13-508 Adopted budget statement; certified taxable valuation; levy. - Nebraska Statutes

13-508. Adopted budget statement; certified taxable valuation; levy.(1) After publication and hearing thereon and within the time prescribedby law, each governing body, except as provided in subsection (3) of thissection, shall file with and certify to the levying board or boards on orbefore September 20 of each year and file with the auditor a copy of the adoptedbudget statement which complies with sections 13-518 to 13-522 or 79-1023to 79-1030, together with the amount of the tax required to fund the adoptedbudget, setting out separately (a) the amount to be levied for the paymentof principal or interest on bonds issued by the governing body and (b) theamount to be levied for all other purposes. Proof of publication shall beattached to the statements. Learning communities shall also file a copy ofsuch adopted budget statement with member school districts on or before September1 of each year. The governing body, in certifying the amount required, maymake allowance for delinquent taxes not exceeding five percent of the amountrequired plus the actual percentage of delinquent taxes for the precedingtax year and for the amount of estimated tax loss from any pending or anticipatedlitigation which involves taxation and in which tax collections have beenor can be withheld or escrowed by court order. For purposes of this section,anticipated litigation shall be limited to the anticipation of an action beingfiled by a taxpayer who or which filed a similar action for the precedingyear which is still pending. Except for such allowances, a governing bodyshall not certify an amount of tax more than one percent greater or lesserthan the amount determined under section 13-505.(2) Each governing body shall use the certifiedtaxable values as provided by the county assessor pursuant tosection 13-509 for the current year in setting or certifying the levy. Eachgoverning body may designate one of its members to perform any duty or responsibilityrequired of such body by this section.(3)(a) A Class I school district shall do the filing and certificationrequired by subsection (1) of this section on or before August 1 of each year.(b) A learning community shall do such filing and certification on orbefore September 1 of each year. SourceLaws 1969, c. 145, § 7, p. 672; Laws 1971, LB 129, § 3; Laws 1977, LB 391, § 1; Laws 1979, LB 178, § 1; R.S.1943, (1983), § 23-927; Laws 1989, LB 643, § 1; Laws 1992, LB 1063, § 4; Laws 1992, Second Spec. Sess., LB 1, § 4; Laws 1993, LB 310, § 6; Laws 1993, LB 734, § 19; Laws 1995, LB 452, § 2; Laws 1996, LB 299, § 11; Laws 1996, LB 900, § 1018; Laws 1996, LB 1362, § 3; Laws 1997, LB 269, § 10; Laws 1998, LB 306, § 2; Laws 1998, Spec. Sess., LB 1, § 1; Laws 1999, LB 86, § 5; Laws 2002, LB 568, § 4; Laws 2006, LB 1024, § 2; Laws 2008, LB1154, § 1; Laws 2009, LB166, § 1.AnnotationsA budget of an airport authority adopted without full compliance with the requirements of the Nebraska Budget Act is void and may be set aside. Willms v. Nebraska City Airport Authority, 193 Neb. 567, 228 N.W.2d 276 (1975).