Nebraska § 18-501 - Construction and operation; powers; tax levies.
Full text of Nebraska Revised Statutes of Nebraska § 18-501 — Construction and operation; powers; tax levies., with citation guidance and answers to common questions.
§ 18-501. Construction and operation; powers; tax levies.
(1) Any city or village in this state is hereby authorized to own, construct, equip, and operate, either within or without the corporate limits of such city or village, a sewerage system, including any storm sewer system or combination storm and sanitary sewer system, and plant or plants for the treatment, purification, and disposal in a sanitary manner of the liquid and solid wastes and sewage of such city or village or to extend or improve any existing storm sewer system, sanitary sewer system, or combination storm and sanitary sewer system.
(2) Any city or village shall have authority to acquire by gift, grant, purchase, or condemnation necessary lands for the construction of a sewerage system, either within or without the corporate limits of such city or village.
(3) For the purpose of owning, operating, constructing, maintaining, and equipping a sewage disposal plant and sewerage system, including any storm sewer system or combination storm and sanitary sewer system, referred to in subsections (1), (2), and (4) of this section, or improving or extending such existing system, any city or village is authorized and empowered to make a special levy of not to exceed three and five-tenths cents on each one hundred dollars upon the taxable value of all the taxable property within any such city or village. The proceeds of the tax may be used for any of the purposes enumerated in this section and for no other purpose.
(4) In the event the present or proposed sewage disposal system of any city or village does not comply with the provisions of any other law relating to sewer systems, sewage disposal, or water pollution, such city or village shall levy each year a tax of seven cents on each one hundred dollars of taxable valuation for such purpose until sufficient funds are available for the financing of a system in compliance with law. In the event any city or village is otherwise raising funds for such purpose, equivalent to such a levy, such city or village shall not be required, in addition thereto, to make such levy.
Issuance of bonds for constructing storm sewers was matter of statewide concern. State law controlled over home rule charter. State ex rel. City of Grand Island v. Johnson, 175 Neb. 498, 122 N.W.2d 240 (1963).
Prior to 1951, obligations incurred under this and succeeding seven sections did not impose personal liability upon municipality but were payable only out of revenue. Michelson v. City of Grand Island, 154 Neb. 654, 48 N.W.2d 769 (1951).
Chapter 146, Laws 1933 (sections 18-501 to 18-508), is an independent act and not amendatory of previously existing laws, and is constitutional. State ex rel. City of Columbus v. Price, 127 Neb. 132, 254 N.W. 889 (1934).
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 18-501
What does Revised Statutes of Nebraska § 18-501 cover?
Section 18-501 ("Construction and operation; powers; tax levies.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 18-501?
A common citation format is "Revised Statutes of Nebraska § 18-501" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 18-501 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.