13-519. Governmental unit; adoption of budget; limitations; additional increases authorized; procedure.
(1)(a) Subject to subdivisions (1)(b) and (c) of this section, for all fiscal years beginning on or after July 1, 1998, no governmental unit shall adopt a budget containing a total of budgeted restricted funds more than the last prior year's total of budgeted restricted funds plus allowable growth plus the basic allowable growth percentage of the base limitation established under section 77-3446. For the second fiscal year in which a county will receive a full year of receipts from the tax imposed in sections 77-27,223 to 77-27,227, the prior year's total of restricted funds shall be the prior year's total of restricted funds plus the total receipts from the tax imposed in sections 77-27,223 to 77-27,227 in the prior year. If a governmental unit transfers the financial responsibility of providing a service financed in whole or in part with restricted funds to another governmental unit or the state, the amount of restricted funds associated with providing the service shall be subtracted from the last prior year's total of budgeted restricted funds for the previous provider and may be added to the last prior year's total of restricted funds for the new provider. For governmental units that have consolidated, the calculations made under this section for consolidating units shall be made based on the combined total of restricted funds, population, or full-time equivalent students of each governmental unit.
(b) For all fiscal years beginning on or after July 1, 2008, educational service units may exceed the limitations of subdivision (1)(a) of this section to the extent that one hundred ten percent of the needs for the educational service unit calculated pursuant to section 79-1241.03 exceeds the budgeted restricted funds allowed pursuant to subdivision (1)(a) of this section.
(c) For fiscal year 2017-18, the last prior year’s total of restricted funds for counties shall be the last prior year’s total of restricted funds less the last prior year’s restricted funds budgeted by counties under sections 39-2501 to 39-2520, plus the last prior year’s amount of restricted funds budgeted by counties under sections 39-2501 to 39-2520 to be used for capital improvements.
(d) The limitations of subdivision (1)(a) of this section shall not apply to the budget or budget statement adopted by a regional metropolitan transit authority for the first five fiscal years commencing on the January 1 that follows the effective date of the conversion of the transit authority established under the Transit Authority Law into a regional metropolitan transit authority.
(2) A governmental unit may exceed the limit provided in subdivision (1)(a) of this section for a fiscal year by up to an additional one percent upon the affirmative vote of at least seventy-five percent of the governing body.
(3) A governmental unit may exceed the applicable allowable growth percentage otherwise prescribed in this section by an amount approved by a majority of legal voters voting on the issue at a special election called for such purpose upon the recommendation of the governing body or upon the receipt by the county clerk or election commissioner of a petition requesting an election signed by at least five percent of the legal voters of the governmental unit. The recommendation of the governing body or the petition of the legal voters shall include the amount and percentage by which the governing body would increase its budgeted restricted funds for the ensuing year over and above the current year's budgeted restricted funds. The county clerk or election commissioner shall call for a special election on the issue within thirty days after the receipt of such governing body recommendation or legal voter petition. The election shall be held pursuant to the Election Act, and all costs shall be paid by the governing body. The issue may be approved on the same question as a vote to exceed the levy limits provided in section 77-3444.
(4) In lieu of the election procedures in subsection (3) of this section, any governmental unit may, for a period of one year, exceed the allowable growth percentage otherwise prescribed in this section by an amount approved by a majority of legal voters voting at a meeting of the residents of the governmental unit, called after notice is published in a newspaper of general circulation in the governmental unit at least twenty days prior to the meeting. At least ten percent of the registered voters residing in the governmental unit shall constitute a quorum for purposes of taking action to exceed the allowable growth percentage. If a majority of the registered voters present at the meeting vote in favor of exceeding the allowable growth percentage, a copy of the record of that action shall be forwarded to the Auditor of Public Accounts along with the budget documents. The issue to exceed the allowable growth percentage may be approved at the same meeting as a vote to exceed the limits or final levy allocation provided in section 77-3444.
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.