2009 Nebraska Code
Chapter 85 STATE UNIVERSITY, STATE COLLEGES, AND POSTSECONDARY EDUCATION
85-1517 Board; power to certify tax levy; limit; purpose; approval required to raise levy over limit; how collected.

85-1517. Board; power to certify tax levy; limit; purpose; approval required to raise levy over limit; how collected.

(1)(a) For fiscal years prior to fiscal year 2010-11, the board may certify to the county board of equalization of each county within the community college area a tax levy not to exceed the maximum levy calculated pursuant to the Community College Foundation and Equalization Aid Act on each one hundred dollars on the taxable valuation of all property subject to the levy within the community college area, uniform throughout such area, for the purpose of supporting operating expenditures of the community college area.

(b) For fiscal year 2010-11 and each fiscal year thereafter, the board may certify to the county board of equalization of each county within the community college area a tax levy not to exceed ten and one-quarter cents on each one hundred dollars on the taxable valuation of all property subject to the levy within the community college area, uniform throughout the area, for the purpose of supporting operating expenditures of the community college area.

(2)(a) In addition to the levies provided in subsection (1) of this section and this subsection, the board may certify to the county board of equalization of each county within the community college area a tax levy of not to exceed one cent on each one hundred dollars on the taxable valuation of all property within the community college area, uniform throughout such area, for the purpose of establishing a capital improvement fund and bond sinking fund as provided in section 85-1515. The levy provided by this subdivision may be exceeded by that amount necessary to retire the general obligation bonds assumed by the community college area or issued pursuant to section 85-1515 according to the terms of such bonds or for any obligation pursuant to section 85-1535 entered into prior to January 1, 1997.

(b) In addition to the levies provided in subsections (1) and (2) of this section, the board may also certify to the county board of equalization of each county within the community college area a tax levy on each one hundred dollars on the taxable valuation of all property within the community college area, uniform throughout such area, in the amount which will produce funds only in the amount necessary to pay for funding accessibility barrier elimination project costs and abatement of environmental hazards as such terms are defined in section 79-10,110. Such tax levy shall not be so certified unless approved by an affirmative vote of a majority of the board taken at a public meeting of the board following notice and a hearing. The board shall give at least seven days' notice of such public hearing and shall publish such notice once in a newspaper of general circulation in the area to be affected by the increase.

(3) The taxes provided by this section shall be levied and assessed in the same manner as other property taxes and entered on the books of the county treasurer. The proceeds of the tax, as collected, shall be remitted to the treasurer of the board not less frequently than once each month.

Source

Laws 1975, LB 344, § 15;
Laws 1978, LB 922, § 5;
Laws 1979, LB 363, § 2;
Laws 1979, LB 187, § 251;
Laws 1980, LB 599, § 16;
Laws 1980, LB 824, § 2;
Laws 1981, LB 320, § 1;
Laws 1984, LB 881, § 1;
Laws 1986, LB 796, § 1;
Laws 1988, LB 38, § 1;
Laws 1990, LB 1050, § 1;
Laws 1992, LB 719A, § 197;
Laws 1992, LB 1001, § 35;
R.S.Supp.,1992, § 79-2650;
Laws 1993, LB 239, § 39;
Laws 1995, LB 268, § 1;
Laws 1996, LB 299, § 32;
Laws 1996, LB 900, § 1084;
Laws 1996, LB 1114, § 69;
Laws 1997, LB 269, § 72;
Laws 2005, LB 38, § 4;
Laws 2007, LB342, § 42;
Laws 2010, LB1072, § 9.
Effective Date: April 15, 2010

Cross References

Community College Foundation and Equalization Aid Act, see section 85-2201.

Annotations Chapter 79, article 26, the Technical Community College Area Act, is not in violation of Article VIII, section 1A, of the Constitution. State ex rel. Western Technical Com. Col. Area v. Tallon, 196 Neb. 603, 244 N.W.2d 183 (1976).