13-518 Terms, defined.
13-518. Terms, defined.For purposes of sections 13-518 to 13-522:(1) Allowable growth means (a) for governmental units otherthan community colleges, the percentage increase in taxable valuation in excessof the base limitation established under section 77-3446, if any, due to improvementsto real property as a result of new construction, additions to existing buildings,any improvements to real property which increase the value of such property,and any increase in valuation due to annexation and any personal propertyvaluation over the prior year and (b) for community colleges, (i) for fiscalyears prior to fiscal year 2003-04,for fiscal years afterfiscal year 2004-05 until fiscal year 2007-08, and for fiscal year 2010-11 and each fiscal year thereafter, thepercentage increase in excess of the base limitation, if any, in full-timeequivalent students from the second year to the first year preceding the yearfor which the budget is being determined, (ii) for fiscal year 2003-04 andfiscal year 2004-05, the percentage increase in full-time equivalent studentsfrom the second year to the first year preceding the year for which the budgetis being determined, and (iii) for fiscal year 2007-08 through fiscal year 2009-10, communitycollege areas may exceed the base limitation to equal base revenue need calculatedpursuant to section 85-2223;(2) Capital improvements means (a) acquisition of real propertyor (b) acquisition, construction, or extension of any improvements on realproperty;(3) Governing body has the same meaning as in section 13-503;(4) Governmental unit means every political subdivision whichhas authority to levy a property tax or authority to request levy authorityunder section 77-3443 except sanitary and improvement districts which havebeen in existence for five years or less and school districts;(5) Qualified sinking fund means a fund or funds maintainedseparately from the general fund to pay for acquisition or replacement oftangible personal property with a useful life of five years or more whichis to be undertaken in the future but is to be paid for in part or in totalin advance using periodic payments into the fund. The term includes sinkingfunds under subdivision (13) of section 35-508 for firefighting and rescueequipment or apparatus;(6) Restricted funds means (a) property tax, excluding anyamounts refunded to taxpayers, (b) payments in lieu of property taxes, (c)local option sales taxes, (d) motor vehicle taxes, (e) state aid, (f) transfersof surpluses from any user fee, permit fee, or regulatory fee if the fee surplusis transferred to fund a service or function not directly related to the feeand the costs of the activity funded from the fee, (g) any funds excludedfrom restricted funds for the prior year because they were budgeted for capitalimprovements but which were not spent and are not expected to be spent forcapital improvements, (h) the tax provided in sections 77-27,223 to 77-27,227beginning in the second fiscal year in which the county will receive a fullyear of receipts, and (i) any excess tax collections returned to the countyunder section 77-1776. Fundsreceived pursuant to the nameplate capacity tax levied under section 77-6203for the first five years after a wind energy generation facility has beencommissioned are nonrestricted funds; and(7) State aid means:(a) For all governmental units, state aid paid pursuant tosections 60-3,202 and 77-3523;(b) For municipalities, state aid to municipalities paid pursuantto sections 18-2605, 39-2501 to 39-2520, 60-3,190, 77-27,136, and 77-27,139.04and insurance premium tax paid to municipalities;(c) For counties, (i)until July 1, 2011, state aid to counties paid pursuant to sections 39-2501to 39-2520, 47-119.01, 60-3,184 to 60-3,190, 77-27,136, and 77-3618, insurancepremium tax paid to counties, and reimbursements to counties from funds appropriatedpursuant to section 29-3933, and (ii) beginning on July 1, 2011, stateaid to counties paid pursuant to sections 39-2501 to 39-2520, 60-3,184 to 60-3,190, and 77-27,137.03, insurance premium tax paid to counties, and reimbursementsto counties from funds appropriated pursuant to section 29-3933;(d) For community colleges, state aid to community collegespaid pursuant to the CommunityCollege Foundation and Equalization Aid Act or,for fiscal year 2010-11, pursuant to section 90-517;(e) For natural resources districts, state aid to naturalresources districts paid pursuant to section 77-27,136;(f) For educational service units, state aid appropriatedunder sections 79-1241.01 to 79-1241.03; and(g) For local public health departments as defined in section 71-1626, state aid as distributed under section 71-1628.08. SourceLaws 1996, LB 299, § 1; Laws 1997, LB 269, § 11; Laws 1998, LB 989, § 1; Laws 1998, LB 1104, § 4; Laws 1999, LB 36, § 2; Laws 1999, LB 86, § 7; Laws 1999, LB 881, § 6; Laws 2001, LB 335, § 1; Laws 2002, LB 259, § 6; Laws 2002, LB 876, § 3; Laws 2003, LB 540, § 1; Laws 2003, LB 563, § 16; Laws 2004, LB 1005, § 1; Laws 2005, LB 274, § 222; Laws 2007, LB342, § 30; Laws 2009, LB218, § 1; Laws 2009, LB549, § 1; Laws 2010, LB1048, § 1; Laws 2010, LB1072, § 1.Note: The Revisor of Statutes has pursuant to section 49-769 correlated LB1048, section 1, with LB1072, section 1, to reflect all amendments.Note: Changes made by LB1072 became effective April 15, 2010. Changes made by LB1048 became effective July 15, 2010. Cross ReferencesCommunity College Foundation and Equalization Aid Act, see section 85-2201.