Nebraska Revised Statutes Chapter 17. Cities of the Second Class And Villages § 17-229. Street improvement program; authorization; tax levy

If the village board of trustees determines by a three-fourths vote the necessity of initiating a street improvement program within the village, which improvements are in the nature of a general benefit to the whole community and not of special benefit to adjoining or to abutting property and which consists of graveling, base stabilization, oiling, or other improvements to the streets, but which improvements do not consist of curb and gutter or asphalt or concrete pavings, the village board of trustees may, by ordinance, provide for the levy and collection of a special tax not exceeding seventeen and five-tenths cents on each one hundred dollars on the taxable value of all the taxable property in the village for a period not to exceed five years to create a fund for the payment of such improvements.