Nebraska Revised Statute 17-507
Chapter 17 Section 507
Other taxes; power to levy.
Cities of the second class and villages shall have power to levy any other tax or special assessment authorized by law.
- Laws 1879, § 69, II, p. 211;
- Laws 1881, c. 23, § 8, II, p. 173;
- Laws 1885, c. 20, § 1, II, p. 163;
- Laws 1887, c. 12, § 1, II, p. 291;
- R.S.1913, § 5108;
- C.S.1922, § 4281;
- C.S.1929, § 17-430;
- R.S.1943, § 17-507;
- Laws 2017, LB133, § 124.
- Effective Date: August 24, 2017
When bonds are lawfully issued, municipality has authority to levy tax for their payment. Talbott v. City of Lyons, 171 Neb. 186, 105 N.W.2d 918 (1960).
Where improvements are made, special assessments may be levied by the council to pay for the same by resolution under terms of this section. Weilage v. City of Crete, 110 Neb. 544, 194 N.W. 437 (1923).
Though municipality can only levy taxes authorized and has no inherent power to levy a tax, the power may be implied from express power given to incur an obligation where the Legislature must have intended to furnish a means of payment. Union Pacific R. R. Co. v. Heuer, 97 Neb. 436, 150 N.W. 259 (1914).
The reducing of a water claim to judgment will not justify special taxes to pay the claim. State ex rel. Young v. Royse, 71 Neb. 1, 98 N.W. 459 (1904); State ex rel. Young v. Royse, 3 Neb. Unof. 262, 91 N.W. 559 (1902).
Under terms of prior act, municipality had authority to levy taxes to pay judgments on all taxable property within its boundaries and this section did not repeal the authority. Dawson County v. Clark, 58 Neb. 756, 79 N.W. 822 (1899).
Municipality is authorized to levy tax to pay judgment, and is not restricted in doing so by limitation on amount of bonds that could be issued to construct light plant. Village of Oshkosh v. State of Nebraska ex rel. Fairbanks, Morse & Co., 20 F.2d 621 (8th Cir. 1927).
This section provides power for cities of second class and villages to raise funds in addition to the general tax levy. Slocum v. City of North Platte, 192 F. 252 (8th Cir. 1911).