AGO 98036.

• Court: Nebraska

Nebraska Attorney General Opinions 1998. AGO 98036. DATE: August 7, 1998SUBJECT: Tax Levy Authority of Political Subdivisions for Funding Interlocal Cooperation Agreement ProgramsREQUESTED BY: Deborah R. Gilg, Keith County AttorneyWRITTEN BY: Don Stenberg, Attorney General Fredrick F. Neid, Assistant Attorney General This is in response to your request for an opinion of the Attorney General relating to a matter of revenue and budgeting. The specific question you ask is whether two political subdivisions, a county and a city, may both "use the cost of an interlocal program or service under the $.05 percent exclusion" provided by LB 1114 (Laws 1996). By way of background, you relate that the city of Ogallala and the county of Keith share the cost of a criminal investigator and that the official is a county employee for administrative purposes. It is our opinion that the city and the county are authorized to levy up to five cents per one hundred dollars of taxable value of property subject to levy by the city and the county for financing the costs of the interlocal agreement program. For purposes of responding to your inquiry, we have assumed that the mutual arrangement you describe has been formalized in an agreement pursuant to the provisions of the Interlocal Cooperation Act, Neb. Rev. Stat. §§ 13-801 to 13-827 (1997). The provisions of section one of LB 1114 (codified at Neb. Rev. Stat. § 77-3442 (Supp. 1997)) expressly authorize a five cents levy by cities and counties for each one hundred dollars of assessed valuation of property to provide financing for their share of revenue required by an interlocal cooperation agreement. While both cities and counties have levy authority for funding interlocal programs, statutory provisions differ for cities. Cities are authorized to levy five cents in addition to their forty-five cents levy authority per one hundred dollars of taxable valuation of property. On the other hand, counties are authorized to use five cents of their fifty cents levy for funding of interlocal programs. Neb. Rev. Stat. § 77-3442 (Supp. 1997) in particular part states: (6) Incorporated cities and villages may levy a maximum levy of forty-five cents per one hundred dollars of taxable valuation of property subject to the levy plus an additional five cents per one hundred dollars of taxable valuation to provide financing...