reglab/housing_qa huggingface dataset:
NE Code § 23-126 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-126 - Special tax; submission to voters; notice.

23-126.  Special tax; submission to voters; notice.The mode of submitting questions to the people for any purpose authorized by law shall be as follows: The whole question, including the sum desired to be raised, or the amount of tax desired to be levied, or the rate per annum, and the whole regulation, including the time of its taking effect, if it be of a nature to be set forth, and the penalty of its violation, if there be one, is to be published for four weeks in some newspaper published in the county. If there be no such newspaper, the publication is to be made by being posted in at least one of the most public places in each election precinct in the county, and in all cases the notice shall name the time when such question will be voted upon, and the form in which the question shall be taken, and a copy of the question submitted shall be posted at each place of voting during the day of election.Source   Laws 1879, § 27, p. 363;   R.S.1913, § 956;   C.S.1922, § 856;   C.S.1929, § 26-110;   R.S.1943, § 23-126. Annotations  In absence of controlling special provision, section controls borrowing of money by people of county. Lang v. Sanitary District of Norfolk, 160 Neb. 754, 71 N.W.2d 608 (1955). Mode of submitting improvement of mail route roads is covered by this section. Chicago, B. & Q. R. R. Co. v. County of Gosper, 153 Neb. 805, 46 N.W.2d 147 (1951). Requirement that notice be published four weeks and that it contain statement of amount desired to be levied is mandatory. Richardson v. Kildow, 116 Neb. 648, 218 N.W. 429 (1928). General provision contained in above section as regards procedure for submitting question of issuing bonds does not apply to erection of courthouse. Majority vote is sufficient. State ex rel. Polk County v. Marsh, 106 Neb. 760, 184 N.W. 901 (1921). Notice of election and time required to be published stated. State ex rel. Harris v. Hanson, 80 Neb. 738, 117 N.W. 412 (1908). Publication of notice "during four weeks" means during full period. State v. Cherry County, 58 Neb. 734, 79 N.W. 825 (1899). Question of issuing bonds under special act must be submitted to vote. In re House Roll No. 284, 31 Neb. 505, 48 N.W. 275 (1891). Water and paving bonds of cities may be issued only after vote. State ex rel. City of Fremont v. Babcock, 25 Neb. 500, 41 N.W. 450 (1889).
NE Code § 23-127 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-127 - Bonds or expenditures; submission to voters; tax proposal mandatory.

23-127.  Bonds or expenditures; submission to voters; tax proposal mandatory.When the question submitted involves the borrowing or expenditure of money, or issuance of bonds, the proposition of the question must be accompanied by a provision to levy a tax annually for the payment of interest, if any thereon, and no vote adopting the question proposed shall be valid unless it likewise adopt the amount of tax to be levied to meet the liability incurred.Source   Laws 1879, § 28, p. 364;   R.S.1913, § 957;   C.S.1922, § 857;   C.S.1929, § 26-111;   R.S.1943, § 23-127. Annotations  Section must be strictly complied with. Richardson v. Kildow, 116 Neb. 648, 218 N.W. 429 (1928); Keith County v. Ogallala Power & Irr. Co., 64 Neb. 35, 89 N.W. 375 (1902). Section is mandatory. State ex rel. Berry v. Babcock, 21 Neb. 599, 33 N.W. 247 (1887).
NE Code § 23-128 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-128 - Special tax; submission to voters; election; laws applicable.

23-128.  Special tax; submission to voters; election; laws applicable.At the time specified in such notice a vote of the qualified electors shall be taken in each precinct at the place designated in such notice. The votes shall be received, and returns thereof made, and the same shall be canvassed by the same officers and in the same manner as required at each general election.Source   Laws 1879, § 29, p. 364;   R.S.1913, § 958;   C.S.1922, § 858;   C.S.1929, § 26-112;   R.S.1943, § 23-128. Cross References  For canvass and return of votes, see Chapter 32, article 10.
NE Code § 23-129 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-129 - Special tax; approval by voters; number required; effect.

23-129.  Special tax; approval by voters; number required; effect.If it appears that a majority of the total number of votes cast upon the proposition at the election in which the proposition is submitted are in favor of the proposition, except the proposal for bonds as provided in section 23-3501, which require a majority of votes cast upon the proposition at the election at which the proposition is submitted, and it also appears that the requirements of the law have been fully complied with, the same shall be entered at large by the county board upon the book containing the record of its proceedings, and it shall then have power to levy and collect the special tax in the same manner as other county taxes are collected. Propositions thus acted upon cannot be rescinded by the county board.Source   Laws 1879, § 30, p. 364;   R.S.1913, § 959;   C.S.1922, § 859;   C.S.1929, § 26-113;   R.S.1943, § 23-129;   Laws 1949, c. 37, § 1, p. 129;   Laws 1953, c. 50, § 1, p. 177;   Laws 1961, c. 85, § 1, p. 296;   Laws 1971, LB 534, § 25;   Laws 1996, LB 1114, § 38.  Annotations  Favorable vote of two-thirds of electors is required to issue bonds of sanitary drainage district. Lang v. Sanitary District of Norfolk, 160 Neb. 754, 71 N.W.2d 608 (1955). Where levy in excess of constitutional limit is required, two-thirds vote in favor of bond issue is required. State ex rel. Shelley v. Board of County Commissioners of Frontier County, 156 Neb. 583, 57 N.W.2d 129 (1953). Approval of levy for improvement of mail route road did not of itself authorize levy above constitutional limit. Chicago, B. & Q. R. R. Co. v. County of Gosper, 153 Neb. 805, 46 N.W.2d 147 (1951). Provisions are not applicable to erection of courthouse. Majority vote is sufficient. State ex rel. Polk County v. Marsh, 106 Neb. 760, 184 N.W. 901 (1921). Provisions are not applicable to special acts. State ex rel. Douglas County v. Cornell, 54 Neb. 72, 74 N.W. 432 (1898). Section is applicable to submission of proposition to sell lands of county. Stenberg v. State ex rel. Keller, 50 Neb. 127, 69 N.W. 849 (1897); Stenberg v. State ex rel. Keller, 48 Neb. 299, 67 N.W. 190 (1896). This section applies to courthouse bonds. Fenton v. Yule, 27 Neb. 758, 43 N.W. 1140 (1889). Section means two-thirds of total vote cast. State ex rel. Mann v. Anderson, 26 Neb. 517, 42 N.W. 421 (1889). Purchaser need look no further than record to determine compliance with requirements of the law. Valley County v. McLean, 79 F. 728 (8th Cir. 1897).
NE Code § 23-130 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-130 - Special tax; fund.

23-130.  Special tax; fund.Money raised by the county board pursuant to the provisions of sections 23-119 to 23-129 is specially appropriated and constituted a fund, distinct from all others, in the hands of the county treasurer, until the obligation assumed be discharged.Source   Laws 1879, § 31, p. 364;   R.S.1913, § 960;   C.S.1922, § 860;   C.S.1929, § 26-114;   R.S.1943, § 23-130.
NE Code § 23-133 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-133 - Warrants; specify fund upon which drawn.

23-133.  Warrants; specify fund upon which drawn.Each warrant issued shall specify the fund upon which it is drawn.Source   Laws 1879, § 35, p. 365;   R.S.1913, § 963;   C.S.1922, § 863;   C.S.1929, § 26-117;   Laws 1939, c. 23, § 1, p. 123;   C.S.Supp.,1941, § 26-117;   R.S.1943, § 23-133;   Laws 1963, c. 110, § 1, p. 438.  Annotations  County treasurer is without authority to liquidate claims against county. Woods v. Brown County, 125 Neb. 256, 249 N.W. 601 (1933). Purpose is to guard against overdrawing. National Life Ins. Co. v. Dawes County, 67 Neb. 40, 93 N.W. 187 (1903). Officers are liable for warrant in excess of limit. Bacon v. Dawes County, 66 Neb. 191, 92 N.W. 313 (1902). Warrant must show on face amount levied. Patterson v. State ex rel. Dusenbery, 2 Neb. Unof. 765, 89 N.W. 989 (1902).
NE Code § 23-134 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-134 - Warrants; issuance in excess of limitations; liability of county board.

23-134.  Warrants; issuance in excess of limitations; liability of county board.Any warrant drawn after eighty-five percent of the amount levied for the year is exhausted, and where there are no funds in the treasury for the payment of the same, shall not be chargeable as against the county, but may be collected by civil action from the county board making the same, or any member thereof.Source   Laws 1879, § 36, p. 365;   Laws 1881, c. 43, § 2, p. 223;   R.S.1913, § 964;   C.S.1922, § 864;   C.S.1929, § 26-118;   R.S.1943, § 23-134. Annotations  In action against county commissioners to recover money alleged to have been unlawfully expended after the annual tax levy, it must be shown that warrants in excess of the levy for the current year were issued, and that there was no money in the proper fund for their payment. Thiles v. County Board of Sarpy County, 189 Neb. 1, 200 N.W.2d 13 (1972). No recovery quantum meruit can be had where there is a constitutional or statutory disqualification to make the contract or create the liability. Warren v. County of Stanton, 147 Neb. 32, 22 N.W.2d 287 (1946). Where warrants on their face disclosed that amount issued exceeded levy authorized, recovery could not be had quantum meruit for the excess. Warren v. County of Stanton, 147 Neb. 32, 22 N.W.2d 287 (1946). No action can be maintained against county upon warrants issued in violation of this section. Warren v. Stanton County, 145 Neb. 220, 15 N.W.2d 757 (1944). Where warrants on their face show that amount of levy has been exceeded, county cannot be estopped to deny liability thereon. Warren v. Stanton County, 145 Neb. 220, 15 N.W.2d 757 (1944). In action against county commissioners to recover money alleged to have been unlawfully expended, it must be shown not only that warrants in excess of eighty-five percent of the amount levied by tax for the current year were issued, but also that there was no money in the proper fund for their payment. Beadle v. Harmon, 130 Neb. 389, 265 N.W. 18 (1936).
NE Code § 23-135.01 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-135.01 - Claims; false statements or representations; penalties.

23-135.01.  Claims; false statements or representations; penalties.Whoever files any claim against any county as provided in section 23-135, knowing the claim to contain any false statement or representation as to a material fact, or whoever obtains or receives any money or any warrant for money from any county knowing that the claim therefor was based on a false statement or representation as to a material fact, if the amount claimed or money obtained or received or if the face value of the warrant for money shall be one thousand five hundred dollars or more, shall be guilty of a Class IV felony. If the amount is five hundred dollars or more but less than one thousand five hundred dollars, the person so offending shall be guilty of a Class II misdemeanor. If the amount is less than five hundred dollars, the person so offending shall be guilty of a Class III misdemeanor.Source   Laws 1957, c. 59, § 2, p. 277;   Laws 1977, LB 40, § 84;  Laws 2015, LB605, § 5.  Annotations Mere negligence on part of claimant is not enough to sustain a conviction hereunder. State ex rel. Nebraska State Bar Assn. v. Holscher, 193 Neb. 729, 230 N.W.2d 75 (1975).
NE Code § 23-136 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-136 - Claims; allowance; appeal by taxpayer; procedure.

23-136.  Claims; allowance; appeal by taxpayer; procedure.Any taxpayer may likewise appeal from the allowance of any claim against the county by serving a like notice within ten days and giving a bond similar to that provided for in section 23-135.Source   Laws 1879, § 38, p. 366;   Laws 1885, c. 37, § 1, p. 212;   R.S.1913, § 966;   C.S.1922, § 866;   C.S.1929, § 26-120;   R.S.1943, § 23-136. Annotations  1. Right to appeal 2. Procedure 3. Effect on warrants 4. Miscellaneous 1. Right to appeal This ten-day time is applicable to an appeal from the action of the county board of equalization in setting the nonresident high school tuition levy. In re 1981-82 County Tax Levy of Saunders County Bd. of Equal., 214 Neb. 624, 335 N.W.2d 299 (1983). Taxpayers may appeal from order allowing claim against county, though board's action may be result of compromise of disputed claim. Campbell Co. v. Boyd County, 117 Neb. 186, 220 N.W. 240 (1928). Taxpayer may appeal from allowance to agricultural society. Sheldon v. Gage County Soc. of Agri., 71 Neb. 411, 98 N.W. 1045 (1904). 2. Procedure Taxpayer may appeal from allowance of claim by serving notice and giving bond. Reiber v. Harris, 179 Neb. 582, 139 N.W.2d 353 (1966). Notice of appeal is jurisdictional and taxpayer must serve notice within ten days after board's decision. Sommerville v. Board of County Commissioners of Douglas County, 116 Neb. 282, 216 N.W. 815 (1927). Judgment is an entirety; appeal puts all in issue. Dakota County v. Borowsky, 67 Neb. 317, 93 N.W. 686 (1903). Right to appeal does not arise until claim has been allowed. Shepard v. Easterling, 61 Neb. 882, 86 N.W. 941 (1901). Appeal may be dismissed if made in bad faith. Gage County v. King Bridge Co., 58 Neb. 827, 80 N.W. 56 (1899). Remedy of appeal is exclusive. Taylor v. Davey, 55 Neb. 153, 75 N.W. 553 (1898). Bona fide attempt to appeal will not be dismissed on account of informalities or omissions in bond. Rube v. Cedar County, 35 Neb. 896, 53 N.W. 1009 (1892); State ex rel. Hagberg v. County Comrs. of Furnas County, 10 Neb. 361, 6 N.W. 434 (1880). 3. Effect on warrants Delivery of the warrant in suit prior to lapse of time for taking taxpayer's appeal, in violation of statute, does not affect taxpayer's right of appeal. Beadle v. Harmon, 130 Neb. 389, 265 N.W. 18 (1936). Warrants should not be delivered or registered until time for appeal has expired. Means v. Webster, 23 Neb. 432, 36 N.W. 809 (1888). 4. Miscellaneous Cited but not discussed. Clark v. Sweet, 183 Neb. 723, 163 N.W.2d 881 (1969). Taxpayer, in absence of statutory authority, cannot collect attorney fees from county. Minshull v. Sherman County, 95 Neb. 835, 146 N.W. 1009 (1914).
NE Code § 23-137 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-137 - Claims; appeal; record; trial; costs.

23-137.  Claims; appeal; record; trial; costs.The clerk of the board, upon such appeal being taken and being paid the proper fees therefor, shall make out a complete transcript of the proceedings of the board relating to the matter of its decision and shall deliver it to the clerk of the district court. The appeal shall be entered, tried, and determined and costs awarded in the manner provided in sections 25-1901 to 25-1937.Source   Laws 1879, § 39, p. 366;   R.S.1913, § 967;   C.S.1922, § 867;   C.S.1929, § 26-121;   R.S.1943, § 23-137;   Laws 1991, LB 1, § 2.  Annotations  In order to perfect an appeal to the district court from a county board of equalization, all activities necessary, including the filing of notice of appeal, must be carried out within forty-five days of the adjournment of the board. Knoefler Honey Farms v. County of Sherman, 193 Neb. 95, 225 N.W.2d 855 (1975). Cited but not discussed. Clark v. Sweet, 183 Neb. 723, 163 N.W.2d 881 (1969). Procedure for appeal to the district court from action of a county board of equalization is that prescribed for appeal from justice of peace court to the district court. Nebraska Conf. Assn. Seventh Day Adventists v. County of Hall, 166 Neb. 588, 90 N.W.2d 50 (1958). Delivery of the warrant in suit prior to lapse of time for taking taxpayer's appeal, in violation of statute, does not affect taxpayer's right of appeal. Beadle v. Harmon, 130 Neb. 389, 265 N.W. 18 (1936). District court acquires jurisdiction by appeal from county board's disallowance of claim where claimant gives notice of appeal, furnishes appeal bond and files transcript in office of clerk of district court within time, though the petition on appeal is not filed until a later date. Myers v. Hall County, 130 Neb. 13, 263 N.W. 486 (1935). An appeal from an order of the county board allowing a claim brings the action to the district court for trial de novo. Campbell Co. v. Boyd County, 117 Neb. 186, 220 N.W. 240 (1928). Duty to prepare properly and file transcript is primarily enjoined upon county clerk and not upon claimant. Bartlett v. Dahlsten, 104 Neb. 738, 178 N.W. 636 (1920). District court should not try appeal until issues are joined by pleadings. Loup County v. Wirsig, 73 Neb. 505, 103 N.W. 56 (1905); Haskell v. Valley County, 41 Neb. 234, 59 N.W. 680 (1894).
NE Code § 23-138 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-138 - Claims; reconsideration.

23-138.  Claims; reconsideration.The provisions of sections 23-135 to 23-137 shall not be so construed as to prevent the county board from once reconsidering their action on any claim, upon due notice to parties interested.Source   Laws 1879, § 40, p. 366;   R.S.1913, § 968;   C.S.1922, § 868;   C.S.1929, § 26-122;   R.S.1943, § 23-138. Annotations  A county board may reconsider once its action on the allowance of a claim, upon due notice to interested parties. State ex rel. Allen v. Miller, 138 Neb. 747, 295 N.W. 279 (1940). Order of board establishing a ditch is not a judicial act and may be reconsidered where no rights have accrued thereunder. State ex rel. Sullivan v. Ross, 82 Neb. 414, 118 N.W. 85 (1908). Order of disallowance, reconsidered, is not an adjudication of claim. Dean v. Saunders County, 55 Neb. 759, 76 N.W. 450 (1898). Board may reconsider claim once on notice. Appearance of attorney is a waiver of notice. State ex rel. Marquett, Deweese & Hall v. Baushausen, 49 Neb. 558, 68 N.W. 950 (1896). Board cannot review or reverse the act of a prior board. Stenberg v. State ex rel. Keller, 48 Neb. 299, 67 N.W. 190 (1896).
NE Code § 23-139 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-139 - Special tax fund; reversion to general fund.

23-139.  Special tax fund; reversion to general fund.Whenever a tax is levied for the payment of a specific debt, the amount of such tax collected shall be kept as a separate fund in the county treasury, and expended only in the liquidation of such indebtedness; Provided, any surplus remaining in the treasury after full payment of such indebtedness shall be transferred to the general fund of the county.Source   Laws 1879, § 41, p. 367;   R.S.1913, § 969;   C.S.1922, § 869;   C.S.1929, § 26-123;   R.S.1943, § 23-139. Annotations Beneficial owners of taxes enforced by trustee for governmental subdivisions in tax foreclosure suit are entitled to a strict accounting of the avails of the tax foreclosure on the basis of the integrity of separate tax funds involved. Darnell v. City of Broken Bow, 139 Neb. 844, 299 N.W. 274 (1941).
NE Code § 23-140 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-140 - Debts due county; settlement.

23-140.  Debts due county; settlement.All persons chargeable with money belonging to any county shall render their accounts to and settle with the county board at the time required by law, and pay into the county treasury any balance which may be due the county, take duplicate receipts therefor, and deposit one of the same with the clerk of the county within five days thereafter.Source   Laws 1879, § 43, p. 367;   R.S.1913, § 970;   C.S.1922, § 870;   C.S.1929, § 26-124;   R.S.1943, § 23-140. Annotations  A county clerk, chargeable with money belonging to the county by collection of fees, is required to render accounts and settle with county board as provided in this section. Hoctor v. State, 141 Neb. 329, 3 N.W.2d 558 (1942). If the board allows greater compensation than that fixed by law, action is void. Maurer v. Gage County, 72 Neb. 441, 100 N.W. 1026 (1904). Board acts ministerially in adjusting accounts of county officers. Smith v. Clay County, 71 Neb. 614, 99 N.W. 501 (1904); Mitchell v. Clay County, 69 Neb. 779, 96 N.W. 673 (1903), reversed on rehearing 69 Neb. 795, 98 N.W. 662 (1904). Action of board allowing officer to retain fees illegally does not make members liable unless they acted corruptly, and such action does not protect officer. Otoe County v. Dorman, 71 Neb. 408, 98 N.W. 1064 (1904). Mandamus is not proper action to litigate right to retain fees. Maurer v. State ex rel. Gage County, 71 Neb. 24, 98 N.W. 426 (1904).
NE Code § 23-141 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-141 - Debts due county; action to recover.

23-141.  Debts due county; action to recover.If any person thus chargeable shall neglect or refuse to render true accounts or settle as aforesaid, the county board shall adjust the accounts of such delinquent, according to the best information they can obtain, and ascertain the balance due the county, and may institute the proper action to recover such balance so found due.Source   Laws 1879, § 44, p. 367;   R.S.1913, § 971;   C.S.1922, § 871;   C.S.1929, § 26-125;   R.S.1943, § 23-141. Annotations In making adjustment of accounts with county officers, county board acts ministerially, and county may recover from the officer any excess paid. Maurer v. Gage County, 72 Neb. 441, 100 N.W. 1026 (1904).
NE Code § 23-142 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-142 - Debts due county; failure to pay; penalty; collection.

23-142.  Debts due county; failure to pay; penalty; collection.In such case, the delinquent shall not be entitled to any commission, and shall forfeit and pay to the county a penalty of twenty percent on the amount found due the county. Such penalty shall be added to the amount so found due, and it shall be the duty of the court in which any action is brought to recover the same, to include such penalty in any judgment which may be rendered against the delinquent in such action. Such penalty, when collected, shall be paid into the county treasury for the benefit of the school fund.Source   Laws 1879, § 45, p. 367;   R.S.1913, § 972;   C.S.1922, § 872;   C.S.1929, § 26-126;   R.S.1943, § 23-142. Annotations  Board acts ministerially in adjusting officer's fees. Such adjustment is no bar to suit to recover fees unlawfully held. Maurer v. Gage County, 72 Neb. 441, 100 N.W. 1026 (1904); Sheibley v. Dixon County, 61 Neb. 409, 85 N.W. 399 (1901). Finding by board is not conclusive. Heald v. Polk County, 46 Neb. 28, 64 N.W. 376 (1895).