§ 77-1028 — Election required; procedures applicable

Nebraska § 77-1028

• Jurisdiction: Nebraska
• Ch. 77: Revenue and Taxation

Text

The powers
granted by the Nebraska Advantage Transformational Tourism and Redevelopment
Act shall not be exercised unless and until the question of directing the
proceeds of the local option sales tax as authorized under the act has been
submitted at a primary, general, or special election held within the municipality
and in which all registered voters are entitled to vote on such question.
The officials of the municipality shall order the submission of the question
by submitting a certified copy of the resolution proposing the tax to the
election commissioner or county clerk. The question may include any terms
and conditions set forth in the resolution, such as a termination date, and
shall include the following language: Shall the municipality direct the local
option sales tax collected within an area defined by the municipality to require
redevelopment or as a tourism development project for the benefit of that
area? If a majority of the votes cast upon the question are in favor, the
governing body may so direct the tax. If a majority of those voting on the
question are opposed, the governing body shall not so direct the tax. Once
approved, the municipality may exercise the powers granted by the act for
a period of ten years. Any election under this section shall be conducted
in accordance with the procedures provided in the Election Act.

Legislative History

Source: Laws 2010, LB1018, § 28. Cross References: Election Act, see section 32-101.