Neb. Rev. Stat. §§ 13-3102

Current with changes through the 2024 First Special Legislative Session

Section 13-3102 - Terms, defined

For purposes of the Sports Arena Facility Financing Assistance Act:

(1) Applicant means:

(a) A political subdivision; or

(b) A political subdivision and nonprofit corporation that jointly submit an application under the act;

(2) Board means a board consisting of the Governor, the State Treasurer, the chairperson of the Nebraska Investment Council, the chairperson of the Nebraska State Board of Public Accountancy, and a professor of economics on the faculty of a state postsecondary educational institution appointed to a two-year term on the board by the Coordinating Commission for Postsecondary Education. For administrative and budget purposes only, the board shall be considered part of the Department of Revenue;

(3) Bond means a general obligation bond, redevelopment bond, lease-purchase bond, revenue bond, or combination of any such bonds;

(4) Concert venue means any enclosed, temperature-controlled building that is primarily used for live performances with an indoor capacity of at least two thousand two hundred fifty but no more than three thousand five hundred persons;

(5) Court means a rectangular hard surface primarily used indoors for competitive sports, including, but not limited to, basketball, volleyball, or tennis;

(6) Covered property means any real property that, as of the date an application for state assistance is submitted under the Sports Arena Facility Financing Assistance Act, is part of:

(a) A project previously approved under the Sports Arena Facility Financing Assistance Act, including the program area associated with such project; or

(b) A project previously approved under the Convention Center Facility Financing Assistance Act, including the area used in determining an associated hotel as defined in section 13-2603 for such project;

(7) Date that the project commenced means the date when a project starts as specified by a contract, resolution, or formal public announcement;

(8) Economic redevelopment area means an area in the State of Nebraska in which:

(a) The average rate of unemployment in the area during the period covered by the most recent federal decennial census or American Community Survey 5-Year Estimate by the United States Bureau of the Census is at least one hundred fifty percent of the average rate of unemployment in the state during the same period; and

(b) The average poverty rate in the area is twenty percent or more for the federal census tract in the area;

(9) Eligible sports arena facility means:

(a) Any publicly owned, enclosed, and temperature-controlled building primarily used for sports that has a permanent seating capacity of at least three thousand but no more than seven thousand seats and in which initial occupancy occurs on or after July 1, 2010, including stadiums, arenas, dressing and locker facilities, concession areas, parking facilities, nearby parking facilities for the use of the eligible sports arena facility, and onsite administrative offices connected with operating the facilities;

(b) Any racetrack enclosure licensed by the State Racing and Gaming Commission in which initial occupancy occurs on or after July 1, 2010, including concession areas, parking facilities, and onsite administrative offices connected with operating the racetrack;

(c) Any publicly owned sports complex, including concession areas, parking facilities, and onsite administrative offices connected with operating the sports complex;

(d) Any privately owned concert venue, including stages, dressing rooms, concession areas, parking facilities, lobby areas, and onsite administrative offices used in operating the concert venue;

(e) Any privately owned sports complex, including concession areas, parking facilities, and onsite administrative offices connected with operating the sports complex; and

(f) Any large public stadium in which initial occupancy occurs on or after March 1, 2025, including dressing and locker facilities, concession areas, parking facilities, nearby parking facilities for the use of the stadium, and onsite administrative offices connected with operating the stadium;

(10) General obligation bond means any bond or refunding bond issued by a political subdivision and which is payable from the proceeds of an ad valorem tax;

(11) Governmental use means operational control and use by the political subdivision for a statutorily permitted purpose of the political subdivision;

(12) Increase in state sales tax revenue means the amount of state sales tax revenue collected by a nearby retailer during the fiscal year for which state assistance is calculated minus the amount of state sales tax revenue collected by the nearby retailer in the fiscal year that ended immediately preceding the project completion date of the eligible sports arena facility, except that the amount of state sales tax revenue of a nearby retailer shall not be less than zero;

(13) Large public stadium means an open-air facility that:

(a) Is publicly owned or used for governmental purposes;

(b) Primarily includes an outdoor field, but may include some indoor areas;

(c) Is primarily used for competitive sports;

(d) Has at least five thousand five hundred but no more than seven thousand five hundred permanent seats with a capacity not to exceed ten thousand seats; and

(e) Is located in a city of the metropolitan class;

(14) Multipurpose field means a rectangular field of grass or synthetic turf which is primarily used for competitive field sports, including, but not limited to, soccer, football, flag football, lacrosse, or rugby;

(15) Nearby parking facility means any parking lot, parking garage, or other parking structure that is not directly connected to an eligible sports arena facility but which is located, in whole or in part, within seven hundred yards of an eligible sports arena facility, measured from any point of the exterior perimeter of such facility but not from any other parking facility or other structure;

(16) Nearby retailer means a retailer as defined in section 77-2701.32 that is located within the program area. The term includes a subsequent owner of a nearby retailer operating at the same location;

(17) New state sales tax revenue means:

(a) For any eligible sports arena facility that is not a sports complex or a large public stadium:

(i) One hundred percent of the state sales tax revenue that (A) is collected by a nearby retailer that commenced collecting state sales tax during the period of time beginning twenty-four months prior to the project completion date of the eligible sports arena facility and ending forty-eight months after the project completion date of the eligible sports arena facility or, for applications for state assistance approved prior to October 1, 2016, forty-eight months after October 1, 2016, and (B) is sourced under sections 77-2703.01 to 77-2703.04 to the program area; and

(ii) The increase in state sales tax revenue that (A) is collected by a nearby retailer that commenced collecting state sales tax prior to twenty-four months prior to the project completion date of the eligible sports arena facility and (B) is sourced under sections 77-2703.01 to 77-2703.04 to the program area;

(b) For any eligible sports arena facility that is a sports complex which is not located in a city of the second class or village or a large public stadium, one hundred percent of the state sales tax revenue that (i) is collected by a nearby retailer that commenced collecting state sales tax during the period of time beginning on the date that the project commenced and ending forty-eight months after the project completion date of the eligible sports arena facility and (ii) is sourced under sections 77-2703.01 to 77-2703.04 to the program area; or

(c) For any eligible sports arena facility that is a sports complex located in a city of the second class or village, one hundred percent of the state sales tax revenue that (i) is collected by a nearby retailer and (ii) is sourced under sections 77-2703.01 to 77-2703.04 to the program area;

(18) Political subdivision means

(a) any city, village, county, school district, or community college area or

(b) a joint entity formed under the Interlocal Cooperation Act which includes a city, village, or county as a member;

(19) Program area means:

(a) For any eligible sports arena facility that is not a sports complex or a large public stadium:

(i) For applications for state assistance submitted prior to October 1, 2016, the area that is located within six hundred yards of an eligible sports arena facility, measured from any point of the exterior perimeter of the facility but not from any parking facility or other structure; or

(ii) For applications for state assistance submitted on or after October 1, 2016, the area that is located within six hundred yards of an eligible sports arena facility, measured from any point of the exterior perimeter of the facility but not from any parking facility or other structure, except that if twenty-five percent or more of such area is unbuildable property, then the program area shall be adjusted so that:

(A) It avoids as much of the unbuildable property as is practical; and

(B) It contains contiguous property with the same total amount of square footage that the program area would have contained had no adjustment been necessary;

(b) For any eligible sports arena facility that is a sports complex which is not located in a city of the second class or village:

(i) For applications for state assistance submitted prior to July 19, 2024, the area that is located within six hundred yards of an eligible sports arena facility, measured from any point of the exterior boundary or property line of the facility; or

(ii) For applications for state assistance submitted on or after July 19, 2024, the area that is located within six hundred yards of an eligible sports arena facility, measured from any point of the exterior boundary or property line of the facility, except that if twenty-five percent or more of such area is unbuildable property, then the program area shall be adjusted so that:

(A) It avoids as much of the unbuildable property as is practical; and

(B) It contains contiguous property with the same total amount of square footage that the program area would have contained had no adjustment been necessary;

(c) For any eligible sports arena facility that is a sports complex located in a city of the second class or village, the corporate limits of the city of the second class or village in which the facility is located; or

(d) For any eligible sports arena facility that is a large public stadium, the area that is located within six hundred yards of an eligible sports arena facility, measured from any point of the exterior perimeter of the facility but not from any parking facility or other structure, except that if twenty-five percent or more of such area is covered property or unbuildable property, then the program area shall be adjusted so that:

(i) It avoids as much of the covered property and unbuildable property as is practical; and

(ii) It contains contiguous property with the same total amount of square footage that the program area would have contained had no adjustment been necessary.

Approval of an application for state assistance by the board pursuant to section 13-3106 shall establish the program area as that area depicted in the map accompanying the application for state assistance as submitted pursuant to subdivision (2)(c) of section 13-3104;

(20) Project completion date means:

(a) For projects involving the acquisition or construction of an eligible sports arena facility, the date of initial occupancy of the facility following the completion of such acquisition or construction; or

(b) For all other projects, the date of completion of the project for which state assistance is received;

(21) Revenue bond means any bond or refunding bond issued by a political subdivision which is limited or special rather than a general obligation bond of the political subdivision and which is not payable from the proceeds of an ad valorem tax;

(22) Sports complex means a facility that:

(a) Includes indoor areas, outdoor areas, or both;

(b) Is primarily used for competitive sports; and

(c) Contains at least:

(i) Twelve separate sports venues if such facility is located in a city of the metropolitan class;

(ii) Six separate sports venues if such facility is located in a city of the primary class;

(iii) Four separate sports venues if such facility is located (A) in a city of the first class, (B) within a county but outside the corporate limits of any city or village, (C) in an economic redevelopment area, or (D) in an opportunity zone designated pursuant to the federal Tax Cuts and Jobs Act, Public Law 115-97; or

(iv) Two separate sports venues if such facility is located in a city of the second class or village;

(23) Sports venue includes, but is not limited to:

(a) A baseball field;

(b) A softball field;

(c) A multipurpose field;

(d) An outdoor stadium primarily used for competitive sports;

(e) An outdoor arena primarily used for competitive sports; or

(f) An enclosed, temperature-controlled building primarily used for competitive sports. If any such building contains more than one multipurpose field, court, swimming pool, or other facility primarily used for competitive sports, then each such multipurpose field, court, swimming pool, or facility shall count as a separate sports venue; and

(24) Unbuildable property means any real property that is located in a floodway, an environmentally protected area, a right-of-way, or a brownfield site as defined in 42 U.S.C. 9601 that the political subdivision determines is not suitable for the construction or location of residential, commercial, or other buildings or facilities.

Neb. Rev. Stat. §§ 13-3102

Laws 2010, LB 779, § 8; Laws 2016, LB 884, § 6; Laws 2021, LB 39, § 2; Laws 2021, LB 561, § 46; Laws 2022, LB 927, § 6; Laws 2023, LB 727, § 25; Laws 2024, LB 1197, § 2; Laws 2024, LB1317, § 51. The Revisor of Statutes has pursuant to section 49-769 correlated LB1197, section 2, with LB1317, section 51, to reflect all amendments. Changes made by LB1197 became effective July 19, 2024. Changes made by LB1317 became operative July 19, 2024.

Amended by Laws 2024, LB 1197,§ 2, eff. 7/19/2024.

Amended by Laws 2023, LB 727,§ 25, eff. 6/7/2023, op. 6/7/2023.

Amended by Laws 2022, LB 927,§ 6, eff. 7/21/2022.

Amended by Laws 2021, LB 561,§ 46, eff. 5/25/2021.

Amended by Laws 2021, LB 39,§ 2, eff. 5/25/2021.

Amended by Laws 2016, LB 884,§ 6, eff. 10/1/2016.