Nebraska Revised Statute 19-5304
Riverfront development district; ordinance; contents; revenue; boundaries.
(1) A city may create a riverfront development district by the adoption of an ordinance which specifies the following:
(a) The name of the river or rivers along which the district will be created;
(b) The boundaries of the district, a map of which shall be incorporated by reference in the ordinance;
(c) The qualifications and terms of office of members of the authority;
(d) A statement that the businesses and users of space in the district shall be subject to the general business occupation tax authorized by the Riverfront Development District Act or that the real property in the district shall be subject to the special assessment authorized by the act;
(e) The proposed method of assessment to be imposed within the district or the initial rate of the occupation tax to be imposed;
(f) Any penalties to be imposed for failure to pay the occupation tax or special assessment; and
(g) The maximum amount of bonds that may be issued by the authority pursuant to section 19-5311.
(2) The ordinance shall recite that the method of raising revenue shall be fair and equitable. In the use of a general business 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.
(3) The boundaries of any district created under this section shall be wholly contained within the corporate limits of the city and shall not extend more than one-half mile from the edge of the river or rivers along which the district is created.