Section 350-15-006 - IN LIEU OF TAX006.01 Unleased property of the state and governmental subdivisions that is not being used or being developed for a public purpose may, rather than being subject to property taxes, be subject to an in lieu of tax payment. Such in lieu of tax payments are separate from and shall not apply to property on which in lieu of tax payments are made pursuant to Article VIII, Section 11 of the Nebraska Constitution.006.02 The in lieu of tax payment shall be paid directly to all state agencies and governmental subdivisions providing public safety, rescue and emergency services, and road or street construction or maintenance services to the property. 006.02A Any property of the state or a governmental subdivision as described in REG-15-006.01, may be subject to the in lieu of tax even though all the services to the property are provided by the owner.006.03 The in lieu of tax shall be based upon a proportionate share of each state agency's or governmental subdivision's cost for providing the services as outlined in REG-15-006.02. A governing body after a hearing and a majority vote may adopt a general policy by ordinance or resolution for determining the amount of in lieu of tax. Such ordinance shall still result in an equitable contribution for the cost of providing the services to the property.
006.04 The state agency or governmental subdivision that owns a property that is subject to an in lieu of tax, shall negotiate a written agreement with the state agencies or governmental subdivisions that are providing public safety, rescue and emergency services, and road or street construction or maintenance services, as to the amount of in lieu of tax payable to each. Such in lieu of tax payments shall be considered revenue for budget purposes.006.05 If a written agreement is not obtained on a property, with all the entities involved, the property will be subject to assessment by the assessor for property taxes.006.06 All in lieu of tax agreements shall be filed with the assessor on or before February 15.350 Neb. Admin. Code, ch. 15, § 006