13-3404. Property tax request authority; increases; authorized.

198 words·~1 min read·/ne/chapter-13/13-3404

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

A political subdivision may increase its property tax request authority over the amount determined under section 13-3403 by:

(1)The amount of property taxes budgeted for approved bonds;

(2)The amount of property taxes needed to respond to an emergency declared in the preceding year, as certified to the auditor;

(3)The amount of unused property tax request authority determined in accordance with section 13-3406 ;

(4)The amount of property taxes budgeted in support of

(a)a service relating to an imminent and significant threat to public safety that

(i)was not previously provided by the political subdivision and

(ii)is the subject of an agreement or a modification of an existing agreement executed after August 21, 2024, whether provided by one of the parties to the agreement or by an independent joint entity or joint public agency or

(b)an interlocal agreement relating to public safety;

(5)The increase in property tax request authority approved by the legal voters as provided in section 13-3405 ;

(6)The amount of property taxes budgeted for public safety services as defined in section 13-320 ; and

(7)The amount of property taxes budgeted for county attorneys and public defenders.