Nebraska Revised Statute 19-4029.05
Expansion of boundaries; city council; ordinance; when; contents; taxation; basis.
The city council, following a hearing under section 19-4029.02 or 19-4029.03, may expand the boundaries of any district or districts. If the city council decides to expand the boundaries, it shall adopt an ordinance to that effect. This ordinance shall contain the following information:
(1) The name of the district whose boundaries will be expanded;
(2) 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;
(3) The time and place the hearing was held concerning the new boundaries of such district;
(4) The purposes of the boundary expansion and any new public improvements and facilities to be included in such district;
(5) The description of the new boundaries of such district;
(6) A statement that the businesses and users of space in the modified district established by the ordinance shall be subject to the general business occupation tax or that the real property in the modified district will be subject to the special assessment authorized by the Business Improvement District Act;
(7) The proposed method of assessment to be imposed within the district or the initial rate of the occupation tax to be imposed; and
(8) Any penalties to be imposed for failure to pay the tax or special assessment.
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 district.