Neb. Rev. Stat. » Chapter 18
Nebraska Revised Statutes

Neb. Rev. Stat. § 18-1201 (2026)

Tax; amount; purposes

✓ current as of July 2026
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All cities and villages in the State of Nebraska may levy a special tax each year of not more than five cents on each one hundred dollars upon the taxable value of all the taxable property in such city or village for the special purposes set forth in this section. Such special levy shall be made by the same officers or board and be levied in the same manner as general city or village taxes. Revenue raised by such a special levy may be used for purchasing and maintaining public safety equipment, including, but not limited to, vehicles or rescue or emergency first-aid equipment for a fire or police department of such city or village, for purchasing real estate for fire or police station quarters or facilities, for erecting, building, altering, or repairing fire or police station quarters or facilities, for purchasing, installing, and equipping an emergency alarm or communication system, or for paying off bonds authorized by section 18-1202. Such revenue may be accumulated in a sinking fund or sinking funds to be used for any such purpose.

Notes of Decisions
Cited in 1 case, 1954–1954 · leading case: Vill. of Niobrara v. Tichy, 63 N.W.2d 867 (Neb. 1954).
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Vill. of Niobrara v. Tichy, 63 N.W.2d 867 (Neb. 1954). “§ 18-1201, R. S. Supp., 1953. Appellants because of these facts *520 argue that the judgment is invalid; and that the effect of it is to remove the territory annexed to the village from the rural fire protection district or to violate constitutional provisions “respecting the…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.