Nebraska Revised Statute 19-4029.05
Change of boundaries or functions or ordinance provisions; city council; ordinance; when; contents; taxation; basis.
(1) The city council, following a hearing under section 19-4029.02 or 19-4029.03, may change the boundaries or the functions or ordinance provisions of any business improvement district or districts. If the city council decides to change the boundaries or the functions or ordinance provisions of any business improvement district or districts, it shall adopt an ordinance to that effect. This ordinance shall contain the following information:
(a) The name of the business improvement district whose boundaries, functions, or ordinance provisions will be changed;
(b) A statement that notice of hearing was given, including the date or dates on which it was given, in accordance with section 19-4029.01;
(c) The time and place the hearing was held concerning the new boundaries or changed functions or ordinance provisions of the business improvement district;
(d) The purposes of the changed boundary, functions, or ordinance provisions and any new public improvements and facilities to be included in the business improvement district;
(e) The description of the changed boundaries, functions, or ordinance provisions of the business improvement district;
(f) A statement that the businesses and users of space in the modified business improvement district established by the ordinance shall be subject to the general business occupation tax or that the real property in the modified business improvement district will be subject to the special assessment authorized by the Business Improvement District Act;
(g) The proposed method of assessment to be imposed within the business improvement district or the initial rate of the occupation tax to be imposed; and
(h) Any penalties to be imposed for failure to pay the tax or special assessment.
(2) The ordinance shall recite that the method of raising revenue shall be fair and equitable. In the use of a general occupation tax, the tax shall be based primarily on the square footage of the owner's and user's place of business. In the use of a special assessment, the assessment shall be based upon the special benefit to the property within the business improvement district.