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G84-735 State And Local Government Budgets In Nebraska, A.L. (Roy) Frederick, Michael Lundeen

University of Nebraska-Lincoln Extension: Historical Materials

The last in a series of nine NebGuides on state funding and sources, this publication discusses state and local subdivision budget preparation and implementation.

All levels of government must plan for the future, making decisions about what services to provide and how to pay for them. This process, called budgeting, is often difficult because "worthy causes" exceed available funds.

According to Nebraska law, both the state government and local government subdivisions must establish annual operating budgets. Moreover, certain procedures must be followed in the development of these budgets. The budgeting process is precisely defined to ensure that citizens have an …

G84-733 General Sales And Use Taxes In Nebraska (Revised March 1992), A.L.(Roy) Frederick

University of Nebraska-Lincoln Extension: Historical Materials

This is one of a series of NebGuides on financing state and local government. This publication describes how sales taxes support state and municipal government functions.

A sales or use tax is a tax on consumption. It is paid by adding it to the price of purchased products.

Sales and use taxes in Nebraska (and most other states) have several dimensions.

G84-732 Property Taxes In Nebraska (Revised September 1992), A.L. (Roy) Frederick

University of Nebraska-Lincoln Extension: Historical Materials

This is one of a series of NebGuides on financing state and local government. This publication describes how property taxes support local government functions.

The property tax is the primary source of revenue for more than 3,000 units of local government in Nebraska, including school districts, counties and municipalities. In 1991, statewide property tax levies totalled $1.257 billion, a sum that approximated the combined revenues from state income and sales taxes.

G84-729 Financing Roads, Streets And Highways In Nebraska (Revised August 1992), A.L. (Roy) Frederick

University of Nebraska-Lincoln Extension: Historical Materials

This is one of a series of NebGuides on financing state and local government. This publication focuses on roads, streets and highways.

Roads, streets and highways are among the most important "public goods" provided by government. Public goods are items whose availability can't be limited to those who specifically pay for them. In the case of roads, collective support for an adequate surface transportation system is long-standing, extending from the rutted trails of colonial America to the interstate highways of today.