There is a newer version of this Statute
2023
2022
2021
2020 (you are here)
2019
Other previous versions
View our newest version here

2020 Nebraska Revised Statutes
Chapter 14 - Cities of the Metropolitan Class
14-2143 Water fund; sources; purposes; tax; how levied.

Universal Citation: NE Code § 14-2143 (2020)
Previous Next

14-2143. Water fund; sources; purposes; tax; how levied.

The water fund shall consist of all money received on account of the water plant owned and operated by the metropolitan utilities district for water service or otherwise, including a water tax for public fire protection purposes levied by the municipal authorities of each municipality forming such metropolitan utilities district or, in the case of a sanitary and improvement district or unincorporated area forming a part of the metropolitan utilities district but outside the limits of a municipality, by the board of county commissioners of the county in which the sanitary and improvement district or unincorporated area is located. Such tax shall be levied at the same time and in the same manner as other funds provided for municipal purposes or county purposes under the provisions of the charter of such municipality or municipalities or of the general laws in the case of a county or a sanitary and improvement district. The amount of the tax shall be certified to the municipal authorities or the county commissioners, as the case may be, by the board of directors of the metropolitan utilities district in time for the annual levy of taxes in each year. The gross amount of such tax shall not exceed the sum of five and two-tenths cents on each one hundred dollars upon the taxable value of all the taxable property in such utilities district, and it shall be mandatory upon such municipal authorities or county commissioners to levy same as provided in this section.

Source

  • Laws 1913, c. 143, § 16, p. 358;
  • R.S.1913, § 4258;
  • Laws 1919, c. 33, § 5, p. 110;
  • C.S.1922, § 3761;
  • C.S.1929, § 14-1017;
  • R.S.1943, § 14-1026;
  • Laws 1947, c. 21, § 1, p. 112;
  • Laws 1953, c. 287, § 4, p. 930;
  • Laws 1972, LB 1272, § 1;
  • Laws 1979, LB 187, § 33;
  • R.S.1943, (1991), § 14-1026;
  • Laws 1992, LB 746, § 43;
  • Laws 1992, LB 719A, § 39.

Annotations

  • Levy imposed pursuant to this section is not a state levy for state purposes, therefore constitutional prohibition on property taxes for state purposes not violated. R-R Realty Co. v. Metropolitan Utilities Dist., 184 Neb. 237, 166 N.W.2d 746 (1969).

  • Law requiring cities to levy tax to pay hydrant rentals is constitutional. State ex rel. Metropolitan Utilities Dist. v. City of Omaha, 112 Neb. 694, 200 N.W. 871 (1924).

Previous Next
Disclaimer: These codes may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.