§ 17-702 — Property tax; general levy authorized; sale for delinquent taxes; additional levies

Nebraska § 17-702

• Jurisdiction: Nebraska
• Ch. 17: Cities of the Second Class and Villages

Text

(1) The city council or village board of trustees of each city of the second class or village 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 city or village which the city or village requires for the purposes of the adopted budget statement for the ensuing year, including all special assessments and taxes assessed as provided by law. The county clerk shall place the same on the property tax lists to be collected in the manner provided by law for the collection of county taxes in the county where such city or village is situated. In all sales for any delinquent taxes for municipal purposes, if there are other delinquent taxes due from the same person or a lien on the same property, the sale shall be for all the delinquent taxes. Such sales and all sales made under or by virtue of this section or the provision of law herein referred to shall be of the same validity and in all respects be deemed and treated as though such sales had been made for the delinquent county taxes exclusively. Subject to section 77-3442 , the maximum amount of tax which may be so certified, assessed, and collected shall not require a tax levy in excess of one dollar and five cents on each one hundred dollars upon the taxable value of all the taxable property within the corporate limits of such city or village for the purposes of the adopted budget statement, together with any special assessments or special taxes or amounts assessed as taxes and such sum as may be authorized by law for the payment of outstanding bonds and debts.
(2) Within the limitation of section 77-3442 , the city council or village board of trustees of each city of the second class or village may certify an amount to be levied not to exceed ten and five-tenths cents on each one hundred dollars upon the taxable value of all the taxable property within such city or village for the purpose of establishing the sinking fund or funds authorized by sections 19-1301 to 19-1304 . Nothing contained in subsection (1) or (2) of this section shall be construed to authorize an increase in the amount of levies for any specific municipal purpose or purposes elsewhere limited by law, whether limited in specific sums or by tax levies.
(3) When required by section 18-501 , an additional levy of seven cents on each one hundred dollars upon the taxable value of all the taxable property within the city of the second class or village may be imposed.

Legislative History

Source: Laws 1879, § 82, p. 224; R.S.1913, § 5182; Laws 1915, c. 93, § 1, p. 235; Laws 1919, c. 61, § 2, p. 149; C.S.1922, § 4369; C.S.1929, § 17-567; Laws 1933, c. 30, § 1, p. 208; Laws 1937, c. 176, § 6, p. 697; Laws 1939, c. 12, § 6, p. 84; Laws 1941, c. 157, § 21, p. 623; C.S.Supp.,1941, § 17-567; R.S.1943, § 17-702; Laws 1945, c. 28, § 2, p. 140; Laws 1945, c. 29, § 2, p. 144; Laws 1953, c. 287, § 18, p. 940; Laws 1957, c. 39, § 2, p. 211; Laws 1965, c. 69, § 1, p. 289; Laws 1967, c. 79, § 1, p. 251; Laws 1969, c. 145, § 19, p. 683; Laws 1979, LB 187, § 55; Laws 1992, LB 719A, § 56; Laws 1996, LB 1114, § 31; Laws 2017, LB133, § 217. Annotations: Tax levy for payment of outstanding bonds is authorized. Talbott v. City of Lyons, 171 Neb. 186, 105 N.W.2d 918 (1960). Lien of special assessments is not dependent upon certification to county clerk. Belza v. Village of Emerson, 159 Neb. 651, 68 N.W.2d 272 (1955). Where taxpayer seeks to recover special assessments paid to city in improvement district later held illegal, statute of limitations begins to run from date such assessments were paid. Dorland v. City of Humboldt, 129 Neb. 477, 262 N.W. 22 (1935). Municipalities have authority to levy taxes to pay judgments on all taxable property within their boundaries. Dawson County v. Clark, 58 Neb. 756, 79 N.W. 822 (1899). Special assessments, certified to county clerk for payment of an improvement before any work is done, before any contract is made for the performance of the work, or before any estimate of the cost of the improvement is made, are void and may be enjoined. Bellevue Improvement Co. v. Village of Bellevue, 39 Neb. 876, 58 N.W. 446 (1894).