to be$ _ per $100 of assessed value; and

(d)   Based on the proposed property tax request and changes in other revenue, the total operating budget of (name of city) will exceed last year’s by ___ percent; and

(4)   The record vote of the City Council in passing such resolution or ordinance.

(F)   Any resolution or ordinance setting a property tax request under this section shall be certified and forwarded to the County Clerk on or before October 13 of the year for which the tax request is to apply.

(G)  Any tax levy which is not in compliance with this section and Neb. RS 77-1601 shall be construed as an unauthorized levy under Neb. RS 77-1606.

(Neb. RS 77-1601.02; 1999 Code, § 1-809; Ord. 744; Ord. 920)

(A)  Property tax levies for the support of the municipality for fiscal years beginning on or after July 1, 1998, shall be limited to the amounts set forth in this division (A), except as provided in division (C) below. The municipality may levy a maximum levy of $0.45 per $100 of taxable valuation of property subject to the levy plus an additional $0.05 per $100 of taxable valuation to provide financing for the municipality’s share of revenue required under an agreement or agreements executed pursuant to the Interlocal Cooperation Act or the Joint Public Agency Act. The maximum levy shall include amounts levied to pay for sums to support a library pursuant to Neb. RS 51-201, museum pursuant to Neb. RS 51-501, visiting community nurse, home health nurse or home health agency pursuant to Neb. RS 71-1637, or statue, memorial or monument pursuant to Neb. RS 80-202. Property tax levies for judgments obtained against the municipality which require or obligate the municipality to pay such judgment, to the extent such judgment is not paid by liability insurance coverage of the municipality, for preexisting lease-purchase contracts approved prior to July 1, 1998, for bonded indebtedness app

roved according to law and secured by a levy on property, and for payments by a public airport to retire interest-free loans from the Department of Aeronautics in lieu of bonded indebtedness at a lower cost to the public airport are not included in the levy limits established by this division (A). The limitations on tax levies provided in this division (A) are to include all other general or special levies provided by law. Notwithstanding other provisions of law, the only exceptions to the limits in this division (A) are those provided by or authorized by this section. Tax levies in excess of the limitations in this section shall be considered unauthorized levies under Neb. RS 77-1606 unless approved under division (C) below.

(B)  (1)  All city airport authorities established under the Cities Airport Authorities Act, community redevelopment authorities established under the Community Development Law, and off-street parking districts established under the Off-Street Parking District Act may be allocated property taxes as authorized by law which are authorized by the municipality and are counted in the municipality’s levy limit provided by division (A) above, except that such limitation shall not apply to property tax levies for preexisting lease-purchase contracts approved prior to July 1, 1998, for bonded indebtedness approved according to law and secured by a levy on property, and for payments by a public airport to retire interest-free loans from the Department of Aeronautics in lieu of bonded indebtedness at a lower cost to the public airport. The City Council shall review and approve or disapprove the levy request of the political subdivisions subject to this division (B). The City Council may approve all or a portion of the levy request and may approve a levy request that would allow a levy greater than that permitted by law. The levy allocated by the municipality may be exceeded as provided in Neb. RS 77-3444. On or before August 1, all political subdivisions subject to municipal levy authority under this division (B) shall submit a preliminary request for levy allocation to the City Council. The preliminary request of the political subdivision shall be in the form of a resolution adopted by a majority vote of members present of the political subdivision’s governing body. The failure of a political subdivision to make a preliminary request shall preclude such political subdivision from using procedures set forth in Neb. RS 77-3444 to exceed the final levy allocation as determined in this division (B).

(2)   The City Council shall:

(a)   Adopt a resolution by a majority vote of members present which determines a final allocation of levy authority to its political subdivisions; and

(b)   Forward a copy of such resolution to the Chairperson of the governing body of each of its political subdivisions.

(3)   No final levy allocation shall be changed after September 1, except by agreement between both the City Council and the governing body of the political subdivision whose final levy allocation is at issue.

(C)  (1) The municipality may exceed the limits provided in division (A) above by an amount not to exceed a maximum levy approved by a majority of registered voters voting on the issue in a primary, general or special election at which the issue is placed before the registered voters. A vote to exceed the limits must be approved prior to October 10 of the fiscal year which is to be the first to exceed the limits.

(2)   The City Council may call for the submission of the issue to the voters:

(a)   By passing a resolution calling for exceeding the limits by a vote of at least two-thirds of the members of the City Council and delivering a copy of the resolution to the County Clerk or Election Commissioner of every county which contains all or part of the municipality; or

(b)   Upon receipt of a petition by the County Clerk or Election Commissioner of every county containing all or part of the municipality requesting an election signed by at least 5% of the registered voters residing in the municipality.

(3)   The resolution or petition shall include the amount of levy which would be imposed in excess of the limits provided in division (A) above and the duration of the excess levy authority. The excess levy authority shall not have a duration greater than five years. Any resolution or petition calling for a special election shall be filed with the County Clerk or Election Commissioner no later than 30 days prior to the date of the election, and the time of publication and providing a copy of the notice of election required in Neb. RS 32-802 shall be no later than 20 days prior to the election. The County Clerk or Election Commissioner shall place the issue on the ballot at an election as called for in the resolution or petition which is at least 30 days after receipt of the resolution or petition. The election shall be held pursuant to the Election Act For petitions filed with the County Clerk or Election Commissioner on or after May 1, 1998, the petition shall be in the form as provided in Neb. RS 32-628 through 32-631. Any excess levy authority approved under this division (C) shall terminate pursuant to its terms, on a vote of the City Council to terminate the authority to levy more than the limits, at the end of the fourth fiscal year following the first year in which the levy exceeded the limit, or as provided in division (D) below, whichever is earliest. The City Council may pass no more than one resolution calling for an election pursuant to this division (C) during any one calendar year. Only one election may be held in any one calendar year pursuant to a petition initiated under this division (C). The ballot question may include any terms and conditions set forth in the resolution or petition and shall include the language specified in Neb. RS 77-3444. If a majority of the votes cast upon the ballot question are in favor of such tax, the County Board shall authorize a tax in excess of the limits in division (A) above, but such tax shall not exceed the amount stated in the ballot question. If a majority of those voting on the ballot question are opposed to such tax, the City Council shall not impose such tax. The County Clerk or Election Commissioner may set a uniform date for a special election to be held before October 10, 1998, to submit the issue of exceeding the limits provided in Neb. RS 77-3442, nor the final levy allocation as provided in Neb. RS 77-3443 to the voters of political subdivisions in the county seeking additional levy authority. The municipality may individually or in conjunction with one or more other political subdivisions conduct a special election on a date different from that set by the County Clerk or Election Commissioner, except that the City Council shall pass a resolution calling for a special election for this purpose and deliver a copy of the resolution to the County Clerk or Election Commissioner no later than 30 days prior to the date of the election.

(D)  (1) The municipality may rescind or modify a previously approved excess levy authority prior to its expiration by a majority of registered voters voting on the issue in a primary, general or special election at which the issue is placed before the registered voters. A vote to rescind or modify must be approved prior to October 10 of the fiscal year for which it is to be effective.

(2)   The City Council may call for the submission of the issue to the voters:

(a)   By passing a resolution calling for the rescission or modification by a vote of at least two-thirds of the members of the City Council and delivering a copy of the resolution to the County Clerk or Election Commissioner of every county which contains all or part of the municipality; or

(b)   Upon request of a petition by the County Clerk or Election Commissioner of every county containing all or part of the municipality requesting an election signed by at least 5% of the registered voters residing in the municipality.

(3)   The resolution or petition shall include the amount and the duration of the previously approved excess levy authority and a statement that either such excess levy authority will be rescinded or such excess levy authority will be modified. If the excess levy authority will be modified, the amount and duration of such modification shall be stated. The modification shall not have a duration greater than five years. The County Clerk or Election Commissioner shall place the issue on the ballot at an election as called for in the resolution or petition which is at least 30 days after receipt of the resolution or petition, and the time of publication and providing a copy of the notice of election required in Neb. RS 32-802, shall be no later than 20 days prior to the election. The election shall be held pursuant to the Election Act.

(Neb. RS 77-3442 through 77-3444; 1999 Code, § 1-810; Ord. 744)

No municipal official shall have the power to appropriate, issue or draw any order or warrant on the Municipal Treasury for money, unless the same has been appropriated or ordered by ordinance. No expenditure for any improvement to be paid for out of the General Fund of the municipality shall exceed in any one year the amount provided for that improvement in the adopted budget statement.

(Neb. RS 17-708; 1999 Code, § 1-811)

(A)  Except as provided in Neb. RS 18-412.01 for a contract with a public power district to operate, renew, replace or add to the electric distribution, transmission or generation system of the municipality, no contract for enlargement or general improvements, such as water extensions, sewers, public heating system, bridges, work on streets or any other work or improvement when the cost of such enlargement or improvement is assessed to the property, costing over $20,000 shall be made unless it is first approved by the governing body.

(B)  Except as provided in Neb. RS 18-412.01, before the governing body makes any contract in excess of $20,000 for enlargement or general improvements, such as water extensions, sewers, public heating system, bridges, work on streets or any other work or improvement when the cost of such enlargement or improvement is assessed to the property, an estimate of the cost shall be made by the Municipal Engineer and submitted to the governing body. In advertising for bids as provided in divisions

(C)  and (E) below, the governing body may publish the amount of the estimate.

(C)  Advertisements for bids shall be required for any contract costing over $20,000 entered into:

(1)   For enlargement or general improvements, such as water extensions, sewers, public heating system, bridges, work on streets or any other work or improvement when the cost of such enlargement or improvement is assessed to the property; or

(2)   For the purchase of equipment used in the construction of such enlargement or general improvements.

(D)  A municipal electric utility may enter into a contract for the enlargement or improvement of the electric system or for the purchase of equipment used for such enlargement or improvement without advertising for bids if the price is: $20,000 or less; $40,000 or less and the municipal electric utility has gross annual revenue from retail sales in excess of $1,000,000; $60,000 or less and the municipal electric utility has gross annual revenue from retail sales in excess of $5,000,000; or $80,000 or less and the municipal electric utility has gross annual revenue from retail sales in excess of $10,000,000.

(E)   The advertisement provided for in division (C) above shall be published at least seven days prior to the bid closing in a legal newspaper published in or of general circulation in the municipality and, if there is no legal newspaper published in or of general circulation in the municipality, then in some newspaper of general circulation published in the county in which the municipality is located, and if there is no legal newspaper of general circulation published in the county in which the municipality is located, then in a newspaper, designated by the County Board, having a general circulation within the county where bids are required, and if no newspaper is published in the municipality or county, or if no newspaper has general circulation in the county, then by posting a written or printed copy thereof in each of three public places in the municipality at least seven days prior to the bid closing. In case of a public emergency resulting from infectious or contagious diseases, destructive windstorms, floods, snow, war or an exigency or pressing necessity or unforeseen need calling for immediate action or remedy to prevent a serious loss of, or serious injury or damage to, life, health or property, estimates of costs and advertising for bids may be waived in the emergency ordinance authorized by Neb. RS 17-613 when adopted by a three-fourths vote of the governing body and entered of record.

(F)   If, after advertising for bids as provided in this section, the governing body receives fewer than two bids on a contract or if the bids received by the governing body contain a price which exceeds the estimated cost, the Mayor and City Council may negotiate a contract in an attempt to complete the proposed enlargement or general improvements at a cost commensurate with the estimate given.

(G)  If the materials are of such a nature that, in the opinion of the manufacturer and with the concurrence of the governing body, no cost can be estimated until the materials have been manufactured or assembled to the specific qualifications of the purchasing municipality, the governing body may authorize the manufacture and assemblage of such materials and may thereafter approve the estimated cost expenditure when it is provided by the manufacturer.

(H)  Any municipal bidding procedure may be waived by the governing body:

(1)   When materials or equipment are purchased at the same price and from the same seller as materials or equipment which have formerly been obtained pursuant to the state bidding procedure in Neb. RS 81-145 to 81-162; or

(2)   When the contract is negotiated directly with a sheltered workshop pursuant to Neb. RS 48-1503.

(I)    Notwithstanding any other provisions of law or a home rule charter, a municipality which has established, by an interlocal agreement with any county, a joint purchasing division or agency may purchase personal property without competitive bidding if the price for the property has been established by the federal General Services Administration or the materiel division of the Department of Administrative Services. For purposes of this division (I):

(1)   “personal property” includes, but is not limited to, supplies, materials, and equipment used by or furnished to any officer, office, department, institution, board or other agency; and

(2)   “purchasing” or “purchase” means the obtaining of personal property by sale, lease or other contractual means.

(Neb. RS 17-568.01, 17-568.02, 18-1756; 1999 Code, § 1-812)

The governing body shall cause an audit of the municipal accounts to be made by a qualified accountant as expeditiously as possible following the close of the fiscal year. Such audit shall be made on a cash or accrual method at the discretion of the governing body. The said audit shall be completed, and the annual audit report made not later than six months after the close of the fiscal year. The accountant making the audit shall submit not less than three copies of the audit report to the governing body. All public utilities or other enterprises which substantially generate their own revenue shall be audited separately and the results of such audits shall appear separately in the annual audit report, and such audits shall be on an accrual basis and shall contain statements and materials which conform to generally accepted accounting principles. The audit report shall set forth the financial position and results of financial operations for each fund or group of accounts of the municipality as well as an opinion by the accountant with respect to the financial statements. Two copies of the annual audit report shall be filed with the Municipal Clerk, and shall become a part of the public records of the Municipal Clerk’s office, and will at all times thereafter, be open for public inspection. One copy shall be filed with the Auditor of Public Accounts. Every governing body that is required herein to submit to an audit of its accounts shall provide and file with the Municipal Clerk, not later than August 1 of each year, financial statements showing its actual and budgeted figures for the most recently completed fiscal year.

(Neb. RS 19-2901 through 19-2909, 13-606; 1999 Code, § 1-813)

All claims against the municipality shall be presented to the governing body in writing with a full account of the items, and no claim or demand shall be audited or allowed unless presented as provided for in this section. No costs shall be recovered against the municipality in any action brought against it for an unliquidated claim which has not been presented to the governing body to be audited, nor upon claims allowed in part, unless the recovery shall be for a greater sum than the amount allowed, with the interest due. No order, or warrant shall be drawn in excess of 85% of the current levy for the purpose for which it is drawn unless there shall be sufficient money in the Municipal Treasury for the appropriate fund against which it is to be drawn; provided, that in the event there exists obligated funds from the federal and/or state government for the general purpose of such warrant, then such warrant may be drawn in excess of 85%, but not more than 100% of the current levy for the purpose for which said warrant is drawn.

(Neb. RS 17-714, 17-715; 1999 Code, § 1-814)

All warrants drawn upon the Municipal Treasury must be signed by the Mayor and countersigned by the Municipal Clerk, stating the particular fund to which the warrant is chargeable, the person to whom it is payable, and the purpose of the expenditure. No money shall be otherwise paid than upon warrants so drawn. Each warrant shall specify the amount included in the adopted budget statement for the fund upon which it is drawn, and the amount already expended of such fund.

(Neb. RS 17-711; 1999 Code, § 1-815)

(A)  Whenever during the current fiscal year it becomes apparent to the governing body that, due to unforeseen emergencies, there is temporarily insufficient money in a particular fund to meet the requirements of the adopted budget of expenditures for that fund, the governing body may by a majority vote, unless otherwise provided by state law, transfer money from other funds to such fund.

(B)  No expenditure during any fiscal year shall be made in excess of the amounts indicated in the adopted budget statement, except as authorized in § 35.24, or by state law.

(C)  It is unlawful for any officer or officers of the governing body to obligate funds contrary to the provisions of this section.

(Neb. RS 13-510; 1999 Code, § 1-816; Ord. 744)

(A)  The municipality shall have the authority to collect the special assessments which it levies and perform all other necessary functions related thereto including foreclosure.

(B)  If the municipality elects to collect its special assessments, notice that special assessments are due shall be mailed or otherwise delivered to the last-known address of the person against whom such special assessments are assessed or to the lending institution or other party responsible for paying such special assessments. Failure to receive such notice shall not relieve the taxpayer from any liability to pay such special assessments and any interest or penalties accrued thereon.

(C)  A municipality that elects to collect its special assessments shall:

(1)   File notice of the assessments and the amount of assessment being levied for each lot or tract of land to the Register of Deeds; and

(2)   File a release of assessment upon final payment of each assessment with the Register of Deeds.

(Neb. RS 18-1216; 1999 Code, § 1-817)

All money received on special tax assessments shall be held by the Municipal Treasurer as a special fund to be applied to the payment of the improvement for which the assessment was made, and such money shall be used for no other purpose unless to reimburse the municipality for money expended for any such improvement.

(Neb. RS 17-710; 1999 Code, § 1-818)

(A)  The city is hereby empowered to receive money or property by donation, bequest, gift, devise, or otherwise for the benefit of any one or more of the public purposes for which sinking funds are established by this section, as stipulated by the donor. Title to any money or property so donated shall vest in the City Council, or in its successors in office, who shall become the owners thereof in trust to the uses of the sinking fund or funds. In the event of a donation of real estate, the City Council may manage such real estate as in the case of real estate donated to the city for city library purposes under the provisions of Neb. RS 51-215 and 51-216.

(B)  The City Council, subject to all the limitations set forth in this section, shall have the power to levy a tax of not to exceed $0. 105 on each $100 in any one year upon the taxable value of all the taxable property within the city for a term of not to exceed 10 years, in addition to the amount of tax which may be annually levied for the purposes of the adopted budget statement of the city, for the purpose of establishing a sinking fund for the construction, purchase, improvement, extension, original equipment, or repair, not including maintenance, of any one or more of the following public improvements, including acquisition of any land incident to the making thereof: City libraries; city auditoriums or community houses for social or recreational purposes; city halls; city public libraries, auditoriums, or community houses in a single building; city swimming pools; city jails; city fire stations, together with firefighting equipment or apparatus; city parks; city cemeteries; city medical buildings, together with furnishings and equipment; or city hospitals. The city shall not be authorized to levy the tax or to establish the sinking fund as provided in this division if, having bonded indebtedness, such city has been in default in the payment of interest thereon or principal thereof for a period of 10 years prior to the date of the passage of the resolution providing for the submission of the proposition for establishment of the sinking fund as required in division (C).

(C)  Before any sinking fund or funds are established or before any annual tax is levied for any such planned city improvements mentioned in division (B) by the city, the City Council shall declare its purpose by resolution to submit to the qualified electors of the city at the next general city election the proposition to provide the city with the specific city improvement planned under this section. The resolution of submission shall, among other things, set forth a clear description of the improvement planned, the estimated cost according to the prevailing costs, the amount of annual levy over a definite period of years, not exceeding 10 years, required to provide such cost, and the specific name or designation for the sinking fund sought to be established to carry out the planned improvement, together with a statement of the proposition for placement upon the ballot at the election. Notice of the submission of the proposition, together with a copy of the official ballot containing the proposition, shall be published in its entirety 3 successive weeks before the day of the election in a legal newspaper in or of general circulation in the city or, if no legal newspaper is in or of general circulation in the city, in a legal newspaper in or of general circulation in the county in which the city is located. No such sinking fund shall be established unless the same has been authorized by a majority or more of the legal votes of the city cast for or against the proposition. If less than a majority of the legal votes favor the establishment of the sinking fund, the planned improvement shall not be made, no annual tax shall be levied therefor, and no sinking fund or sinking funds shall be established in connection therewith, but such resolution of submission shall immediately be repealed. If the proposition shall carry at such election in the manner prescribed in this division, the City Council and its successors in office shall proceed to do all things authorized under such resolution of submission but never inconsistent with this section. The election provided for under this section shall be conducted as provided under the Election Act.

(D)  All funds received by the City Treasurer, by donation or by tax levy, as hereinbefore provided, shall, as they accumulate, be immediately invested by the Treasurer, with the written approval of the City Council, in the manner provided in Neb. RS 17-540. Whenever investments of such sinking fund or funds are made, as aforesaid, the nature and character of the same shall be reported to the City Council, and the investment report shall be made a matter of record by the City Clerk in the proceedings of the City Council. The sinking fund, or sinking funds, accumulated under the provisions of this section, shall constitute a special fund, or funds, for the purpose or purposes for which the same was authorized and shall not be used for any other purpose unless authorized by 603 of the qualified electors of the city voting at a general election favoring such change in the use of the sinking fund or sinking funds. The question of the change in the use of the sinking fund or sinking funds, when it fails to carry,. shall not be resubmitted in substance for a period of 1 year from and after the date of such election.

(Neb. RS 19-1301 through 19-1304, 77-2337, 77-2339; 1999 Code, § 1-819; Ord. 921)

(A)  The governing body, at its first meeting in each fiscal year, shall designate some one or more banks or capital stock financial institutions of approved and responsible standing in which the Municipal Treasurer shall keep at all times, subject to payment on his or her demand, all money held by him or her as Municipal Treasurer. If there is one or more banks or capital stock financial institutions located in the municipality which apply for the privilege of keeping such money and give bond or give security for the repayment of deposits as provided in this section, such banks or capital stock financial institutions shall be selected as such depositories. The Municipal Treasurer shall not give a preference to any one or more of them in the money he or she may so deposit.

(B)  (1)  The governing body shall require from all banks or capital stock financial institutions:

(a)   A bond in such penal sum as may be the maximum amount on deposit at any time less the amount insured by the Federal Deposit Insurance Corporation or, in lieu thereof; and

(b)   Security given as provided in the Public Funds Deposit Security Act to secure the payment of all such deposits and accretions.

(2)   The governing body shall approve such bond or giving of security.

(3)   The Municipal Treasurer shall not be liable for any loss of any money sustained by reason of the failure of any such depository so designated and approved.

(4)   The fact that a stockholder, director or other officer of such bank or capital stock financial institution is also serving as Mayor, as a member of the governing body, or as any other officer of the municipality shall not disqualify such bank or capital stock financial institution from acting as a depository for such municipal funds.

(C)  The insurance afforded to depositors in banks or capital stock financial institutions through the Federal Deposit Insurance Corporation shall be deemed and construed to be a surety bond to the extent that the deposits are insured by such corporation. For deposits so insured, no other surety bond or other security shall be required. The provisions of Neb. RS 77-2366 shall apply to deposits in capital stock financial institutions.

(D)  The Municipal Treasurer may deposit the funds received and held by him or her, by virtue of such office, with a cooperative credit association situated within the boundaries of the county, or a county adjoining thereto, where the municipality is situated, if the municipality is the depositor, as well as in a commercial state or national bank if the cooperative credit association performs all the conditions precedent required by the laws of this state of commercial state and national banks to qualify them to receive deposits of such public funds. It shall not be necessary for the municipality, in making such a deposit of public funds, to purchase shares in such cooperative credit association or become a member thereof, and such a cooperative credit association is hereby authorized and empowered to receive such money under such conditions.

(Neb. RS 17-607, 77-2362 through 77-2364, 77-2386 through 77-2397; 1999 Code, § 1-820)

Whenever the municipality has accumulated a surplus of any fund in excess of its current needs or has accumulated a sinking fund for the payment of its bonds and the money in such sinking fund exceeds the amount necessary to pay the principal and interest of any such bonds which become due during the current year, the governing body may invest any such surplus in certificates of deposit, in time deposits, and in any securities in which the State Investment Officer is authorized by law and as provided in the authorized investment guidelines of the Nebraska Investment Council in effect on the date the investment is made.

(Ref 17-608, 17-609, 21-1316.01, 77-2341; 1999 Code, § 1-821)

The governing body may, after meeting all the requirements of state law, issue bonds, fund bonds and retire bonds for such purposes as may be permitted by state law. The governing body shall have the authority to levy special assessments for the payment of interest and principal on such bonds, and may spread the payments up to the maximum number of years permitted by state law.

(Neb. RS 10-209 through 10-411, 10-606 through 10-612, 12-1001, 17-529.01, 17-5-29.08, 17-534, 17-905, 17-908, 17-911, 17-939, 17-958, 17-968, 18-1801 through 18-1805, 39-836; 1999 Code, § 1-822)

The governing body may levy a tax on all motor vehicles owned or used within the corporate limits of the municipality, which tax shall be paid to the County Treasurer when the registration fees as provided in the Motor Vehicle Registration Act are paid. Such taxes shall be credited by the County Treasurer to the Road Fund of the municipality. Such funds shall be used by the municipality for constructing, resurfacing, maintaining or improving streets, roads, alleys, public ways or parts thereof, for the amortization of bonded indebtedness when created for such purposes.

(Neb. RS 18-1214; 1999 Code, § 1-823)

(A)  The governing body may authorize municipal officials to accept credit cards, charge cards or debit cards as a method of cash payment of any tax, levy, excise, duty, custom, toll, interest, penalty, fine, license, fee or assessment of whatever kind or nature, whether general or special, as provided by Neb. RS 77-1702.

(B)  The total amount of such taxes, levies, excises, duties, customs, tolls, interest, penalties, fines, licenses, fees or assessments of whatever kind or nature, whether general or special, paid for by credit card shall be collected by the municipal official.

(C)  The governing body may choose to accept credit cards, charge cards or debit cards as a means of cash payment to any facility it operates in a proprietary capacity and may adjust the price for services to reflect the handling and payment costs.

(D)  The municipal official shall obtain, for each transaction, authorization for use of any credit card, charge card or debit card used pursuant to this section from the financial institution, vending service company, credit card or charge card company, or third-party merchant bank providing such service.

(E)   The governing body may choose to accept the types of credit cards, charge cards or debit cards accepted by and the services provided to the state pursuant to the contract entered into by the state with one or more credit card, charge card or debit card companies or third-party merchant banks for services on behalf of the state and those political subdivisions that choose to participate in the state contract. The governing body may choose not to participate in the state contract and may choose types of credit cards, charge cards and  debit cards and may negotiate and contract independently or collectively as  a governmental entity with one or more financial institutions, vending service companies, credit card, charge card or debit card companies, or third-party merchant banks for the provision of such services.

(F)   When authorizing acceptance of credit card or charge card payments, the governing body shall be authorized but not required to impose a surcharge or convenience fee upon the person making a payment by credit card or charge card so as to wholly or partially offset the amount of any discount or administrative fees charged to the municipality. The surcharge or convenience fee shall be applied only when allowed by the operating rules and regulations of the credit card or charge card involved or when authorized in writing by the credit card or charge card company involved. When a person elects to make a payment to the municipality by credit card or charge card and such a surcharge or convenience fee is imposed, the payment of such surcharge or convenience fee shall be deemed voluntary by such person and shall be in no case refundable.

(Neb. RS 13-609; 1999 Code, § 1-824)

(A)  Unless otherwise provided by law, the governing body may propose to revise the previously adopted budget statement and shall conduct a public hearing on such proposal, whenever during the current fiscal year it becomes apparent to the governing body that:

(1)   There are circumstances which could not reasonably have been anticipated at the time the budget for the current year was adopted;

(2)   The budget adopted violated Neb. RS 13-518 to 13-522, such that the revenue of the current fiscal year for any fund thereof will be insufficient, additional expenses will be necessarily incurred, or there is a need to reduce the budget requirements to comply with Neb. RS 13-518 to 13-522; or

(3)   The governing body has been notified by the State Auditor of a mathematical or accounting error or noncompliance with the Nebraska Budget Act.

(B)  Notice of the time and place of the hearing shall be published at least five days prior to the date set for hearing in a newspaper of general circulation within the governing body’s jurisdiction. Such published notice shall set forth the following:

(1)   The time and place of the hearing;

(2)   The amount in dollars of additional or reduced money required and for what purpose;

(3)   A statement setting forth the nature of the unanticipated circumstances and, if the budget requirements are to be increased, the reasons why the previously adopted budget of expenditures cannot be reduced during the remainder of the current year to meet the need for additional money in that manner; and

(4)   A copy of the summary of the originally adopted budget previously published.

(C)  At such hearing any taxpayer may appear or file a written statement protesting any application for additional money. A written record shall be kept of all such hearings.

(D)  Upon conclusion of the public hearing on the proposed revised budget and approval of the proposed revised budget by the governing body, the governing body shall file with the County Clerk of the county or counties in which such governing body is located, and with the State Auditor, a copy of the revised budget, as adopted, and shall certify the revised amount of tax to be levied. The governing body may then issue warrants in payment for expenditures authorized by the adopted revised budget. Such warrants shall be referred to as registered warrants and shall be repaid during the next fiscal year from funds derived from taxes levied therefor.

(E)   Within 30 days after the adoption of the budget under Neb. RS 13-506, a governing body may, or within 30 days after notification of an error by the State Auditor, a governing body shall, correct an adopted budget which contains a clerical, mathematical or accounting error which does not affect the total amount budgeted by more than 1% or increase the amount required from property taxes. No public hearing shall be required for such a correction. After correction, the governing body shall file a copy of the corrected budget with the County Clerk of the county or counties in which such governing body is located and with the State Auditor. The governing body may then issue warrants in payment for expenditures authorized by the budget.

(Neb. RS 13-511; 1999 Code, § 1-825; Ord. 744)

(A)  Pursuant to proper election held on December 10, 2019, a majority of the voters of the City of Hebron, Nebraska did vote in favor of imposing of a one and one-half cent sales and use tax within the city limits of Hebron, Nebraska.

(B)  In accordance with the results of the election. referred to above, the Mayor and City Council do hereby impose a one and one-half cent sales and use tax to be implemented within the city limits of the City of’ Hebron, Nebraska for a period of fifteen (15) years.

(C)  The following documents shall be provided to the Nebraska Department of Revenue, 301 Centennial Mall South, P.O. Box 94818, Lincoln, Nebraska 68509-4818, on or before March 3, 2020:

(1)   A copy of the Ordinance adopted to impose the sales and use tax;

(2)   A map of the City of Hebron, Nebraska certified as correct;

(3)   A certified copy of the election results from the county election commissioner; and

(4)   A certified statement from the county election commissioner that the question of imposing a sales tax has not failed in the previous twenty-three (23) months.

(D)  The one and one-half cent sales and use tax imposed shall commence July 1, 2020 and shall terminate June 30, 2035.

(1999 Code, § 1-826; Ord. 759; Ord. 912)

(A)  Any person, or any person’s agent or servant, who violates any of the provisions of this chapter, unless otherwise specifically provided herein, shall be deemed guilty of an offense and upon conviction thereof shall be fined in any sum not exceeding $500. A new violation shall be deemed to have been committed every 24 hours of failure to comply with the provisions of this chapter.

(B)  (1) Whenever a nuisance exists as defined in this chapter, the municipality may proceed by a suit in equity to enjoin, abate and remove the same in the manner provided by law.

(2)  Whenever, in any action, it is established that a nuisance exists, the court may, together with the fine or penalty imposed, enter an order of abatement as a part of the judgment in the case.

(Neb. RS 17-505, 18-1720, 18-1722; 1999 Code, § 1-1001; Ord. 744)