Article 6 - Fiscal Management
Article 6 – Fiscal Management
SECTION 1-601: FISCAL YEAR
SECTION 1-602: PUBLIC FUNDS DEFINED
SECTION 1-603: DEPOSIT OF FUNDS
SECTION 1-604: INVESTMENT OF FUNDS
SECTION 1-605: CREDIT CARDS; AUTHORITY TO ACCEPT
SECTION 1-606: DEBT COLLECTION; AUTHORITY TO CONTRACT WITH COLLECTION AGENCY
SECTION 1-607: CLAIMS
SECTION 1-608: WARRANTS
section 1-609: AUTHORIZED SIGNATURES
SECTION 1-610: EXPENDITURES
SECTION 1-611: BOND ISSUES
SECTION 1-612: SINKING FUNDS; GIFTS OF MONEY OR PROPERTY
SECTION 1-613: COLLECTION OF SPECIAL ASSESSMENTS; PROCEDURE
SECTION 1-614: SPECIAL ASSESSMENT FUND
SECTION 1-615: CONTRACTS; APPROPRIATION
SECTION 1-616: CONTRACTS AND PURCHASES; BIDDING AND OTHER REQUIREMENTS
SECTION 1-617: ANNUAL AUDIT
SECTION 1-618: GENERAL FUND
SECTION 1-619: BUDGET STATEMENT; APPROPRIATIONS
SECTION 1-620: EXPENDITURES PRIOR TO ADOPTION OF BUDGET
SECTION 1-621: BUDGET PROCEDURE; FORM AND MANUAL INCORPORATED
SECTION 1-622: EMERGENCY; TRANSFER OF FUNDS
section 1-623: PROPRIETARY FUNCTIONS; FISCAL YEAR; BUDGET STATEMENTS; FILING; HEARING; ADOPTION; RECONCILIATION
SECTION 1-624: PROPERTY TAX; CERTIFICATION OF AMOUNT
SECTION 1-625: ALL-PURPOSE LEVY; ALLOCATION; ABANDONMENT; EXTRAORDINARY LEVIES
SECTION 1-626: PROPERTY TAX LEVY AND REQUEST; AUTHORITY TO SET
SECTION 1-627: PROPERTY TAX LEVY; MAXIMUM; AUTHORITY TO EXCEED
SECTION 1-628: PROPERTY TAX LEVY FOR GENERAL REVENUE PURPOSES
SECTION 1-629: LEVY FOR OTHER TAXES AND SPECIAL ASSESSMENTS
SECTION 1-630: MOTOR VEHICLE FEE
SECTION 1-601: FISCAL YEAR
The fiscal year of the city and any public utility of the city commences on October 1 and extends through the following September 30 except as provided in the Municipal Proprietary Function Act. (Neb. Rev. Stat. §17-701)
SECTION 1-602: PUBLIC FUNDS DEFINED
“Public funds” shall mean all money, including non-tax money, used in the operation and functions of governing bodies. For purposes of a city which has a lottery established under the Nebraska County and City Lottery Act, only those net proceeds which are actually received by the city from a licensed lottery operator shall be considered public funds, and “public funds” shall not include amounts awarded as prizes. (Neb. Rev. Stat. §13-503)
SECTION 1-603: DEPOSIT OF FUNDS
A. The city treasurer shall deposit and at all times keep on deposit for safekeeping in banks, capital stock financial institutions, or qualifying mutual financial institutions of approved and responsible standing all money collected, received, or held by him or her as city treasurer. Such deposits shall be subject to all regulations imposed by law or adopted by the City Council for the receiving and holding thereof. The fact that a stockholder, director, or other officer of such bank, capital stock financial institution or qualifying mutual financial institution is also serving as a member of the council, as a member of the Board of Public Works, or as any other officer of the city shall not disqualify such bank, capital stock financial institution, or qualifying mutual financial institution from acting as a depository for such city funds.
B. The insurance afforded to depositors in banks, capital stock financial institutions, or qualifying mutual financial institutions through the Federal Deposit Insurance Corporation shall be deemed and construed to be a surety bond to the extent that the deposits are insured by such corporation and for deposits so insured, no other surety bond or other security shall be required.
C. Neb. Rev. Stat. §77-2366 shall apply to deposits in capital stock financial institutions. Neb. Rev. Stat. §77-2365.01 shall apply to deposits in qualifying mutual financial institutions. (Neb. Rev. Stat. §§17-607, 77-2362 through 77-2364)
SECTION 1-604: INVESTMENT OF FUNDS
A. Investment of Surplus; Securities Authorized. Whenever the city has accumulated a surplus of any fund in excess of its current needs or has accumulated a sinking fund for the payment of its bonds and the money in such sinking fund exceeds the amount necessary to pay the principal and interest of any such bonds which become due during the current year, the City Council may invest any such surplus in excess of current needs or such excess in its sinking fund in certificates of deposit, in time deposits, and in any securities in which the state investment officer is authorized to invest pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act and as provided in the authorized investment guidelines of the Nebraska Investment Council in effect on the date the investment is made.
B. Interest-Bearing Deposits; Conditions. Notwithstanding any other provision of law, to the extent that the funds of the city may be invested or deposited by the city treasurer in certificates of deposit or time interest-bearing deposits with banks, capital stock financial institutions, or qualifying mutual financial institutions, such authorization may include the investment or deposit of funds in certificates of deposit and time interest-bearing deposits in accordance with the following conditions as an alternative to the furnishing of securities or the providing of a deposit guaranty bond pursuant to the Public Funds Deposit Security Act:
1. The bank, capital stock financial institution, or qualifying mutual financial institution in this state through which the investment or deposit of funds is initially made arranges for the deposit of a portion or all of such funds in one or more certificates of deposit or time interest-bearing deposits with other banks, capital stock financial institutions, or qualifying mutual financial institutions located in the United States;
2. Each such certificate of deposit or time interest-bearing deposit is fully insured or guaranteed by the Federal Deposit Insurance Corporation;
3. The bank, capital stock financial institution, or qualifying mutual financial institution through which the investment or deposit of funds was initially made acts as a custodian for the city with respect to any such certificate of deposit or time interest-bearing deposit issued for the account of the city.
C. State Investment Officer. The state investment officer may provide assistance and furnish advice regarding the investment of money to the city whenever such advice is requested. In connection with the rendering of such service, the state investment officer may charge and collect any fee he determines to be reasonable. (Neb. Rev. Stat. §§17-608, 17-609, 72-1259, 77-2341, 77-2365.02)
SECTION 1-605: CREDIT CARDS; AUTHORITY TO ACCEPT
A. The City Council may authorize city officials to accept credit cards, charge cards, or debit cards as a method of cash payment of any tax, levy, excise, duty, custom, toll, interest, penalty, fine, license, fee, or assessment of whatever kind or nature, whether general or special, as provided by Neb. Rev. Stat. §77-1702.
B. The total amount of such taxes, levies, excises, duties, customs, tolls, interest, penalties, fines, licenses, fees, or assessments of whatever kind or nature, whether general or special, paid for by credit card shall be collected by the city official.
C. The City Council may choose to accept credit cards, charge cards, or debit cards as a means of cash payment to any facility it operates in a proprietary capacity and may adjust the price for services to reflect the handling and payment costs.
D. The city official shall, for each transaction, obtain authorization for use of any credit card, charge card, or debit card used pursuant to this section from the financial institution, vending service company, credit card or charge card company, or third-party merchant bank providing such service.
E. The City Council may choose to accept the types of credit cards, charge cards, or debit cards accepted by and the services provided to the state pursuant to the contract entered into by the state with one or more credit card, charge card, or debit card companies or third-party merchant banks for services on behalf of the state and those political subdivisions that choose to participate in the state contract. The council may choose not to participate in the state contract and may choose types of credit cards, charge cards, and debit cards and may negotiate and contract independently or collectively as a governmental entity with one or more financial institutions, vending service companies, credit card, charge card, or debit card companies or third-party merchant banks for the provision of such services.
F. When authorizing acceptance of credit card or charge card payments, the City Council shall be authorized but not required to impose a surcharge or convenience fee, as set by resolution by the council and kept on file in the city office, upon the person making a payment by credit card or charge card so as to wholly or partially offset the amount of any discount or administrative fees charged to the city. The surcharge or convenience fee shall be applied only when allowed by the operating rules and regulations of the credit card or charge card involved or when authorized in writing by the credit card or charge card company involved. When a person elects to make a payment to the city by credit card or charge card and such a surcharge or convenience fee is imposed, the payment of such surcharge or convenience fee shall be deemed voluntary by such person and shall be in no case refundable.
G. If payment is made electronically by credit card, charge card, debit card, or electronic funds transfer as part of a system for providing or retrieving information electronically, the city shall be authorized but not required to impose an additional surcharge or convenience fee upon the person making a payment. “Electronic funds transfer” shall mean the movement of funds by non-paper means, usually through a payment system, including, but not limited to, an automated clearinghouse or the Federal Reserve’s Fedwire system. (Neb. Rev. Stat. §13-609)
SECTION 1-606: DEBT COLLECTION; AUTHORITY TO CONTRACT WITH COLLECTION AGENCY
A. The city may contract to retain a collection agency licensed pursuant to Neb. Rev. Stat. §§45-601 to 45-622, within or without this state, for the purpose of collecting public debts owed by any person to the city. No debt owed pursuant to this subsection (A) may be assigned to a collection agency unless (1) there has been an attempt to advise the debtor by first-class mail, postage prepaid, at the last known address of the debtor, of the existence of the debt and that the debt may be assigned to a collection agency for collection if the debt is not paid; and (2) at least 30 days have elapsed from the time the notice was sent. A collection agency which is assigned a debt under this section shall have only those remedies and powers which would be available to it as an assignee of a private creditor.
B. For purposes of this section, “debt” shall include all delinquent fees or payments except delinquent property taxes or real estate. In the case of debt arising as a result of an order or judgment of a court in a criminal or traffic matter, a collection fee may be added to the debt. The collection fee shall $25.00 or 4½% of the debt, which-ever is greater. The collection fee shall be paid by the person who owes the debt directly to the person or agency providing the collection service. (Neb. Rev. Stat. §45-623)
SECTION 1-607: CLAIMS
A. All liquidated and unliquidated claims and accounts payable against the city shall be presented in writing; state the name and address of the claimant and the amount of the claim; and fully and accurately identify the items or services for which payment is claimed or the time, place, nature, and circumstances giving to rise the claim. As a condition precedent to maintaining an action for a claim, other than a tort claim as defined in Neb. Rev. Stat. §13-903, the claimant shall file such claim within 90 days of the accrual of the claim in the office of the city clerk. The clerk shall notify the claimant or his or her agent or attorney by letter mailed to the claimant's address within five (5) days of the claim is disallowed by the City Council.
B. No costs shall be recovered against the city in any action brought against it for an unliquidated claim which has not been presented to the City Council to be audited nor upon claims allowed in part, unless the recovery shall be for a greater sum than the amount allowed, with the interest due. No order or warrant shall be drawn in excess of 85% of the current levy for the purpose for which it is drawn unless there shall be sufficient money in the city treasury for the appropriate fund against which it is to be drawn; provided, in the event there exist obligated funds from the federal and/or state government for the general purpose of such warrant, then such warrant may be drawn in excess of 85% but not more than 100% of the current levy for the purpose for which said warrant is drawn. (Neb. Rev. Stat. §§17-714, 17-715)
SECTION 1-608: WARRANTS
A. All warrants drawn upon the city treasury must be signed by the mayor and countersigned by the city clerk, stating the particular fund to which the warrant is chargeable, the person to whom it is payable, and the purpose of the expenditure. No money shall be otherwise paid than upon warrants so drawn. Each warrant shall specify the amount included in the adopted budget statement for the fund upon which it is drawn and the amount already expended of such fund. (Neb. Rev. Stat. §17-711)
section 1-609: AUTHORIZED SIGNATURES
A. The following are authorized to draw checks, drafts or other orders for the payment of money on accounts belonging to the City of Grant; and the bank(s) is/are authorized to honor the same: (1) city clerk; (2) deputy clerk; (3) mayor; (4) council president.
B. All checks, drafts, or other orders for the payment of money shall require two signatures except as provided in (C) below: either the city clerk or deputy clerk and either the mayor or council president.
C. Money transfers by electronic transfer or written bank transfer between city accounts shall require only one signature.
D. Upon the election, appointment and/or hiring of a new individual for any of the above positions, the city/deputy clerk will provide a certified statement to the bank(s) identifying any and all new individuals to be added to the account and any and all former individuals who need removed from the account. Upon receipt of said statement from the city/deputy clerk, the bank shall update the account as need. (Ord. No. 11-01-01, 1/11/11)
SECTION 1-610: EXPENDITURES
No city official shall have the power to appropriate, issue or draw any order or warrant on the city treasury for money unless the same has been appropriated or ordered by ordinance, or the claim for the payment of such order or warrant has been allowed according to the provisions of Neb. Rev. Stat. §17-714 and 17-715, and funds for the class or object out of which such claim is payable have been included in the adopted budget statement or transferred according to law. (Neb. Rev. Stat. §17-708)
SECTION 1-611: BOND ISSUES
The City Council may, after meeting all the requirements of state law, issue bonds, fund bonds, and retire bonds for such purposes as may be permitted by state law. The council shall have the authority to levy special assessments for the payment of interest and principal on such bonds and may spread the payments up to the maximum number of years permitted by state law. (Neb. Rev. Stat. §10-209 through 10-411, 10-606 through 10-612, 12-1001, 17-529.01, 17-529.08, 17-534, 17-905, 17-908, 17-911, 17-939, 17-958, 17-968, 18-1801 through 18-1805, 23-3513, 39-836)
SECTION 1-612: SINKING FUNDS; GIFTS OF MONEY OR PROPERTY
A. The city is hereby empowered to receive money or property by donation, bequest, gift, devise, or otherwise for the benefit of any one or more of the public purposes for which sinking funds are established by the provisions of this section, as stipulated by the donor. The title to the money or property so donated shall vest in the City Council or in its successors in office, who shall become the owners thereof in trust to the uses of the sinking fund or funds; provided, if the donation is real estate, the council may manage the same as in the case of real estate donated to the city for city library purposes under the provisions of Neb. Rev. Stat. §51-215 and 51-216.
B. The City Council, subject to all the limitations set forth in this section, shall have the power to levy a tax of not to exceed $0.105 on each $100.00 in any one year upon the taxable value of all the taxable property within the city for a term not to exceed ten years, in addition to the amount of tax which may be annually levied for the purposes of the adopted budget statement of the city, for the purpose of establishing a sinking fund for the construction, purchase, improvement, extension, original equipment, or repair, not including maintenance, of any one or more of the following public improvements, including acquisition of any land incident to the making thereof: city library; city auditorium or community house for social or recreational purposes; city hall; city public library, auditorium, or community house in a single building; city swimming pool and appurtenances thereto; city jail; city building to house equipment or personnel of a fire department, together with firefighting equipment or apparatus; city park; city cemetery; city medical clinic building, together with furnishings and equipment; or city hospital. The city shall not be authorized to levy the tax or to establish the sinking fund as provided in this subsection if, having bonded indebtedness, such city has been in default in the payment of interest thereon or principal thereof for a period of ten years prior to the date of the passage of the resolution providing for the submission of the proposition for establishment of the sinking fund as required in subsection (C).
C. Before any sinking fund or funds are established or before any annual tax is levied for any such planned city improvement mentioned in subsection (B) by the city, the City Council shall declare its purpose by resolution to submit to the qualified electors of the city at the next general city election the proposition to provide the city with the specific municipal improvement planned for consummation under this section. The resolution of submission shall, among other things, set forth a clear description of the improvement planned, the estimated cost according to the prevailing costs, the amount of annual levy over a definite period of years, not exceeding ten years, required to provide such cost, and the specific name or designation for the sinking fund sought to be established to carry out the planned improvement, together with a statement of the proposition for placement upon the ballot at such election. Notice of the submission of the proposition, together with a copy of the official ballot containing the same, shall be published in its entirety three successive weeks before the day of the election in a legal newspaper published in the city. No such sinking fund shall be established unless the same has been authorized by a majority or more of the legal votes of the city cast for or against the proposition. If less than a majority of the legal votes favor the establishment of the sinking fund, the planned improvement shall not be made, no annual tax shall be levied therefor, and no sinking fund(s) shall be established in connection therewith, but such resolution of submission shall immediately be repealed. If the proposition shall carry at such election in the manner prescribed in this subsection, the City Council and its successors in office shall proceed to do all things authorized under such resolution of submission but never inconsistent with this section. Provisions of the statutes of the state relating to election of officers, voting places, election apparatus and blanks, preparation and form of ballots, information to voters, delivery of ballots, conduct of elections, manner of voting, counting of votes, records and certificates of elections, and recounts of votes, so far as applicable, shall apply to voting on the proposition under this section.
D. All funds received by the city treasurer, by donation or by tax levy, as hereinbefore provided, shall be immediately invested by the treasurer as they accumulate, with the written approval of the City Council, in the manner provided in Neb. Rev. Stat. §77-2341. Whenever investments of such sinking fund or funds are made as aforesaid, the nature and character of the same shall be reported to the council and the investment report shall be made a matter of record by the city clerk in the proceedings of the council. The sinking fund(s) accumulated under the provisions of this section shall constitute a special fund for the purpose for which the same was authorized and shall not be used for any other purpose unless authorized by 60% of the qualified electors of the city voting at a general election favoring such change in the use of the sinking fund; provided, the question of the change in the use of the sinking fund, when it fails to carry, shall not be resubmitted in substance for a period of one year from and after the date of such election. (Neb. Rev. Stat. §19-1301 through 19-1304, 77-2337, 77-2339)
SECTION 1-613: COLLECTION OF SPECIAL ASSESSMENTS; PROCEDURE
A. The city shall collect the special assessments which it levies and perform all other necessary functions related thereto including foreclosure. Notice that special assessments are due shall be mailed or otherwise delivered to the last known address of the person against whom such special assessments are assessed or to the lending institution or other party responsible for paying such special assessments. Failure to receive such notice shall not relieve the taxpayer from any liability to pay such special assessments and any interest or penalties accrued thereon.
B. The city shall:
1. File notice of the assessments and the amount of assessment being levied for each lot or tract of land with the register of deeds; and
2. File a release of assessment upon final payment of each assessment with the register of deeds. (Neb. Rev. Stat. §18-1216)
SECTION 1-614: SPECIAL ASSESSMENT FUND
All money received on special tax assessment shall be held by the city treasurer as a special fund to be applied to the payment of the improvement for which the assessment was made, and such money shall be used for no other purpose unless to reimburse the city for money expended for any such improvement. (Neb. Rev. Stat. §17-710)
SECTION 1-615: CONTRACTS; APPROPRIATION
No contracts shall hereafter be made by the City Council or any committee or member thereof and no expense shall be incurred by any of the officers or departments of the city, whether the object of the expenditures shall be ordered by the council or not, unless an appropriation shall have been previously made concerning such expense or the funds necessary for the payment of such expense have been duly transferred according to law. (Neb. Rev. Stat. §17-708, 17-709)
SECTION 1-616: CONTRACTS and PURCHASES; BIDDING AND OTHER REQUIREMENTS
A. Except as provided in Neb. Rev. Stat. §18-412.01 for a contract with a public power district to operate, renew, replace, or add to the electric distribution, transmission, or generation system of the city, no contract costing over $30,000.00 shall be made for enlargement or general improvements such as water extensions, sewers, public heating system, bridges, work on streets, or any other work or improvement when the cost of such enlargement or improvement is assessed to the property, unless it is first approved by the City Council.
B. Except as provided in Neb. Rev. Stat. §18-412.01, before the City Council makes any contract in excess of $30,000.00 for enlargement or general improvements, such as water extensions, sewers, public heating system, bridges, work on streets, or any other work or improvement when the cost of such enlargement or improvement is assessed to the property, an estimate of the cost shall be made by the city engineer and submitted to the council. In advertising for bids as provided herein, the council may publish the amount of the estimate.
C. Advertisements for bids shall be required for any contract costing over $30,000.00 entered into for enlargement or general improvements, such as water extensions, sewers, public heating system, bridges, work on streets, or any other work or improvement when the cost of such enlargement or improvement is assessed to the property or for the purchase of equipment used in the construction of such enlargement or general improvements.
D. The advertisement provided for in subsections (B) and (C) of this section shall be published at least seven days prior to the bid closing in a legal newspaper published in or of general circulation in the city or, if no newspaper has general circulation in the city or county, by posting a written or printed copy thereof in each of three public places in the city at least seven days prior to the bid closing. In case of a public emergency resulting from infectious or contagious diseases, destructive windstorms, floods, snow, war, or an exigency or pressing necessity or unforeseen need calling for immediate action or remedy to prevent a serious loss of, or serious injury or damage to, life, health, or property, estimates of costs and advertising for bids may be waived in the emergency ordinance authorized by Neb. Rev. Stat. §17-613 when adopted by a three-fourths vote of the City Council and entered of record.
E. If, after advertising for bids as provided in this section, the City Council receives fewer than two bids on a contract or if the bids received by the council contain a price which exceeds the estimated cost, the council may negotiate a contract in an attempt to complete the proposed enlargement or general improvements at a cost commensurate with the estimate given.
F. If the materials are of such a nature that, in the opinion of the manufacturer and with the concurrence of the City Council, no cost can be estimated until the materials have been manufactured or assembled to the specific qualifications of the city, the council may authorize the manufacture and assemblage of such materials and may thereafter approve the estimated cost expenditure when it is provided by the manufacturer.
G. Any city bidding procedure may be waived by the City Council or Board of Public Works when materials or equipment are purchased at the same price and from the same seller as materials or equipment which have formerly been obtained pursuant to the state bidding procedure in Neb. Rev. Stat. §81-145 to 81-162 or when the contract is negotiated directly with a sheltered workshop pursuant to Neb. Rev. Stat. §48-1503 or when required to comply with any federal grant, loan or program. (Neb. Rev. Stat. §17-568.01, 17-568.02) (Am. Ord. No. 14-04-2, 5/27/14)
SECTION 1-617: ANNUAL AUDIT
The City Council shall cause an audit of the city accounts to be made by a qualified accountant as expeditiously as possible following the close of the fiscal year. Such audit shall be made on a cash or accrual method at the discretion of the council. The said audit shall be completed and the annual audit report made not later than six months after the close of the fiscal year. The accountant making the audit shall submit no fewer than three copies of the audit report to the council. All public utilities or other enterprises which substantially generate their own revenue shall be audited separately and the results of such audits shall appear separately in the annual audit report. Such audits shall be on an accrual basis and shall contain statements and materials which conform to generally accepted accounting principles. The audit report shall set forth the financial position and results of financial operations for each fund or group of accounts of the city as well as an opinion by the accountant with respect to the financial statements. Two copies of the annual audit report shall be filed with the city clerk, becoming a part of the public records of the clerk's office, and will at all times thereafter be open for public inspection. One copy shall be filed with the auditor of public accounts. The City Council shall provide and file with the city clerk, not later than August 1 of each year, financial statements showing the city’s actual and budgeted figures for the most recently completed fiscal year. (Neb. Rev. Stat. §13-606, 19-2901 through 19-2909)
SECTION 1-618: GENERAL FUND
All money not specifically appropriated in the annual appropriation bill shall be deposited in and known as the general fund.
SECTION 1-619: BUDGET STATEMENT; APPROPRIATIONS
The City Council shall adopt a budget statement pursuant to the Nebraska Budget Act, to be termed "The Annual Appropriation Bill," in which are appropriated such sums of money as may be deemed necessary to defray all necessary expenses and liabilities of the city. (Neb. Rev. Stat. §17-706) (Ord. No. 14-09-04, 10/28/14)
SECTION 1-620: EXPENDITURES PRIOR TO ADOPTION OF BUDGET
A. On and after the first day of its fiscal year and until the adoption of the budget by the City Council in September, the council may expend any balance of cash on hand for the current expenses of the city. Except as provided in subsection (B) of this section, such expenditures shall not exceed an amount equivalent to the total amount expended under the last budget in the equivalent period of the prior budget year. Such expenditures shall be charged against the appropriations for each individual fund or purpose as provided in the budget when adopted.
B. The restriction on expenditures in subsection (A) of this section may be exceeded upon the express finding of the City Council that expenditures beyond an amount authorized are necessary to enable the city to meet its statutory duties and responsibilities. The finding and approval of the expenditures in excess of the statutory authorization shall be adopted by the council in open, public session. Expenditures authorized by this section shall be charged against appropriations for each individual fund or purpose as provided in the budget when adopted, and nothing in this section shall be construed to authorize expenditures by the city in excess of that authorized by any other statutory provision. (Neb. Rev. Stat. §13-509.01, 13-509.02)
SECTION 1-621 BUDGET PROCEDURE; FORM AND MANUAL INCORPORATED
Budgets shall be prepared as provided in the Nebraska Budget Act, Neb. Rev. Stat. §13-501 to 13-513. For the purpose of proper budget preparation, the City/Village Budget Form and the Budget Form Instruction Manual, prepared by the state auditor of public accounts, are incorporated by reference.
SECTION 1-622: EMERGENCY; TRANSFER OF FUNDS
Whenever during the current fiscal year it becomes apparent to the City Council that due to unforeseen emergencies there is temporarily insufficient money in a particular fund to meet the requirements of the adopted budget of expenditures for that fund, the council may by a majority vote, unless otherwise provided by state law, transfer money from other funds to such fund. No expenditure during any fiscal year shall be made in excess of the amounts indicated in the adopted budget statement, except as authorized in Neb. Rev. Stat. §13-511. Any officer(s) of the City Council who obligate funds contrary to the provisions of this section shall be guilty of a Class V misdemeanor. (Neb. Rev. Stat. §13-510)
section 1-623: PROPRIETARY FUNCTIONS; FISCAL YEAR; BUDGET STATEMENTS; FILING; HEARING; ADOPTION; RECONCILIATION
A. Pursuant to the Municipal Proprietary Function Act, the City Council may prepare a proprietary budget statement for its proprietary functions separate and apart from its budget statement prepared pursuant to the Nebraska Budget Act. For purposes of this section, “proprietary function” shall mean a water supply or distribution utility, a wastewater collection or treatment utility, an electric generation, transmission, or distribution utility, a gas supply, transmission, or distribution utility, an integrated solid waste management collection, disposal, or handling utility, or a hospital or a nursing home owned by the city.
B. The City Council may establish a separate fiscal year for each proprietary function, except that any proprietary function which is subsidized by appropriations from the city's general fund shall have the same fiscal year as the city. For purposes of this section, “subsidization” shall mean that the costs of operation of a proprietary function are regularly financed by appropriations from the city's general fund in excess of the amount paid by the city to the proprietary function for actual service or services received.
C. If the city does not include its proprietary functions in its budget statement, a proposed proprietary statement shall be prepared in writing on forms provided by the state auditor and filed with the city clerk, at least 30 days prior to the start of the fiscal year of each proprietary function, containing the following information:
1. For the immediately preceding fiscal years, the revenue from all sources, the unencumbered cash balance at the beginning and end of the year, the amount received by taxation, and the amount of actual expenditure;
2. For the current fiscal year, the actual and estimated revenue from all sources separately stated as to each such source, the actual unencumbered cash balance available at the beginning of the year, the amount received from taxation, and the amount of actual and estimated expenditure, whichever is applicable;
3. For the immediately ensuing fiscal year, an estimate of revenue from all sources separately stated as to each such source, the actual or estimated unencumbered cash balance, whichever is applicable, to be available at the beginning of the year, the amounts proposed to be expended during the fiscal year, and the amount of cash reserve based on actual experience of prior years; and
4. A uniform summary of the proposed budget statement which shall include a total of all funds maintained for the proprietary function. Such statement shall contain the estimated cash reserve for each fiscal year and shall whether or not such reserve is encumbered. The cash reserve projections shall be based upon the actual experience of prior years.
D. After the proposed proprietary budget statement is filed with the city clerk, the City Council shall conduct a public hearing on such statement. Notice of the time and place of the hearing, a summary of the proposed proprietary budget statement, and notice that the full proposed proprietary budget statement is available for public review with the city clerk during normal business hours, shall be published at least five days prior to the hearing in a newspaper of general circulation within the City Council's jurisdiction or by mailing each resident within the jurisdiction.
E. After such hearing, the proposed proprietary budget statement shall be adopted or amended and adopted as amended, and a written report shall be kept of such hearing. If the adopted proprietary budget statement reflects a change from the proposed proprietary statement presented at the hearing, a copy of the adopted proprietary budget statement shall be filed with the city clerk within 20 days after its adoption and published in a newspaper of general circulation within the City Council's jurisdiction or by mailing to each resident within the jurisdiction.
F. If the actual expenditures for a proprietary function exceed the estimated expenditures in the proprietary budget statement during its fiscal year, the City Council shall adopt a proprietary function reconciliation statement within 90 days after the end of such fiscal year which reflects any difference between the adopted proprietary bud-get statement for the previous fiscal year and the actual expenditures and revenue for such fiscal year. After the adoption of a proprietary function reconciliation statement, it shall be filed with the city clerk and published in a newspaper of general circulation within the City Council's jurisdiction or by mailing to each resident within the jurisdiction. If the difference between the adopted proprietary budget for the previous fiscal year and the actual expenditures and revenues for such fiscal year is greater than 10%, the proprietary function reconciliation statement shall only be adopted following a public hearing.
G. Any income from a proprietary function which is transferred to the general fund of the city shall be shown as a source of revenue in the budget statement created pursuant to the Nebraska Budget Act. (Neb. Rev. Stat. §18-2803 to 18-2808) (Am. Ord. Nos. 03-11, 6/10/03; 03-07, 6/10/03)
SECTION 1-624: PROPERTY TAX; CERTIFICATION OF AMOUNT
The City Council 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 which the city requires for the purposes of the adopted budget statement for the ensuing year, including all special assessments and taxes assessed as otherwise provided. 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 the city 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 Neb. Rev. Stat. §77-3442, the maximum amount of tax which may be so certified, assessed, and collected shall not require a tax levy in excess of the amounts specified in Neb. Rev. Stat. §17-702.
SECTION 1-625: ALL-PURPOSE LEVY; ALLOCATION; ABANDONMENT; EXTRAORDINARY LEVIES
The City Council has decided to certify to the county clerk for collection one all-purpose levy required to be raised by taxation for all municipal purposes instead of certifying a schedule of levies for specific purposes added together. Subject to the limits in Neb. Rev. Stat. §77-3442, the all-purpose levy shall not exceed the annual levy specified in Neb. Rev. Stat. §19-1309, to be levied upon the taxable valuation of all taxable property in the city. The amount of the all-purpose levy shall be certified as a single amount for general fund purposes. The City Council shall allocate the amount raised by the all-purpose levy to the several departments of the city in its annual budget and appropriation ordinance or in other legal manner as the council deems wisest and best. The city shall be bound by its election to follow the all-purpose levy method during the ensuing fiscal year but may abandon such method in succeeding fiscal years. Otherwise authorized extraordinary levies to service and pay bonded indebtedness of the city may be made by the city in addition to the all-purpose levy. (Neb. Rev. Stat. §19-1309 through 19-1312)
SECTION 1-626: PROPERTY TAX LEVY AND REQUEST; AUTHORITY TO SET
A. The property tax request for the prior year shall be the property tax request for the current year for purposes of the levy set by the County Board of Equalization in Neb. Rev. Stat. §77-1601 unless the City Council passes by a majority vote a resolution or ordinance setting the tax request at a different amount. Such resolution or ordinance shall only be passed after a special public hearing, called for such purpose, is held and after notice is published in a newspaper of general circulation in the city at least five days prior to the hearing.
B. The hearing notice shall contain the following information:
1. The dollar amount of the prior year's tax request and the property tax rate that was funding that tax request;
2. The property tax rate that would be necessary to fund last year's tax request if applied to the current year's valuation; and
3. The proposed dollar amount of the tax request for the current year and the property tax rate that will be necessary to fund that tax request.
C. Any resolution setting a tax request under this section shall be certified and forwarded to the county clerk on or before October 13 of the year for which the tax request is to apply.
D. Any tax levy which is not in compliance with this section and Neb. Rev. Stat. §77-1601 shall be construed as an unauthorized levy under Neb. Rev. Stat. §77-1606. (Neb. Rev. Stat. §77-1601, 77-1601.02)
SECTION 1-627: PROPERTY TAX LEVY; MAXIMUM; AUTHORITY TO EXCEED
Provisions for property tax levy, maximum levy, and authority to exceed the maximum levy for the support of the city shall be as provided in Neb. Rev. Stat. §77-3442 through 77-3444. (Am. Ord. No. 03-06, 6/10/03)
SECTION 1-628: PROPERTY TAX LEVY FOR GENERAL REVENUE PURPOSES
The city shall have power to levy taxes for general revenue purposes in any one year not to exceed $0.35 on each $100.00 upon the taxable value of all the taxable property in the city. The valuation of such property shall be ascertained from the books or assessment rolls of the county assessor. (Neb. Rev. Stat. §17-506)
SECTION 1-629: LEVY FOR OTHER TAXES AND SPECIAL ASSESSMENTS
The city shall have power to levy any other tax or special assessment authorized by law. (Neb. Rev. Stat. §17-507)
SECTION 1-630: MOTOR VEHICLE FEE
A. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning:
1. “City limits” or “limits of the city” shall include the extraterritorial zoning jurisdiction of the city; and
2. “Person” shall include bodies corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, cooperatives, and associations. “Person” does not include any federal, state or local government or any political subdivision thereof.
B. Except as otherwise provided in subsection (D) herein, the City Council shall have power to require any individual whose primary residence or person who owns a place of business which is within the limits of the city and owns and operates a motor vehicle within such limits to pay an annual motor vehicle fee and to require the payment of such fee upon the change of ownership of such vehicle. All such fees which may be provided for under this subsection shall be used exclusively for constructing, repairing, maintaining, or improving streets, roads, alleys, public ways, or parts thereof or for the amortization of bonded indebtedness when created for such purposes.
C. No motor vehicle fee shall be required under this section if:
1. A vehicle is used or stored but temporarily in the city for a period of six months or less in a 12-month period;
2. An individual does not have a primary residence or a person does not own a place of business within the limits of the city and does not own and operate a motor vehicle within the limits of the city; or
3. An individual is a full-time student attending a postsecondary institution within the limits of the city and the motor vehicle's status under the Motor Vehicle Certificate of Title Act is different from the place at which he or she is attending such institution.
D. After December 31, 2012, no motor vehicle fee shall be required of any individual whose primary residence is, or person who owns a place of business, within the extraterritorial zoning jurisdiction of the city.
E. The fee shall be paid to the county treasurer of the county in which the city is located when the registration fees as provided in the Motor Vehicle Registration Act are paid. These fees shall be credited by the county treasurer to the road fund of the city. (Neb. Rev. Stat. §18-1214, 60-301)