AGO 98011.

• Court: Nebraska

Nebraska Attorney General Opinions 1998. AGO 98011. DATE: February 13, 1998SUBJECT: Neb. Rev. Stat. § 77-3444(3) (Supp 1997); Procedural Requirements for Town Meetings Where Certain Governmental Subdivisions Seek Voter Approval for Increased Property Tax LeviesREQUESTED BY: John Breslow, Nebraska Auditor of Public AccountsWRITTEN BY: Don Stenberg, Attorney General Dale A. Comer, Assistant Attorney General LB 1114, passed by the Legislature in 1996, places limitations upon the property taxes which may be levied by various local governmental subdivisions in the State of Nebraska. However, Section 3 of that bill, now codified at § 77-3444, allows governmental subdivisions to exceed those levy limits in certain specified instances. For example, subsection (3) of § 77-3444 allows the people of villages and other small governmental subdivisions to exceed the levy limits for those entities after approval of the excess levy at a form of town meeting. In that regard, § 77-3444(3) provides: In lieu of the election procedures in subsection (1) of this section [which allow the voters of certain governmental subdivisions to approve excess property tax levies by popular vote at an election], any political subdivision subject to section 77-3443, other than a Class I school district, and villages may approve a levy in excess of the limits in section 77-3442 or the allocation provided in section 77-3443 for a period of one year at a meeting of the residents of the political subdivision or village, called after notice is published in a newspaper of general circulation in the political subdivision or village at least twenty days prior to the meeting. At least ten percent of the registered voters residing in the political subdivision or village shall constitute a quorum for purposes of taking action to exceed the limits. If a majority of those casting votes at the meeting vote in favor of exceeding the limits, a copy of the record of that action shall be forwarded to the county board prior to September 30 and the county board shall authorize a levy as approved by the residents for the year. Section 77-3444(3) obviously offers little guidance as to any procedures which might surround the town meeting process which it creates. Therefore, you have posed a number of procedural questions to us under that statute because you believe that our answers to those questions will "help [you] . . . determine the information [you] . . . will need for monitoring compliance with these levy limits as part of [your] . . . budget review responsibility." We will set out each of your specific questions together with our response below. Question No. 1. "The Statute [§ 77-3444(3)] refers to residents and registered voters. It is clear a quorum of 10 percent of the registered voters is required. It is unclear as to whether the majority vote refers to registered voters or residents at the meeting. Can only the registered voters vote at the meeting or can all residents vote? If resident, how shall resident be defined?" To the extent that § 77-3444(3) is unclear, the legislative history of that act may...