State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter19 > 19-4024

19-4024. Business improvement district; creation by city council; resolution of intention; contents; tax or assessment; basis.Upon receiving the recommendation from the business improvement board, the city council, after receipt of recommendations from the planning commission if the city has a planning commission, may create one or more business improvement districts by adopting a resolution of intention to establish a district or districts. The resolution shall contain the following information:(1) A description of the boundaries of any proposed district;(2) The time and place of a hearing to be held by the city council to consider establishment of a district or districts;(3) The proposed public facilities and improvements to be made or maintained within any such district; and(4) The proposed or estimated costs for improvements and facilities within any district, and the method by which the revenue shall be raised. If a special assessment is proposed, the resolution also shall state the proposed method of assessment.The notice of intention shall recite that the method of raising revenue shall be fair and equitable. In the use of a general occupation tax, the tax shall be based primarily on the square footage of the owner's and user's place of business. In the use of a special assessment, the assessment shall be based upon the special benefit to the property within the district. SourceLaws 1979, LB 251, § 10; Laws 1983, LB 22, § 4. AnnotationsThe proper time for a choice as to what method of special assessment is to be used, if such is the route decided upon, is at the time of adoption of the creating ordinance, as set forth in section 19-4029. North Star Lodge #227, A.F. & A.M. v. City of Lincoln, 212 Neb. 236, 322 N.W.2d 419 (1982).