Nebraska § 19-5304 - Riverfront development district; ordinance; contents; revenue; boundaries.
Full text of Nebraska Revised Statutes of Nebraska § 19-5304 — Riverfront development district; ordinance; contents; revenue; boundaries., with citation guidance and answers to common questions.
§ 19-5304. Riverfront development district; ordinance; contents; revenue; boundaries.
(1) A city may create a riverfront development district by the adoption of an ordinance which specifies the following:
(a) The name of the river or rivers along which the district will be created;
(b) The boundaries of the district, a map of which shall be incorporated by reference in the ordinance;
(c) The qualifications and terms of office of members of the authority;
(d) A statement that the businesses and users of space in the district shall be subject to the general business occupation tax authorized by the Riverfront Development District Act or that the real property in the district shall be subject to the special assessment authorized by the act;
(e) The proposed method of assessment to be imposed within the district or the initial rate of the occupation tax to be imposed;
(f) Any penalties to be imposed for failure to pay the occupation tax or special assessment; and
(g) The maximum amount of bonds that may be issued by the authority pursuant to section 19-5311.
(2) The ordinance shall recite that the method of raising revenue shall be fair and equitable. In the use of a general business occupation tax, the tax shall be based primarily on the square footage of the owner’s and user’s place of business. In the use of a special assessment, the assessment shall be based upon the special benefit to the property within the district.
(3) The boundaries of any district created under this section shall be wholly contained within the corporate limits of the city and shall not extend more than one-half mile from the edge of the river or rivers along which the district is created.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 19-5304
What does Revised Statutes of Nebraska § 19-5304 cover?
Section 19-5304 ("Riverfront development district; ordinance; contents; revenue; boundaries.") 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 § 19-5304?
A common citation format is "Revised Statutes of Nebraska § 19-5304" (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 § 19-5304 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.