Neb. Rev. Stat. § 18-1201

All cities and villages in the State of Nebraska may levy a special tax each year of not more than five cents on each one hundred dollars upon the taxable value of all the taxable property in such city or village for the special purposes set forth in this section. Such special levy shall be made by the same officers or board and be levied in the same manner as general city or village taxes. Revenue raised by such a special levy may be used for purchasing and maintaining public safety equipment, including, but not limited to, vehicles or rescue or emergency first-aid equipment for a fire or police department of such city or village, for purchasing real estate for fire or police station quarters or facilities, for erecting, building, altering, or repairing fire or police station quarters or facilities, for purchasing, installing, and equipping an emergency alarm or communication system, or for paying off bonds authorized by section 18-1202 . Such revenue may be accumulated in a sinking fund or sinking funds to be used for any such purpose.

Laws 1915, c. 218, § 1, p. 487;

C.S.1922, § 4469;

C.S.1929, § 18-801;

R.S.1943, § 18-1201;

Laws 1945, c. 33, § 1, p. 154;

Laws 1953, c. 287, § 29, p. 947;

Laws 1963, c. 81, § 1, p. 289;

Laws 1969, c. 102, § 1, p. 477;

Laws 1979, LB 187, § 70;

Laws 1988, LB 369, § 1;

Laws 1992, LB 719A, § 71;

Laws 1993, LB 58, § 1;

Laws 2021, LB163, § 75.

Territory annexed to village was subject to taxation for fire protection. Village of Niobrara v. Tichy, 158 Neb. 517, 63 N.W.2d 867 (1954).

Territory annexed to village was subject to taxation for fire protection. Village of Niobrara v. Tichy, 158 Neb. 517, 63 N.W.2d 867 (1954).