Other taxes; power to levy.

Checkout our iOS App for a better way to browser and research.

16-204. Other taxes; power to levy.

A city of the first class may levy any other tax or special assessment authorized by law, and appropriate money and provide for the payment of the debts and expenses of the city.

Source

  • Laws 1901, c. 18, § 48, II, p. 245;
  • R.S.1913, § 4820;
  • C.S.1922, § 3988;
  • C.S.1929, § 16-205;
  • R.S.1943, § 16-204.

Annotations

  • While the burden is upon he who denies a lien for general taxes, to prove them void, yet he who seeks to enforce a lien for special taxes, has the burden of proving their validity. Farmer L. & T. Co. v. Hastings, 2 Neb. Unof. 337, 96 N.W. 104 (1902).

  • In absence of limitation in the act granting it authority to issue bonds, the city has power to levy sufficient taxes to pay the same, and a judgment against the city for the amount of the bonds, puts the question of authority to levy the tax to pay such bonds to rest, and mandamus will enforce such levy. United States ex rel. Masslich v. Saunders, 124 F. 124 (8th Cir. 1903).


Download our app to see the most-to-date content.