13-503. Terms, defined.
For purposes of the Nebraska Budget Act, unless the context otherwise requires:
(1) Governing body means the governing body of any county agricultural society, elected county fair board, joint airport authority formed under the Joint Airport Authorities Act, city or county airport authority, bridge commission created pursuant to section 39-868, cemetery district, city, village, municipal county, community college, community redevelopment authority, county, drainage or levee district, educational service unit, rural or suburban fire protection district, historical society, hospital district, irrigation district, learning community, natural resources district, nonprofit county historical association or society for which a tax is levied under subsection (1) of section 23-355.01, public building commission, railroad transportation safety district, reclamation district, road improvement district, rural water district, school district, sanitary and improvement district, township, offstreet parking district, transit authority, regional metropolitan transit authority, metropolitan utilities district, Educational Service Unit Coordinating Council, political subdivision with the authority to have a property tax request, with the authority to levy a toll, or that receives state aid, and joint entity created pursuant to the Interlocal Cooperation Act that receives tax funds generated under section 2-3226.05;
(2) Levying board means any governing body which has the power or duty to levy a tax;
(3) Fiscal year means the twelve-month period used by each governing body in determining and carrying on its financial and taxing affairs;
(4) Tax means any general or special tax levied against persons, property, or business for public purposes as provided by law but shall not include any special assessment;
(5) Auditor means the Auditor of Public Accounts;
(6) Cash reserve means funds required for the period before revenue would become available for expenditure but shall not include funds held in any special reserve fund;
(7) Public funds means all money, including nontax money, used in the operation and functions of governing bodies. For purposes of a county, city, or village which has a lottery established under the Nebraska County and City Lottery Act, only those net proceeds which are actually received by the county, city, or village from a licensed lottery operator shall be considered public funds, and public funds shall not include amounts awarded as prizes;
(8) Adopted budget statement means a proposed budget statement which has been adopted or amended and adopted as provided in section 13-506. Such term shall include additions, if any, to an adopted budget statement made by a revised budget which has been adopted as provided in section 13-511;
(9) Special reserve fund means any special fund set aside by the governing body for a particular purpose and not available for expenditure for any other purpose. Funds created for (a) the retirement of bonded indebtedness, (b) the funding of employee pension plans, (c) the purposes of the Political Subdivisions Self-Funding Benefits Act, (d) the purposes of the Local Option Municipal Economic Development Act, (e) voter-approved sinking funds, or (f) statutorily authorized sinking funds shall be considered special reserve funds;
(10) Biennial period means the two fiscal years comprising a biennium commencing in odd-numbered or even-numbered years used by a city, village, or natural resources district in determining and carrying on its financial and taxing affairs; and
(11) Biennial budget means (a) a budget by a city of the primary or metropolitan class that adopts a charter provision providing for a biennial period to determine and carry on the city's financial and taxing affairs, (b) a budget by a city of the first or second class or village that provides for a biennial period to determine and carry on the city's or village's financial and taxing affairs, or (c) a budget by a natural resources district that provides for a biennial period to determine and carry on the natural resources district's financial and taxing affairs.
Source
Cross References
Structure Nebraska Revised Statutes
Chapter 13 - Cities, Counties, and Other Political Subdivisions
13-101 - Transferred to section 43-1401.
13-102 - Transferred to section 43-1402.
13-103 - Transferred to section 43-1403.
13-104 - Transferred to section 43-1404.
13-105 - Transferred to section 43-1405.
13-106 - Transferred to section 43-1406.
13-107 - Transferred to section 43-1407.
13-108 - Transferred to section 43-1408.
13-109 - Transferred to section 43-1409.
13-110 - Transferred to section 43-1410.
13-111 - Transferred to section 43-1411.
13-112 - Transferred to section 43-1412.
13-115 - Transferred to section 43-1413.
13-202 - Legislative findings.
13-204 - Community betterment organization; program; tax credit status.
13-205 - Program proposal; local government subdivision; department; review.
13-206 - Director; adopt rules and regulations; tax credits.
13-207 - Business firm or individual; receive tax credit; maximum amount; when.
13-303 - Counties, cities, and villages; contract; agreement; hearing; notice; cost; levy; fee.
13-304 - Recreational facilities; authorization; tax levy.
13-305 - Cities, villages, school districts, and counties; joint facilities; powers.
13-306 - Joint facilities; employees; park board; appointment; bonds; election; issuance.
13-307 - Joint facilities; bonds; authority of county board; eminent domain; powers.
13-308 - Municipal corporations; powers.
13-309 - Municipal corporation, defined.
13-311 - Formation of district; mailing of notice; requirements.
13-312 - Special assessment; mailing of notice; requirements.
13-313 - Failure to mail copy of published notice; assessment invalidated.
13-314 - Nonresident property owner, defined.
13-315 - Appropriation or expenditure; purposes; method; limitation.
13-316 - Expenditure; inclusion in budget.
13-317 - Juvenile emergency shelter care; contracts authorized.
13-319 - County; sales and use tax authorized; limitation; election.
13-320 - Public safety services, defined.
13-322 - Submission of question to voters; ballot language; procedure.
13-323 - Submission of question to voters; notice.
13-325 - County sales and use tax; distribution.
13-326 - County sales and use tax; laws governing; source of sales.
13-327 - County; cede jurisdiction; when; procedure.
13-328 - County; cede jurisdiction; limitation.
13-329 - County, city, village, or public utility; donation of motor vehicle; conditions.
13-401 - Members and employees; personal liability insurance; authorized.
13-403 - Real property; purchase, lease-purchase, or acquisition; appraisal required.
13-404 - Civil offices; vacancy; how filled.
13-405 - Definition or legal status of animal; political subdivision; limitation on power.
13-502 - Purpose of act; applicability.
13-504 - Proposed budget statement; contents; corrections; cash reserve; limitation.
13-505 - Proposed budget statement; estimated expenditures; unencumbered balances; estimated income.
13-507 - Levy increase; indicate on budget statement.
13-508 - Adopted budget statement; certified taxable valuation; levy.
13-509.01 - Cash balance; expenditure authorized; limitation.
13-509.02 - Cash balance; expenditure limitation; exceeded; when; section, how construed.
13-510 - Emergency; transfer of funds; violation; penalty.
13-512 - Budget statement; taxpayer; contest; basis; procedure.
13-513 - Auditor; request information; late fee; failure to provide information; auditor powers.
13-517 - School districts and educational service units; Nebraska Budget Act applicable.
13-520 - Limitations; not applicable to certain restricted funds.
13-521 - Governmental unit; unused restricted funds; authority to carry forward.
13-522 - Noncompliance with budget limitations; Auditor of Public Accounts; State Treasurer; duties.
13-601 - Local governments; receive funds from United States Government; expenditures authorized.
13-602 - Revenue sharing; interpretation.
13-603 - Revenue sharing; supplemental to existing laws; joint operations authorized.
13-604 - Municipalities and counties; federal and other funds; expenditures authorized.
13-606 - Financial statements; filing requirements.
13-609 - Electronic payments; acceptance; conditions.
13-610 - Purchasing card program; authorized; requirements; governing body; duties.
13-703 - Temporary location of seat of government; location.
13-704 - Temporary location of seat of government; validity of acts done.
13-706 - Sections, how construed.
13-804 - Public agencies; powers; agreements.
13-805 - Public agencies; submission of agreements for approval; when.
13-806 - Public agencies; appropriation of funds; supply personnel.
13-807 - Public agencies; contracts authorized; contents.
13-808 - Joint entity; issuance of bonds; powers; purposes.
13-809 - Joint entity; issuance of bonds; amounts; use.
13-810 - Issuance of bonds; immunity; limitations.
13-811 - Issuance of bonds; authorization; terms; signature.
13-812 - Bonds and coupons; negotiability; sale; price.
13-813 - Bonds and coupons; validity of signatures.
13-814 - Issuance of bonds; joint entity; powers.
13-815 - Joint entity; refunding bonds; authorized.
13-816 - Refunding bonds; exchange.
13-817 - Refunding bonds; proceeds; use.
13-818 - Refunding bonds; terms.
13-819 - Bond issuance; other consent not required.
13-820 - Joint entity; publication of resolution or other proceeding.
13-821 - Joint entity; notice of intention to issue bonds; contents.
13-822 - Resolution, proceeding, or bonds; right to contest.
13-823 - Bonds; designated as securities; investment authorized.
13-824 - Joint entity; bonds and property; exempt from taxation; when.
13-824.02 - Advertisement for sealed bids; requirements.
13-824.03 - Governing body; award of contract; considerations.
13-827 - Act, liberal construction.
13-902 - Legislative declarations.
13-904 - Governing body; powers.
13-905 - Tort claims; filing; requirements.
13-906 - Civil suit; when permitted.
13-907 - Jurisdiction; venue; procedure; appeal.
13-908 - Political subdivision; liability; no writ of execution; offer of settlement; effect.
13-909 - Final judgment; effect.
13-910 - Act and sections; exemptions.
13-911 - Vehicular pursuit by law enforcement officer; liability to third parties; reimbursement.
13-912 - Defective bridge or highway; damages; liability; limitation.
13-913 - Defective bridge or highway; legislative intent.
13-914 - Defective bridge or highway; compliance with standards; effect.
13-915 - Suit for alleged defect in construction or maintenance; defense.
13-916 - Liability insurance; effect.
13-917 - Award; acceptance; effect.
13-918 - Awards; judgments; payment.
13-919 - Claims; limitation of action.
13-920 - Suit against employee; act occurring after May 13, 1987; limitation of action.
13-922 - Suit against employee; recovery; limitation.
13-925 - Employee; action against; when.
13-926 - Recovery under act; limitation; additional sources for recovery.
13-927 - Skatepark and bicycle motocross park; sign required; warning notice.
13-928 - Political subdivision; state highway use for special event; applicability of act.
13-1001 - Plans authorized; when; contents.
13-1002 - Cooperation with other states.
13-1003 - Improvement districts.
13-1004 - Management of districts.
13-1005 - Acquisition of property.
13-1006 - Reversion of property.
13-1102 - Governing body; powers.
13-1103 - Bonds; restrictions; issuance; sale.
13-1104 - Bonds; security; agreements; default; payment; foreclosure.
13-1105 - Leasing or financing of project; governing body; powers and duties; hearing.
13-1106 - Refunding bonds; issuance; amount; rights of holders.
13-1107 - Bonds; proceeds from sale; disposition.
13-1108 - Projects; taxation; distress warrant; limitation.
13-1109 - Powers; cumulative; presumption regarding bonds and agreements.
13-1110 - Department of Economic Development; furnish advice and information.
13-1111 - Terms, defined; application for designation; exceptions.
13-1112 - Municipal bodies; notification of filing; approval; failure to reply; effect.
13-1114 - Designation; procedure.
13-1115 - Designation; use; inclusion within municipality; when.
13-1116 - Jurisdiction of county board.
13-1117 - Utility services; fire and police protection.
13-1118 - Change of boundaries; inclusion of tracts.
13-1119 - Change of boundaries; exclusion of tracts.
13-1120 - Termination of designation.
13-1202 - Legislative findings.
13-1204 - Department; coordinating and technical assistance agency; contracts authorized.
13-1205 - Department; powers, duties, and responsibilities; enumerated.
13-1206 - Department; receive gifts, grants, loans, contributions, and other funds; conditions.
13-1209 - Assistance program; established; state financial assistance; limitation.
13-1210 - Assistance program; department; certify funding; report.
13-1211 - City bus system receiving state funds; reduced fares for elderly or handicapped persons.
13-1211.01 - City bus system receiving state funds; reduced fares for low-income persons.
13-1214 - Intercity bus system assistance program; department; certify funding.
13-1301 - Declaration of purpose.
13-1303 - Commission; created; membership; expenses; quorum; corporate existence.
13-1304 - Commission; powers and duties.
13-1305 - Funds; county treasurer; disposition.
13-1306 - Bonds; notes; issuance; refunding; interest; payment.
13-1307 - Bonds; notes; legal investment.
13-1308 - Bonds; notes; exempt from taxation.
13-1309 - Commission; property; exempt from taxation.
13-1310 - Commission; obligations; state, county, or city; not liable.
13-1311 - City; county; powers.
13-1312 - Sections, how construed.
13-1401 - Authorization to establish; members; powers.
13-1403 - Members; terms; organization; records; removal; vacancies, how filled.
13-1404 - Harbor, waterfront, dock, and terminal facilities; construction; improvement; plan.
13-1405 - Property; purchase; condemnation; procedure.
13-1406 - Property; control; powers.
13-1407 - Streets; alleys; public grounds; jurisdiction.
13-1408 - Harbor; waterfront; jurisdiction.
13-1410 - Harbors, ports, and facilities; improvement; promotion of commerce.
13-1411 - Tolls, fees, and other charges; conditions; procedure for adoption.
13-1412 - Rules and regulations; violation; penalty.
13-1413 - Officers and employees; employment.
13-1414 - Docks; terminal facilities; construction; plans; bids; contracts.
13-1415 - Annual report; expenses; appropriation.
13-1416 - Revenue bonds; issuance; payment; dock fund.
13-1417 - Funds; deposit; disbursement; books and records.
13-1503 - Public agencies; powers; agreements.
13-1504 - Agreement; contents.
13-1506 - Agreement; revocation.
13-1507 - Public agency; appropriate funds; provide personnel.
13-1508 - Agreements; prohibited provisions.
13-1509 - Existing agreements; validity.
13-1603 - Definitions, where found.
13-1605 - Covered dependent, defined.
13-1606 - Covered employee, defined.
13-1607 - Employee benefit plan, defined.
13-1608 - Excess insurance, defined.
13-1609 - Independent actuary, defined.
13-1611 - Plan sponsor, defined.
13-1612 - Political subdivision, defined.
13-1613 - Self-funding or self-funded, defined.
13-1614 - Political subdivision; employee benefit plans; requirements.
13-1615 - Plan sponsor; use of self-funding; exemption from other laws.
13-1618 - Plan sponsor; summary; contents.
13-1619 - Plan sponsor; accruals, reserves, and disbursements; requirements.
13-1620 - Governing body; annual report.
13-1621 - Plan sponsor; contributions; when.
13-1622 - Plan sponsor; obtain excess insurance; when.
13-1623 - Self-funded portion of employee benefit plan; claim procedure; requirements.
13-1625 - Civil action to require compliance; attorney's fees; when.
13-1626 - Compliance with act; when required.
13-1702 - Request for siting approval.
13-1704 - Notice to property owners; publication; failure to notify; effect.
13-1705 - Request for siting approval; filing requirements; comments.
13-1706 - Public hearing; procedure.
13-1707 - Final action; when required; amended application.
13-1708 - Construction commencement date.
13-1709 - Procedures; exclusive.
13-1711 - Reapplication; restriction.
13-1712 - Disapproval; hearing before district court.
13-1713 - Approval; contest; hearing before district court.
13-1714 - Approval; contest; filing fee.
13-1801 - Officers and employees; action against; defense; payment of judgment; liability insurance.
13-1802 - Law enforcement activity; insurance required.
13-1901 - Nebraska planning and development regions; created.
13-1902 - Development districts; formation; local government, defined.
13-1903 - Development district; policy board.
13-1904 - Development district; duties.
13-1905 - Development districts; certification for funding.
13-1906 - Distribution of financial assistance.
13-1907 - Rules and regulations; annual reports; evaluation; Governor; powers.
13-2002 - Legislative findings and declarations.
13-2003 - Definitions, where found.
13-2004.01 - Container, defined.
13-2007 - County solid waste jurisdiction area, defined.
13-2008 - Department, defined.
13-2011 - Integrated solid waste management, defined.
13-2012 - Municipal solid waste jurisdiction area, defined.
13-2013 - Municipality, defined.
13-2013.01 - Passenger tire equivalent of waste tires, defined.
13-2013.02 - Scrap tire or waste tire, defined.
13-2014 - Solid waste, defined.
13-2015 - Solid waste management plan, defined.
13-2016.01 - Yard waste, defined.
13-2017 - Policy of the state.
13-2018 - Solid waste management hierarchy; established; cooperative program; established.
13-2020.01 - Imposition of lien for nonpayment of rates and charges; vote required.
13-2025 - County, municipality, or agency; service agreement; fees and charges; amount.
13-2025.01 - Joint entity or joint public agency; reporting of budget; filing required.
13-2026 - Municipalities, counties, and agencies; regulate solid waste management; when.
13-2028 - Exemption; limitation.
13-2029 - Counties and municipalities; statement of intent; filings; failure to file; effect.
13-2031 - Integrated solid waste management plan; filing; approval.
13-2034 - Rules and regulations.
13-2038 - Definition of certain solid wastes; council; adopt rules and regulations.
13-2039 - Land disposal of certain solid wastes; prohibited; when; exceptions.
13-2043 - Construction of act.
13-2101 - Legislative findings.
13-2103 - Designation; application; requirements; limitation; term.
13-2104 - Application; contents.
13-2105 - State government interagency response team.
13-2107 - Public hearing; notice.
13-2109 - Enterprise zone association; board; membership; vacancies; powers and duties; dissolution.
13-2110 - Enterprise zone association; powers and duties.
13-2112 - Rules and regulations.
13-2203 - Additional expenditures; governing body; powers; procedures.
13-2204 - Expenditures; limitations; exception.
13-2504 - Agreements authorized; conditions; transfer of property and employees.
13-2505 - Joint exercise of powers.
13-2506 - Legislative power; limitation.
13-2507 - Power to tax; election; when required.
13-2508 - Joint public agencies; creation authorized.
13-2509 - Creation; procedure; appointment of representatives.
13-2510 - Creation; statement; contents.
13-2511 - Creation; Secretary of State; duties; certificate of creation; issuance.
13-2512 - Certificate of creation; proof of establishment.
13-2513 - Participation by other public agencies; procedure.
13-2514 - Representatives; terms; vacancy; expenses.
13-2515 - Representatives; number; voting; quorum; meetings.
13-2516 - Board; officers; employees.
13-2517 - Committees; meetings.
13-2518 - Dissolution; withdrawal.
13-2519 - Status as political subdivision.
13-2520 - Applicability of Political Subdivisions Tort Claims Act.
13-2522 - Liability insurance coverage.
13-2524 - Bankruptcy petition; authorized.
13-2525 - Biennial report; fee.
13-2527 - Expenditures; bond requirements.
13-2528 - Agreement; approval by state officer or agency; when required.
13-2529 - Public agencies; powers.
13-2530 - Revenue bonds authorized.
13-2531 - General obligation bonds.
13-2533 - Bond issuance; procedure.
13-2534 - Bonds; negotiation; sale.
13-2536 - Bond issuance; covenants.
13-2537 - Refunding bonds authorized.
13-2538 - Refunding bonds; proceeds.
13-2539 - Refunding bonds; exchange for other bonds.
13-2540 - Other bond provisions applicable.
13-2541 - Bond issuance; consent not required.
13-2543 - Issuance of bonds; notice.
13-2544 - Issuance of bonds; right to contest; procedure.
13-2545 - Bonds; investment authorized.
13-2546 - Bonds, property, and income; exempt from taxes; when.
13-2549 - Joint public agency; status.
13-2550 - Liberal construction.
13-2602 - Legislative findings.
13-2605 - State assistance; application; contents.
13-2606 - Board; powers and duties; hearing.
13-2607 - Board; assistance approved; when; quorum.
13-2609 - Tax Commissioner; duties; certain retailers and operators; reports required.
13-2611 - Bonds; issuance; election.
13-2612 - Act; applications; limitation.
13-2613 - Rules and regulations.
13-2704 - Civic and Community Center Financing Fund; created; use; investment.
13-2704.01 - Grants of assistance; purposes; applications; evaluation.
13-2704.02 - Grants of assistance; engineering and technical studies.
13-2706 - Eligibility for grant; grant application.
13-2707 - Department; evaluation criteria; match required; location.
13-2707.01 - Grant; engineering and technical studies; evaluation criteria.
13-2710 - Rules and regulations.
13-2801 - Municipal county; creation; procedure.
13-2802 - Metropolitan utilities district; how treated.
13-2803 - Council; members; quorum; election; executive officer.
13-2804 - Municipal county; powers and duties; provisions governing transition.
13-2805 - Ordinances; adoption; procedure.
13-2806 - Ordinances; requirements.
13-2807 - Ordinance; form; publication; emergency.
13-2808 - Levy authorized; allocations.
13-2809 - Municipalities and fire protection districts within municipal county; treatment.
13-2810 - Election; requirements.
13-2811 - Approval of formation of municipal county; effect.
13-2812 - Dissolution; procedure.
13-2813 - Sales and use tax authorized.
13-2814 - Sales and use tax; administration.
13-2815 - Sales and use tax proceeds; use.
13-2816 - Nebraska Revenue Act of 1967; applicability.
13-2817 - Municipality; payments to municipal county; when; amount; how determined.
13-2819 - Sanitary and improvement district; consolidated with municipal county; procedure.
13-2904 - Contracts authorized; governing body; resolution required.
13-2905 - Political subdivision; policies; requirements.
13-2906 - Letters of interest; requirements.
13-2907 - Design-build contract; request for proposals; requirements.
13-2908 - Design-build contract; evaluation of proposals; requirements; negotiations.
13-2909 - Construction management at risk contract; request for proposals; requirements.
13-2911 - Contract proposals; evaluation; selection committee; duties.
13-2912 - Contracts; refinements; changes authorized.
13-2913 - Act; bonding or insurance requirements.
13-3001 - Peace officer; production or disclosure of personal financial records; restrictions.
13-3002 - Peace officer; release of photograph; restrictions.
13-3003 - Peace officer; disciplinary action; inclusion in personnel record; restrictions.
13-3004 - Peace officer; exercise of rights; no retaliation.
13-3103 - State assistance; limitation.
13-3104 - Application; contents; board; duties.
13-3105 - Public hearing; notice.
13-3106 - Application; approval; board; findings; temporary approval; when; board; quorum.
13-3107 - Tax Commissioner; duties; Department of Revenue; rules and regulations.
13-3109 - Bonds and refunding bonds; issuance; procedure; security; treatment.
13-3202 - Legislative findings.
13-3208 - Loss reserve fund; created; funding; use.
13-3209 - Debt service reserve fund.
13-3210 - Use of Interlocal Cooperation Act; public hearing; contract authorized.
13-3211 - Report; required, when; contents.
13-3302 - Legislative findings and declarations.
13-3304 - Inland port authority; creation; limitation; criteria; certification; procedure.
13-3305 - Designation of area; criteria; procedure.
13-3306 - Inland port authority; powers.
13-3308 - Bonds; issuance; pledge of revenue; liability.
13-3309 - Inland port authority; bonds; exempt from taxes and assessments; exception.
13-3310 - Board; members; appointment; term; vacancy, how filled.
13-3311 - Commissioner; employee; eligibility to serve; acts prohibited.
13-3312 - Board; subject to Open Meetings Act and public records provisions.