Nebraska Revised Statutes
Chapter 16 - Cities of the First Class
16-701 - Fiscal year, commencement.

16-701. Fiscal year, commencement.
The fiscal year of each city of the first class and of any public utility of a city of the first class commences on October 1 and extends through the following September 30 except as provided in the Municipal Proprietary Function Act.
Source

Cross References

Structure Nebraska Revised Statutes

Nebraska Revised Statutes

Chapter 16 - Cities of the First Class

16-101 - Cities of the first class, defined; population required.

16-102 - City of the second class; attainment of required population; incorporation as city of the first class.

16-103 - Reorganization as city of the first class; transitional provisions.

16-104 - Wards; election districts; staggering of terms; procedure.

16-105 - Wards; election precincts.

16-112 - Transferred to section 19-916.

16-113 - Transferred to section 19-917.

16-114 - Transferred to section 19-918.

16-114.01 - Transferred to section 19-919.

16-114.02 - Transferred to section 19-920.

16-114.03 - Transferred to section 19-921.

16-115 - Corporate name and seal; service of process.

16-116 - Incorporation as city of the first class; applicability of existing law.

16-117 - Annexation; powers; procedure; hearing.

16-118 - Annexation of land; deemed contiguous; when; effect.

16-119 - Annexation; extraterritorial property use; continuation.

16-120 - Annexation; inhabitants; services; when.

16-121 - Annexation; validation.

16-122 - Annexation of city of the second class or village; conditions.

16-123 - Annexation; powers; when restricted.

16-124 - Annexation; succession to property, contracts, obligations, and choses in action.

16-125 - Annexation; taxes, assessments, fines, licenses, fees, claims, demands; paid to and collection by city of the first class.

16-126 - Taxes and special assessments; annexation; effect.

16-127 - Annexation; pending actions at law or in equity; prosecution and defense by city of the first class.

16-128 - Annexation; records, books, bonds, funds, and property; property of city of the first class; officers; termination.

16-130 - Annexation by city within county between 100,000 and 250,000 inhabitants; mayor and city council; powers; notice; contents; liability; limitation on action.

16-201 - General powers.

16-202 - Real estate; conveyance; how effected; remonstrance; procedure; hearing; exceptions.

16-203 - Property tax; levy; amount.

16-204 - Other taxes; power to levy.

16-205 - License or occupation tax; power to levy; exceptions.

16-206 - Dogs and other animals; regulation; license tax; enforcement.

16-207 - Streets and sidewalks; removal of obstructions; trees; declaration of nuisance; procedure; special assessment.

16-209 - Transportation of freight; regulation.

16-210 - Streets and sidewalks; use; safety regulations.

16-211 - Railroads; depots; power to regulate.

16-212 - Railroads; safety regulations; power to prescribe.

16-213 - Money; power to borrow.

16-214 - Bonds; refunding indebtedness.

16-215 - Bonds; sinking fund; authorized; tax to retire bonds.

16-216 - Special elections; authorized; regulation.

16-217 - Officers; removal; vacancies; how filled.

16-218 - Officers; regulation.

16-219 - Officers; bonds or insurance; restrictions upon officers as sureties.

16-220 - Officers; reports; required; when.

16-221 - Watercourses; surface waters; regulation.

16-222 - Fire department; establishment authorized; fire prevention; regulations.

16-222.01 - Emergency response systems; legislative findings.

16-222.02 - Employment of full-time fire chief; appointment; duties.

16-222.03 - Fire chief; annual report; contents; report to city council.

16-224 - Fuel and feed; inspection and sale; regulation.

16-225 - Police; regulation; penalties; power to prescribe.

16-226 - Billiard halls; bowling alleys; disorderly houses; gambling; regulation.

16-227 - Riots; disorderly conduct; use of explosives; weapons; vagabonds; lights; bonfires; regulation.

16-228 - Disturbing the peace; punishment.

16-229 - Vagrants; pickpockets; other offenders; punishment.

16-230 - Drainage; nuisance; weeds; litter; removal; notice; action by city council; hearing; violation; penalty; civil action; special assessment.

16-231 - Health; nuisances; regulation.

16-232 - Excavations; regulation.

16-233 - Public buildings; safety regulations; licensing; violations; penalty.

16-234 - Building; construction; safety regulations.

16-235 - Animals and fowl; running at large; regulation.

16-236 - Pounds; erection; keepers.

16-237 - Property; sale at auction; regulation.

16-238 - Spread of disease; regulation; board of health; creation; powers; duties.

16-239 - Hospitals; jails; other institutions; erection; regulation.

16-240 - Health; sanitary regulations.

16-241 - Cemeteries; hospital grounds; waterworks; acquisition; control.

16-242 - Cemeteries; maintenance; funds; how used.

16-243 - Cemeteries; lots; how conveyed; title.

16-244 - Cemeteries; sale of lots; monuments; regulations.

16-245 - Cemeteries; ordinances governing; enforcement.

16-246 - General ordinances; authorized; jurisdiction.

16-247 - Ordinances; revision; publication.

16-248 - Trees, planting; birds, protection of.

16-249 - Streets, alleys, bridges, and sewers; construction and maintenance.

16-250 - Sidewalks; sewers; drains; construction and repair; special assessments.

16-251 - Libraries and museums; establishment; maintenance; powers and duties of mayor and city council.

16-252 - County jail; use by city; compensation.

16-253 - Mayor and city council; supplemental powers; authorized.

16-254 - Ordinance; parking lots and shopping centers; regulation; when authorized.

16-255 - Facilities, programs, and services for elderly persons; authorized.

16-302.01 - Officers; election; qualifications; term.

16-304 - City council; members; bond or insurance; payment of premium; amount; conditions.

16-305 - Officers and employees; merger of offices or employment; salaries.

16-306 - City of the second class; reorganization as city of the first class; city council member; continuance in office.

16-308 - Administrator, departments, and other appointed officers; enumerated; appointment and removal.

16-309 - Appointed officers; terms.

16-310 - Officers and employees; compensation fixed by ordinance.

16-311 - Officers; qualifications.

16-312 - Mayor; powers and duties.

16-313 - Mayor; veto power; passage over veto.

16-314 - Mayor; legislative recommendations; jurisdiction.

16-316 - Mayor; pardons; remission of fines.

16-317 - City clerk; duties.

16-318 - City treasurer; bond or insurance; premium; duties; reports; continuing education; requirements.

16-318.01 - City clerk; city treasurer; offices combined; duties; salary.

16-319 - City attorney; duties; compensation; additional legal assistance.

16-320 - City engineer; duties.

16-321 - City engineer; public works; prepare estimate of cost; board of public works; powers; contracts; procedure; city council; powers and duties; public emergency.

16-321.01 - Municipal bidding procedure; waiver; when.

16-322 - Special engineer; when employed.

16-323 - Chief of police; police officers; powers and duties.

16-324 - Street commissioner; duties.

16-325 - Board of public works; appointment; oath; terms; duties; removal from office.

16-326 - Elective officers; compensation; change during term prohibited; exception.

16-327 - Officers; reports required.

16-328 - Transferred to section 19-3501.

16-401 - City council; meetings, regular and special; quorum.

16-402 - City council; president; acting president; duties.

16-403 - City council; ordinances; passage; proof; publication.

16-404 - City council; ordinances, resolutions, or orders; procedure for passage; vote of mayor, when; amendments; revision ordinances; revised election district boundaries; ordinance.

16-405 - City council; ordinances; style; publication; emergency ordinances.

16-406 - City council; testimony; power to compel; oaths.

16-501 - Contracts; appropriation a condition precedent.

16-502 - Officer; extra compensation prohibited; exception.

16-503 - Contracts; concurrence of majority of city council required; vote of mayor; record.

16-601 - Transferred to section 19-709.

16-605 - Property; condemnation for streets; damages; how paid.

16-606 - Property; condemnation for streets; assessments; levy; collection.

16-607 - Property; condemnation for other public purposes; bonds; issuance; approval by electors.

16-608 - Property; condemnation; plat; filing.

16-609 - Improvements; power of city council.

16-609.01 - Land abutting street; industrial tract or school site; improvement; agreement.

16-610 - Public ways; maintenance and repair.

16-611 - Vacation of street or alley; abutting property; how treated.

16-613 - Bridges; repair; duty of county; aid by city, when.

16-614 - House numbers.

16-615 - Grade or change of grade; procedure; damages; how ascertained; special assessments.

16-617 - Improvement districts; power to establish.

16-617.01 - Improvement, defined.

16-618 - Improvement districts; property included.

16-619 - Improvement districts; creation; notice.

16-620 - Improvement districts; objections of property owners; effect.

16-621 - Improvement districts; materials; kind; petition of landowners; bids; advertisement.

16-621.01 - Improvements of streets and alleys; use of salt stabilized base or armor coating, when.

16-622 - Improvement districts; assessments; how levied; when delinquent; interest; collection; procedure.

16-623 - Improvement districts; bonds; interest.

16-624 - Improvement districts; creation upon petition; denial; assessments; bonds.

16-625 - Intersections; improvements; railways; duty to pave right-of-way.

16-626 - Intersection improvement bonds; amount; interest; warrants; partial payments; final payment; interest; restrictions on work.

16-627 - Intersections; improvement; cost; tax levy.

16-628 - Improvements; tax; when due.

16-629 - Curbs and gutters; authorized; petition; formation of district; bonds.

16-630 - Curbing and guttering bonds; interest rate; special assessments; how levied.

16-631 - Curbing and guttering; cost; paving bonds may include; special assessment.

16-632 - Improvement districts; assessments; when authorized; ordinary repairs excepted.

16-633 - Improvements; assessments against public lands.

16-634 - Improvements; real estate owned by minor or protected person; petition; guardian or conservator may sign.

16-635 - Improvements; terms, defined; depth to which assessable.

16-636 - Improvement districts; land which city council may include.

16-637 - Improvements; special tax; assessments; action to recover.

16-645 - Damages caused by construction; procedure.

16-646 - Special taxes; lien upon property; collection.

16-647 - Special taxes; payment by part owner.

16-648 - Money from special assessments; how used.

16-649 - Improvements; contracts; bids; requirement.

16-650 - Public improvements; acceptance by city engineer; approval or rejection by city council.

16-651 - Grading and grading districts.

16-652 - Grading; special assessments; when delinquent.

16-653 - Grading bonds; interest rate.

16-654 - Grading upon petition; assessments; bonds.

16-655 - Grading bonds; amount; sale; damages; how ascertained.

16-661 - Construction and repair; materials.

16-662 - Construction and repair; failure of property owner; power of city.

16-663 - Maintenance; snow and ice removal; duty of landowner; violation of ordinance; cause of action for damages.

16-664 - Construction; cost; special assessment; levy; when delinquent; payment.

16-665 - Ungraded streets; construction of sidewalks.

16-666 - Assessments; levy; certification; collection.

16-667 - Creation of districts; regulations.

16-667.01 - Prohibit formation of district; procedure.

16-667.02 - Districts; formation; sewer, drainage, or water systems and mains; special assessments; use of other funds.

16-667.03 - Sewer, drainage, or water systems and mains; failure to make connections; order; costs assessed.

16-669 - Special assessments; when delinquent; interest; future installments; collection.

16-670 - Bonds; amount; interest; maturity; special assessments; revenue bonds.

16-671 - Construction costs; warrants; power to issue; amount; interest; payment; fund; created.

16-671.01 - Partial payments, authorized; interest; rate; warrants; issuance; payment.

16-672 - Special assessments; equalization; reassessment.

16-672.01 - Storm sewer districts; ordinance; contents.

16-672.02 - Ordinance; hearing; notice.

16-672.03 - Ordinance; protest; filing; effect.

16-672.04 - Ordinance; adoption.

16-672.05 - Construction; notice to contractors, when; contents; bids; acceptance.

16-672.06 - Construction; acceptance; notice of assessments.

16-672.07 - Assessments; hearing; equalization; delinquent payments; interest.

16-672.08 - Special assessments; levy.

16-672.09 - Assessments; maturity; interest; rate.

16-672.10 - Assessments; sinking fund; disbursement.

16-672.11 - Bonds; maturity; interest; rate; contractor; interest; warrants; tax levy.

16-673 - Construction and operation; contracts; procedures.

16-674 - Acquisition of plants or facilities; condemnation; procedure.

16-675 - Acquisition; operation; tax authorized.

16-676 - Acquisition; operation; bonds; issuance; amount; approval of electors required.

16-677 - Bonds; sinking funds; tax to provide.

16-678 - Existing franchises and contracts; rights preserved; tax authorized.

16-679 - Service; duty to provide; rates; regulation.

16-680 - Sewerage system; drainage; waterworks; bonds authorized; amount; approval of electors; sewer or water commissioner; authorized.

16-681 - Municipal utilities; service; rates; regulation.

16-682 - Municipal utilities; service; delinquent rents; lien; collection.

16-683 - Construction; bonds; plan and estimate required; extensions, additions, and enlargements.

16-684 - Construction; operation; location; eminent domain; procedure.

16-684.01 - Reserve funds; water mains and equipment; when authorized; labor.

16-685 - Transferred to section 19-2701.

16-686 - Rural lines; when authorized; rates.

16-686.01 - Natural gas distribution system; service to cities of the second class and villages; when authorized.

16-687 - Contracts; terms; special election.

16-688 - Water; unwholesome supply; purification system; authority to install; election; tax authorized.

16-691 - Board of public works; powers and duties; employees authorized; approval of budget; powers of city council; signing of payroll checks.

16-691.01 - Board of public works; surplus funds; investment; securities; purchase; sale.

16-691.02 - Board of public works; surplus funds; disposition; transfer.

16-692 - Water commissioner; city council member and mayor ineligible.

16-693 - Bonds; tax authorized; how used.

16-694 - Sewers; maintenance and repairs; annual tax; service rate in lieu of tax; lien.

16-695 - Parks; swimming pool; stadium; other facilities; acquisition of land; bonds; election; issuance; interest; term.

16-696 - Board of park commissioners; appointment; number; qualifications; powers and duties; recreation board; board of park and recreation commissioners.

16-697 - Park fund or park and recreation fund; annual levy; audit of accounts; warrants; contracts; reports.

16-697.01 - Parks, recreational facilities, and public grounds; acquisition; control.

16-697.02 - Borrowing; authorized; bonds; approval of electors; mayor and city council; duties; issuance of refunding bonds; approval of electors.

16-698 - Markets; construction; operation; location; approval of electors; notice; when required.

16-699 - Regulation of markets.

16-6,100 - Public buildings; construction; bonds authorized; approval of electors required, when.

16-6,100.01 - Joint city-county building; authorized; acquisition of land; erect; equip, furnish, maintain, and operate.

16-6,100.02 - Joint city-county building; expense; bonds; election; approval by electors.

16-6,100.03 - Joint city-county building; indebtedness; bonds; principal and interest; in addition to other limitations.

16-6,100.04 - Joint city-county building; county board and city council; building commission; powers; duties.

16-6,100.05 - Joint city-county building; building commission; plans and specifications; personnel; compensation; contracts.

16-6,100.06 - Joint city-county building; annual budget of city and county.

16-6,100.07 - Joint city-county building; building commission; accept gifts.

16-6,101 - Acquisition; revenue bonds; approval of electors required.

16-6,102 - Districts; created.

16-6,103 - Districts; benefits; certification; connection fee.

16-6,104 - Construction of sewer and water mains; cost; payment; connection fees; use.

16-6,105 - Construction of sewer and water mains; cost; revenue bonds; issuance authorized.

16-6,106 - Powers.

16-6,107 - Costs; financing.

16-6,108 - General obligation bonds; issuance; hearing.

16-6,109 - Sections; supplemental to other laws.

16-6,110 - Acquisition of system; acceptance of funds; administration; powers.

16-701 - Fiscal year, commencement.

16-702 - Property tax; general purposes; levy; collection; maximum authorized; specific purposes; additional levies.

16-704 - Annual appropriation bill; contents.

16-706 - Expenditures; how made; limitations; diversion of funds; violation; penalty; payment of judgments.

16-707 - Board of equalization; meetings; notice; special assessments; grounds for review.

16-708 - Special assessments; invalidity; reassessment.

16-708.01 - Special assessments; illegal annexation; validation.

16-709 - Special assessments; irregularities; correction.

16-711 - Road tax; how expended.

16-712 - City funds; depositories; payment; conflict of interest.

16-713 - City funds; certificates of deposit; time deposits; security required.

16-714 - City funds; depository bond; conditions.

16-715 - City funds; depository; security in lieu of bond; authorized.

16-716 - City funds; depositories; maximum deposits; liability of treasurer.

16-717 - City treasurer; books and accounts.

16-718 - City treasurer; warrants; issuance; delivery.

16-719 - City treasurer; conversion of funds; penalty.

16-720 - City treasurer; report; warrant register.

16-721 - City funds; transfer; when authorized.

16-722 - City receipts and expenditures; publication.

16-723 - Taxes; payable in cash; sinking fund; investment; matured bonds or coupons; payment.

16-726 - Claims and accounts payable; filing; requirements; disallowance; notice; costs.

16-727 - Claims; disallowance; appeal to district court; procedure.

16-728 - Claims; allowance; appeal by taxpayer.

16-729 - Claims; allowance or disallowance; appeal; transcript; trial.

16-731 - County treasurer; monthly payment of bond fund money; when.

16-801 - Offstreet parking; purpose.

16-802 - Grant of power.

16-803 - Acquisition of property and facilities; cost; revenue bonds; interest; issuance; revenue pledged.

16-804 - Revenue bonds; plans and specifications; engineer.

16-805 - City council; rules and regulations; rates and charges; adopt.

16-806 - Ordinance; publication; objections; submission to electors; election; notice.

16-807 - Lease of facilities; competitive bidding.

16-808 - Property not subject to condemnation.

16-809 - Revenue bonds; rights of holders.

16-810 - Revenue bonds; onstreet parking meters; revenue; use; exception.

16-811 - Sections; supplementary to existing law.

16-812 - Transferred to section 19-3301.

16-813 - Transferred to section 19-3302.

16-814 - Transferred to section 19-3303.

16-815 - Transferred to section 19-3304.

16-816 - Transferred to section 19-3305.

16-817 - Transferred to section 19-3306.

16-818 - Transferred to section 19-3307.

16-819 - Transferred to section 19-3308.

16-820 - Transferred to section 19-3309.

16-821 - Transferred to section 19-3310.

16-822 - Transferred to section 19-3311.

16-823 - Transferred to section 19-3312.

16-824 - Transferred to section 19-3313.

16-825 - Transferred to section 19-3314.

16-826 - Transferred to section 19-3315.

16-827 - Transferred to section 19-3316.

16-828 - Transferred to section 19-3317.

16-829 - Transferred to section 19-3318.

16-830 - Transferred to section 19-3319.

16-831 - Transferred to section 19-3320.

16-832 - Transferred to section 19-3321.

16-833 - Transferred to section 19-3322.

16-834 - Transferred to section 19-3323.

16-835 - Transferred to section 19-3324.

16-836 - Transferred to section 19-3325.

16-837 - Transferred to section 19-3326.

16-901 - Zoning regulations; building ordinances; public utility codes; extension; notice to county board.

16-902 - Designation of jurisdiction; subdivision; platting; consent required; review by county planning commission; when required.

16-903 - Platting; recording; city council; powers.

16-904 - Conformity with ordinance; dedication of avenues, streets, and alleys.

16-905 - Designation of jurisdiction; how described.

16-1001 - Act, how cited; applicability.

16-1002 - Terms, defined.

16-1003 - Police officer; prior service; how treated.

16-1004 - Police Officers Retirement System Fund; administration; system funding; separate investment accounts.

16-1005 - Contribution by police officer; amount; city; pick up officers' contributions; voluntary contributions.

16-1006 - Contributions by city; amount; how credited; interest; when.

16-1007 - Retiring officer; annuity options; how determined; lump-sum payment option.

16-1008 - Retirement options; retirement date.

16-1009 - Police officer; death other than in the line of duty; pension benefit payable.

16-1010 - Police officer; death in the line of duty; beneficiaries; retirement benefits.

16-1011 - Police officer; disability in the line of duty; benefit; requirements.

16-1012 - Police officer; temporary disability; workers' compensation benefits; how treated.

16-1013 - Police officer; termination of employment; benefits; how treated; vesting schedule.

16-1014 - Retirement committee; established; city council; responsibilities.

16-1015 - Retirement committee; members; terms; vacancy.

16-1016 - Retirement system funds; contracts for investments.

16-1017 - Retirement committee; duties.

16-1018 - Termination of employment; transfer of benefits; when.

16-1019 - Exemption from legal process; administration; requirements; retirement committee; powers and duties; review of adjustment; tax levy authorized.

16-1020 - Applicability of sections.

16-1021 - Terms, defined.

16-1022 - Firefighter; prior service; how treated.

16-1023 - Firefighters Retirement System Fund; city maintain; transfer of contributions; funding of system.

16-1024 - Contribution by firefighter; amount; interest; city; pick up firefighters' contributions; voluntary contribution.

16-1025 - Contributions by city; amount; how credited; interest.

16-1027 - Retiring firefighter; annuity options; how determined; lump-sum payment.

16-1028 - Retirement options; retirement date.

16-1029 - Firefighter; death other than in the line of duty; pension benefit payable.

16-1030 - Firefighter; death in the line of duty; retirement benefits.

16-1031 - Firefighter; disability in the line of duty; disability benefit; return to duty; conditions.

16-1032 - Firefighter; temporary disability; workers' compensation benefits; how treated.

16-1033 - Firefighter; termination of employment; benefits; how treated; vesting schedule.

16-1034 - Retirement committee; established; city council; responsibilities; powers and duties; allocation.

16-1035 - Retirement committee; members; terms; vacancy; expenses.

16-1036 - Firefighters Retirement System Fund; authorized investments; retirement committee; powers and duties.

16-1036.01 - Firefighters Retirement System Fund; schedule of investment costs; allocation.

16-1037 - Retirement committee; officers; duties.

16-1038 - Retirement benefits; exemption from legal process; exception; tax-qualification requirements; benefit error; correction; appeal; tax levy authorized.

16-1039 - Firefighter serving on August 7, 1965; pension benefits.

16-1040 - Firefighter subject to prior law; contributions; reimbursement.

16-1041 - Benefits under prior law, how construed.

16-1042 - Termination of employment; transfer of benefits; when.

16-1101 - Act, how cited.

16-1102 - Terms, defined.

16-1103 - Merger authorized.

16-1104 - Merger plan; city council; adopt resolution; advisory vote; notice.

16-1105 - Merger plan; contents; advisory committee.

16-1106 - Public hearing; notice.

16-1107 - Adoption of joint merger plan.

16-1108 - Submission of joint merger plan to voters.

16-1109 - Submission of plan to voters; notice; publication; contents.

16-1110 - Question submitted to voters; form; effective date of plan.

16-1111 - Nominations for merged city offices; special election.

16-1112 - Election of merged city officers; terms; appointive city officers; terms.

16-1113 - Merged cities; name; rights, privileges, franchises, property, and suits; how treated.

16-1114 - Merger; deemed permanent.

16-1115 - Joint sessions of city councils; authorized.