17-713 Road tax; amount; when authorized.
17-713. Road tax; amount; when authorized.The council or board of trustees of such city or village shall, upon petition being filed with the clerk of the city or village signed by a majority of the resident freeholders of such city or village requesting such council or board of trustees to levy a tax upon the taxable valuation of the property in the city or village, make a levy as in such petition requested, not exceeding eighty-seven and five-tenths cents on each one hundred dollars of taxable valuation, and shall certify the same to the board of county commissioners as other taxes are levied by the city or village, or certified, for the purpose of creating a fund. The fund shall be expended solely in the improvement of the public highways adjacent to the city or village and within five miles thereof, shall at all times be under the control and direction of the council or board of trustees of the city or village, and shall be expended under the authority and direction of the council or board. The council or board is hereby granted the power and authority to employ such person or persons as it may select for the performance of such work under such rules and regulations as it may by ordinance provide. SourceLaws 1905, c. 32, § 1, p. 263; R.S.1913, § 5191; C.S.1922, § 4381; Laws 1925, c. 166, § 5, p. 438; C.S.1929, § 17-579; R.S.1943, § 17-713; Laws 1979, LB 187, § 57; Laws 1992, LB 719A, § 58.