Nebraska Revised Statute 18-1503

Chapter 18


Tax in lieu of bonds; amount; approval by electors; limitations.

For the purpose of acquiring and improving an aviation field as provided in section 18-1501, a city or village may, in lieu of issuing and selling bonds, levy an annual tax of not to exceed seven cents on each one hundred dollars upon the taxable value of all the taxable property within the corporate limits of such city or village, which tax shall not be levied or collected until the proposition of levying such tax has first been submitted to the legal electors of such city or village at a general or special election held in such city or village and the majority of votes cast upon the question of levying such tax are in favor thereof. Such levy shall be authorized for a term not exceeding ten years, and the proposition submitted to the electors shall specify the number of years for which it is proposed to levy such tax. If funds for such purposes are raised by the levy of tax, no part of the funds so accruing shall be used for any other purpose.


  • Laws 1929, c. 35, § 1, p. 148;
  • C.S.1929, § 19-801;
  • Laws 1943, c. 39, § 1(3), p. 183;
  • R.S.1943, § 19-803;
  • Laws 1947, c. 53, § 3, p. 181;
  • Laws 1953, c. 287, § 33, p. 950;
  • Laws 1979, LB 187, § 77;
  • Laws 1992, LB 719A, § 77;
  • Laws 2021, LB163, § 86.


  • Airport Authority Act did not amend this section as it was an independent act dealing with a different subject. Obitz v. Airport Authority of City of Red Cloud, 181 Neb. 410, 149 N.W.2d 105 (1967).