71-1621. Epidemics or disasters; tax limitation inapplicable.
The limitation provided by section 71-1611 as to the amount of levy which may be certified to the county board, shall not apply to emergency expenditures and obligations to abate or control an extreme outbreak or epidemic of disease or the occurrence of some disaster affecting the public health in the health district. The existence of such an emergency may be conclusively established by joint resolutions declaring such an emergency by the county board and the health board, or by the Governor of the state and the health board.
Source