18-1214 Motor vehicles; local taxation; credited to road fund; use.
18-1214. Motor vehicles; local taxation; creditedto road fund; use.All cities and villages may levy a taxon all motor vehicles owned or used in such city or village. Until the implementation date designated by the Directorof Motor Vehicles under section 23-186, the tax shall be paid to the designatedcounty official of the county in which such city or village is located whenthe registration fees as provided in the Motor Vehicle Registration Act arepaid. Such taxes shall be remitted to the county treasurer for credit to theroad fund of such city or village. Onand after the implementation date designated under section 23-186, the taxshall be paid to the county treasurer for credit to such road fund. Suchfunds shall be used by such city or village for constructing, resurfacing,maintaining, or improving streets, roads, alleys, public ways, or parts thereofor for the amortization of bonded indebtedness when created for such purposes. SourceLaws 1963, c. 348, § 3, p. 1119; Laws 1988, LB 958, § 1; Laws 1989, LB 57, § 1; Laws 1993, LB 112, § 2; Laws 2005, LB 274, § 224; Laws 2009, LB49, § 1. Cross ReferencesMotor Vehicle Registration Act, see section 60-301.