State Codes and Statutes
Statutes > Nebraska > Chapter85 > 85-151785-1517. Board; powerto certify tax levy; limit; purpose; approval required to raise levy overlimit; how collected.(1)(a)For fiscal years prior to fiscal year 2010-11, the board maycertify to the county board of equalization of each county within the communitycollege area a tax levy not to exceed the maximum levy calculated pursuantto the Community College Foundation and Equalization Aid Act on each one hundreddollars on the taxable valuation of all property subject to the levy withinthe community college area, uniform throughout such area, for the purposeof supporting operating expenditures of the community college area.(b) For fiscal year 2010-11and each fiscal year thereafter, the board may certify to the county boardof equalization of each county within the community college area a tax levynot to exceed ten and one-quarter cents on each one hundred dollars on thetaxable valuation of all property subject to the levy within the communitycollege area, uniform throughout the area, for the purpose of supporting operatingexpenditures of the community college area.(2)(a)In addition to the levies provided in subsection (1) of this section and thissubsection, the board may certify to the county board of equalization of eachcounty within the community college area a tax levy of not to exceed one centon each one hundred dollars on the taxable valuation of all property withinthe community college area, uniform throughout such area, for the purposeof establishing a capital improvement fund and bond sinking fund as providedin section 85-1515. The levyprovided by this subdivision may be exceeded by that amount necessary to retirethe general obligation bonds assumed by the community college area or issuedpursuant to section 85-1515 according to the terms of such bonds or for anyobligation pursuant to section 85-1535 entered into prior to January 1, 1997.(b) In addition to the levies provided in subsections (1) and (2) of this section, theboard may also certify to the county board of equalization of each countywithin the community college area a tax levy on each one hundred dollars onthe taxable valuation of all property within the community college area, uniformthroughout such area, in the amount which will produce funds only in the amountnecessary to pay for funding accessibility barrier elimination project costsand abatement of environmental hazards as such terms are defined in section 79-10,110. Such tax levy shall not be so certified unless approved by an affirmativevote of a majority of the board taken at a public meeting of the board followingnotice and a hearing. The board shall give at least seven days' notice ofsuch public hearing and shall publish such notice once in a newspaper of generalcirculation in the area to be affected by the increase.(3) The taxesprovided by this section shall be levied and assessed in the samemanner as other property taxes and entered on the books of the county treasurer.The proceeds of the tax, as collected, shall be remitted to the treasurerof the board not less frequently than once each month. SourceLaws 1975, LB 344, § 15; Laws 1978, LB 922, § 5; Laws 1979, LB 363, § 2; Laws 1979, LB 187, § 251; Laws 1980, LB 599, § 16; Laws 1980, LB 824, § 2; Laws 1981, LB 320, § 1; Laws 1984, LB 881, § 1; Laws 1986, LB 796, § 1; Laws 1988, LB 38, § 1; Laws 1990, LB 1050, § 1; Laws 1992, LB 719A, § 197; Laws 1992, LB 1001, § 35; R.S.Supp.,1992, § 79-2650; Laws 1993, LB 239, § 39; Laws 1995, LB 268, § 1; Laws 1996, LB 299, § 32; Laws 1996, LB 900, § 1084; Laws 1996, LB 1114, § 69; Laws 1997, LB 269, § 72; Laws 2005, LB 38, § 4; Laws 2007, LB342, § 42; Laws 2010, LB1072, § 9.Effective Date: April 15, 2010 Cross ReferencesCommunity College Foundation and Equalization Aid Act, see section 85-2201. AnnotationsChapter 79, article 26, the Technical Community College Area Act, is not in violation of Article VIII, section 1A, of the Constitution. State ex rel. Western Technical Com. Col. Area v. Tallon, 196 Neb. 603, 244 N.W.2d 183 (1976).
