The Commission's authority to act is limited by statute as follows:
County boards, city councils, school boards, and all other bodies legally authorized to make levies are free to make the rate of levy for their respective political subdivisions or municipalities at any amount not prohibited by the Constitution of Nebraska or the laws of the State. Neb. Rev. Stat. § 77-5010.
442 Neb. Admin. Code, ch. 3, § 001