2009 Nebraska Code
Chapter 18 CITIES AND VILLAGES; LAWS APPLICABLE TO ALL
18-1214 Motor vehicles; local taxation; credited to road fund; use.

18-1214. Motor vehicles; local taxation; credited to road fund; use.

All cities and villages may levy a tax on all motor vehicles owned or used in such city or village. Until the implementation date designated by the Director of Motor Vehicles under section 23-186, the tax shall be paid to the designated county official of the county in which such city or village is located when the registration fees as provided in the Motor Vehicle Registration Act are paid. Such taxes shall be remitted to the county treasurer for credit to the road fund of such city or village. On and after the implementation date designated under section 23-186, the tax shall be paid to the county treasurer for credit to such road fund. Such funds shall be used by such city or village for constructing, resurfacing, maintaining, or improving streets, roads, alleys, public ways, or parts thereof or for the amortization of bonded indebtedness when created for such purposes.

Source

Laws 1963, c. 348, § 3, p. 1119;
Laws 1988, LB 958, § 1;
Laws 1989, LB 57, § 1;
Laws 1993, LB 112, § 2;
Laws 2005, LB 274, § 224;
Laws 2009, LB49, § 1.

Cross References

Motor Vehicle Registration Act, see section 60-301.