Nebraska Revised Statute 18-3510
- Revised Statutes
- Chapter 18
- 18-3510
18-3510.
Register of deeds, county clerk, and election commissioner; filing of statement; contents.
Within thirty days after the creation of a community improvement district, the clerk of the community improvement district shall file with the register of deeds, county clerk, and election commissioner, of each county or counties in which the community improvement district is located, a statement containing the following information: (1) The community improvement district number; (2) the outer boundaries of the community improvement district; (3) that the community improvement district has the power to levy a property tax and indicate the rate approved pursuant to section 18-3506 to pay its debt and its expenses of operation and maintenance; (4) that the community improvement district may levy special assessments on property in the community improvement district to the full extent of special benefits arising by reason of development improvements installed by the community improvement district; (5) that the annual budget of the community improvement district is filed with the Auditor of Public Accounts, which budget shows the anticipated revenue and expenses, tax levy, and indebtedness of the community improvement district; (6) that the actual current tax levy amount of the community improvement district may be obtained from each county in which the community improvement district is located; and (7) that a copy of the annual financial audit of the community improvement district is on file with the clerk of the community improvement district and the Auditor of Public Accounts. Such statement shall be supplemented and refiled to indicate any land added to or removed from the community improvement district after the original filing.
Source
- Laws 2026, LB1114, § 10.
- Operative Date: April 17, 2026