13-519 Governmental unit; adoption of budget; limitations; additional increases authorized; procedure. - Nebraska Statutes

13-519. Governmental unit;adoption of budget; limitations; additional increases authorized; procedure.(1)(a) Subject to subdivision (1)(b) of this section, forall fiscal years beginning on or after July 1, 1998, no governmental unitshall adopt a budget containing a total of budgeted restricted funds morethan the last prior year's total of budgeted restricted funds plus allowablegrowth plus the basic allowable growth percentage of the base limitation establishedunder section 77-3446. For the second fiscal year in which a county will receivea 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 totalof restricted funds plus the total receipts from the tax imposed in sections 77-27,223 to 77-27,227 in the prior year. For fiscal years 2010-11 through2013-14 in which a county will reassume the assessment function pursuant tosection 77-1340 or 77-1340.04, the prior year's total of restricted fundsshall be the prior year's total of restricted funds plus the total budgetedfor the reassumption of the assessment function. If a governmental unit transfersthe financial responsibility of providing a service financed in whole or inpart with restricted funds to another governmental unit or the state, theamount of restricted funds associated with providing the service shall besubtracted from the last prior year's total of budgeted restricted funds forthe previous provider and may be added to the last prior year's total of restrictedfunds for the new provider. For governmental units that have consolidated,the calculations made under this section for consolidating units shall bemade based on the combined total of restricted funds, population, or full-timeequivalent students of each governmental unit.(b) For all fiscal years beginningon or after July 1, 2008, educational service units may exceed the limitationsof subdivision (1)(a) of this section to the extent that one hundred ten percentof 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.(2) A governmental unit may exceed the limit provided in subdivision (1)(a) of thissection for a fiscal year by up to an additional one percent upon the affirmativevote of at least seventy-five percent of the governing body.(3) A governmental unit may exceed the applicable allowablegrowth percentage otherwise prescribed in this section by an amount approvedby a majority of legal voters voting on the issue at a special election calledfor such purpose upon the recommendation of the governing body or upon thereceipt by the county clerk or election commissioner of a petition requestingan election signed by at least five percent of the legal voters of the governmentalunit. The recommendation of the governing body or the petition of the legalvoters shall include the amount and percentage by which the governing bodywould increase its budgeted restricted funds for the ensuing year over andabove the current year's budgeted restricted funds. The county clerk or electioncommissioner shall call for a special election on the issue within thirtydays after the receipt of such governing body recommendation or legal voterpetition. The election shall be held pursuant to the Election Act, and allcosts shall be paid by the governing body. The issue may be approved on thesame question as a vote to exceed the levy limits provided in section 77-3444.(4) In lieu of the election procedures in subsection (3) ofthis section, any governmental unit may exceed the allowable growth percentageotherwise prescribed in this section by an amount approved by a majority oflegal voters voting at a meeting of the residents of the governmental unit,called after notice is published in a newspaper of general circulation inthe governmental unit at least twenty days prior to the meeting. At leastten percent of the registered voters residing in the governmental unit shallconstitute a quorum for purposes of taking action to exceed the allowablegrowth percentage. If a majority of the registered voters present at the meetingvote in favor of exceeding the allowable growth percentage, a copy of therecord of that action shall be forwarded to the Auditor of Public Accountsalong with the budget documents. The issue to exceed the allowable growthpercentage may be approved at the same meeting as a vote to exceed the limitsor final levy allocation provided in section 77-3444. SourceLaws 1996, LB 299, § 2; Laws 1998, LB 989, § 2; Laws 2001, LB 329, § 9; Laws 2002, LB 259, § 7; Laws 2003, LB 9, § 1; Laws 2005, LB 38, § 1; Laws 2008, LB1154, § 2; Laws 2009, LB121, § 1; Laws 2009, LB501, § 1; Laws 2010, LB1072, § 2.Effective Date: April 15, 2010 Cross ReferencesElection Act, see section 32-101.