Filed Date: 10/31/1979
Status: Precedential
Modified Date: 7/5/2016
REQUESTED BY: Dear Senator Cullan:
You have asked for our opinion on whether or not LB 285, Eighty-sixth Legislature, first session, 1979, applies to the tax levy authorized for rural or suburban fire protection districts under section
". . . pay the cost for such service out of available funds, or may levy a tax for the purpose of providing necessary ambulance service, which levy shall be in addition to any other tax for such fire protection district and shall be in addition to restrictions on the levy of taxes provided by statute; . . ."
You ask whether or not the limitations contained in LB 285 apply to a fire district in this circumstance. For purposes of your letter, we assume from your first sentence that you are anticipating legislation with regard to the authority of rural fire protection districts to initiate and raise revenue for the payment of the cost of ambulance services, although it is not explicitly set out in your letter. We have arrived at this conclusion because you have stated that it pertains to the drafting of emergency medical services legislation. For that reason, we proceed to answer your question.
The Political Subdivision Budget Limitation Act of 1979, section
The only portions of LB 285 which would be applicable to the situation you describe is section
"Any political subdivision that is authorized by state law to levy a tax or cause a tax to be levied, which tax or portion thereof is in addition to the tax such political subdivision is authorized to levy or cause to be levied on May 17, 1979, shall not include as a receipt from local tax sources the anticipated receipts from such newly authorized levy during the first fiscal year for which such newly authorized levy generates tax receipts, but thereafter the receipts from such newly authorized tax shall be included in determining receipts from local tax sources. . . ."
The authority granted in section