reglab/housing_qa huggingface dataset:
NE Code § 77-2326 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2326 - County fund; county treasurer; failure to act; penalty.

77-2326.  County fund; county treasurer; failure to act; penalty.If the county treasurer shall willfully fail or refuse at any time to do or perform any act required of him by sections 77-2312 to 77-2324, he shall be guilty of a Class I misdemeanor. It shall be the duty of the county attorney to enter and prosecute to final determination all suits for the recovery of any penalty arising under the conditions of any bond required to be given by the provisions of said sections.Source   Laws 1891, c. 50, § 10, p. 354;   R.S.1913, § 6664;   C.S.1922, § 6195;   C.S.1929, § 77-2512;   R.S.1943, § 77-2326;   Laws 1977, LB 39, § 234.
NE Code § 77-2326.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2326.01 - Public money in hands of county and court officials; terms, defined.

77-2326.01.  Public money in hands of county and court officials; terms, defined.For purposes of sections 77-2313 to 77-2326.09, (1) county board shall include county commissioners or county supervisors, as the case may be, and (2) public money shall include all funds which come into the hands of county judges, clerks of the county court, or clerks of the district court pursuant to any provision of law authorizing such officers to collect or receive the same.Source   Laws 1947, c. 269, § 1, p. 868;   Laws 1988, LB 370, § 12;   Laws 1990, LB 1146, § 6.  Annotations Until enactment of this act, there was no statute providing a depository for funds held by clerks of the district courts. Bordy v. Smith, 150 Neb. 272, 34 N.W.2d 331 (1948).
NE Code § 77-2326.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2326.02 - Clerk of the district court; deposit of funds.

77-2326.02.  Clerk of the district court; deposit of funds.All public funds paid to or coming into the hands of any clerk of the district court shall be deposited in such bank, capital stock financial institution, or qualifying mutual financial institution as shall have been designated as official depositories for such funds. Such deposits shall be subject to the provisions and conditions provided in sections 77-2326.03 to 77-2326.09. Section 77-2366 shall apply to deposits in capital stock financial institutions. Section 77-2365.01 shall apply to deposits in qualifying mutual financial institutions.Source   Laws 1947, c. 269, § 2, p. 869;   Laws 1988, LB 370, § 13;   Laws 1989, LB 33, § 44;  Laws 2001, LB 362, § 44.
NE Code § 77-2326.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2326.03 - Clerk of the district court; depositories; designation.

77-2326.03.  Clerk of the district court; depositories; designation.Depositories shall be such banks, capital stock financial institutions, and qualifying mutual financial institutions as shall be from time to time designated by the county board by formal resolution duly recorded in the minutes of the proceedings of such board. Such designation may be withdrawn at any time by such board in like manner, whereupon all deposits in such bank, capital stock financial institution, or qualifying mutual financial institution under the control of the clerk of the district court shall be immediately withdrawn. Section 77-2366 shall apply to deposits in capital stock financial institutions. Section 77-2365.01 shall apply to deposits in qualifying mutual financial institutions.Source   Laws 1947, c. 269, § 3, p. 869;   Laws 1988, LB 370, § 14;   Laws 1989, LB 33, § 45;  Laws 2001, LB 362, § 45.
NE Code § 77-2326.04 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2326.04 - Public money in hands of court officials; deposits; security for repayment.

77-2326.04.  Public money in hands of court officials; deposits; security for repayment.No deposits in excess of the amount insured or guaranteed by the Federal Deposit Insurance Corporation shall be made to accumulate in any bank, capital stock financial institution, or qualifying mutual financial institution designated as a depository unless and until the county judge, clerk of the county court, or clerk of the district court, as the case may be, has received from such depository as security for the prompt repayment by the depository of his or her respective deposits in excess of the amount insured or guaranteed by the Federal Deposit Insurance Corporation either a surety bond in form and with corporate sureties approved by the county judge or judges or by formal resolution of the county board, as the case may be, or in lieu thereof, the giving of security as provided in the Public Funds Deposit Security Act. Section 77-2366 shall apply to deposits in capital stock financial institutions. Section 77-2365.01 shall apply to deposits in qualifying mutual financial institutions.Source   Laws 1947, c. 269, § 4, p. 869;   Laws 1959, c. 263, § 16, p. 946;   Laws 1988, LB 703, § 4;   Laws 1989, LB 33, § 46;   Laws 1989, LB 377, § 14;   Laws 1990, LB 1146, § 7;   Laws 1993, LB 356, § 1;   Laws 1996, LB 1274, § 33;  Laws 2001, LB 362, § 46;  Laws 2009, LB259, § 16. Cross References  Public Funds Deposit Security Act, see section 77-2386.
NE Code § 77-2326.05 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2326.05 - Clerk of the district court; deposits; limitation.

77-2326.05.  Clerk of the district court; deposits; limitation.The deposits secured by a surety bond shall at no time exceed the amount of the penal sum of such surety bond.Source   Laws 1947, c. 269, § 5, p. 870;   Laws 1988, LB 703, § 5;   Laws 1996, LB 1274, § 34.
NE Code § 77-2326.06 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2326.06 - Clerk of the district court; deposits; security; contracts.

77-2326.06.  Clerk of the district court; deposits; security; contracts.Every depository may secure deposits by giving a surety bond or giving security as provided in section 77-2326.04 and otherwise enter into and become a party to any contract or arrangement not inconsistent with this section, as may be reasonably necessary or proper to render fully effective section 77-2326.04. Section 77-2366 shall apply to deposits in capital stock financial institutions. Section 77-2365.01 shall apply to deposits in qualifying mutual financial institutions.Source   Laws 1947, c. 269, § 6, p. 870;   Laws 1988, LB 703, § 6;   Laws 1989, LB 33, § 47;   Laws 1996, LB 1274, § 35;  Laws 2001, LB 362, § 47.
NE Code § 77-2326.07 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2326.07 - Clerk of the district court; depositories; securities; list.

77-2326.07.  Clerk of the district court; depositories; securities; list.The clerk of the district court shall at all times keep and certify to the county board a complete and correct list and description of the securities furnished by any depository to secure the deposits. Section 77-2366 shall apply to deposits in capital stock financial institutions. Section 77-2365.01 shall apply to deposits in qualifying mutual financial institutions.Source   Laws 1947, c. 269, § 7, p. 870;   Laws 1988, LB 370, § 15;   Laws 1988, LB 703, § 7;   Laws 1989, LB 33, § 48;   Laws 1996, LB 1274, § 36;  Laws 2001, LB 362, § 48.
NE Code § 77-2326.08 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2326.08 - Clerk of the county or district court; depositories; statement of funds.

77-2326.08.  Clerk of the county or district court; depositories; statement of funds.Each depository shall furnish directly to the county board a sworn monthly statement of the funds of the county judge, clerk of the county court, and clerk of the district court on deposit in such depository. Section 77-2366 shall apply to deposits in capital stock financial institutions. Section 77-2365.01 shall apply to deposits in qualifying mutual financial institutions.Source   Laws 1947, c. 269, § 8, p. 870;   Laws 1988, LB 370, § 16;   Laws 1988, LB 703, § 8;   Laws 1989, LB 33, § 49;   Laws 1990, LB 1146, § 8;   Laws 1996, LB 1274, § 37;  Laws 2001, LB 362, § 49.
NE Code § 77-2326.09 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2326.09 - Clerk of the county or district court; deputies; employees; liability.

77-2326.09.  Clerk of the county or district court; deputies; employees; liability.The clerk of the county court, the clerk of the district court, their deputies or other employees, and their sureties shall not be liable for any loss resulting from the failure of any bank, capital stock financial institution, or qualifying mutual financial institution as to any such deposits made and maintained as provided in sections 77-2326.01 to 77-2326.09.Source   Laws 1947, c. 269, § 9, p. 870;   Laws 1988, LB 370, § 17;   Laws 1989, LB 33, § 50;   Laws 1990, LB 1146, § 9;  Laws 2001, LB 362, § 50.
NE Code § 77-2327 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2327 - Public funds; depository bonds; expiration.

77-2327.  Public funds; depository bonds; expiration.All bonds given to secure deposits of public money by the state or by any county, except for deposit guaranty bonds defined under section 77-2387, shall expire on January 1 of each year.Source   Laws 1927, c. 34, § 4, p. 158;   C.S.1929, § 77-2509;   Laws 1933, c. 128, § 1, p. 504;   C.S.Supp.,1941, § 77-2509;   R.S.1943, § 77-2327;  Laws 2000, LB 932, § 37.  Annotations  Bond given by state bank to secure school district deposit is valid obligation of sureties, notwithstanding absence of statute expressly granting such authority. School District of City of Bayard v. Vanatta, 123 Neb. 216, 242 N.W. 435 (1932). It is lawful for bank to give depository bond to school district to secure deposit of its funds, and sureties thereon are bound thereby. Liberty High School District of Sioux County v. Currie, 122 Neb. 173, 240 N.W. 286 (1931).
NE Code § 77-2329 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2329 - Public funds; treasurers or secretary-treasurers; when not liable under bond.

77-2329.  Public funds; treasurers or secretary-treasurers; when not liable under bond.No treasurer or secretary-treasurer shall be liable on his or her bond for money on deposit in a bank, capital stock financial institution, or qualifying mutual financial institution under and by direction of the proper legal authority if the bank, capital stock financial institution, or qualifying mutual financial institution has given bond in accordance with section 14-556, 15-846, 16-714, 17-720, 77-2318, 77-2344, 77-2352, 77-2355, or 77-2375 or given security as provided in the Public Funds Deposit Security Act.Source   Laws 1891, c. 50, § 11, p. 354;   R.S.1913, § 6665;   C.S.1922, § 6196;   C.S.1929, § 77-2513;   R.S.1943, § 77-2329;   Laws 1953, c. 284, § 3, p. 922;   Laws 1987, LB 440, § 10;   Laws 1989, LB 33, § 52;   Laws 1994, LB 1118, § 19;   Laws 1996, LB 1274, § 38;  Laws 2001, LB 362, § 51.  Cross References  Public Funds Deposit Security Act, see section 77-2386.Annotations  This section is limited to state and county funds. Village of Hampton v. Gausman, 136 Neb. 550, 286 N.W. 757 (1939). Designation of bank as depository does not relieve treasurer from liability where bank did not give bond. City of Cozad v. Thompson, 126 Neb. 79, 252 N.W. 606 (1934). County treasurer is not liable for interest on deposits which he has not collected and is unable to collect. Custer County v. Cavenee, 99 Neb. 101, 155 N.W. 605 (1915). Reference to proper legal authority is to county board. State ex rel. First Nat. Bank of Stanton v. Owen, 41 Neb. 651, 59 N.W. 886 (1894).
NE Code § 77-2334 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2334 - Sinking funds of county, township and school districts; investment; conditions.

77-2334.  Sinking funds of county, township and school districts; investment; conditions.The county treasurer of any county in which there is a sinking fund on hand in the treasury for the redemption of outstanding county, township or school district bonds, when such sinking fund is not otherwise invested, shall invest such funds in legally issued and duly registered warrants and legally issued and duly registered county bonds of the county at face value of such warrants or county bonds in any amount he may deem advisable, not to exceed seventy-five percent of such fund, not otherwise invested and lying idle in the treasury; Provided, the time for payment of all such warrants or bonds so purchased shall be prior to the time when the sinking fund so invested should be in the hands of the treasurer for the purpose for which it was levied. All warrants or bonds so purchased shall be kept in the treasurer's office until paid by the respective funds on which they were drawn or issued in their regular order of registration.Source   Laws 1897, c. 83, § 1, p. 357;   Laws 1901, c. 75, § 1, p. 464;   R.S.1913, § 6669;   C.S.1922, § 6200;   C.S.1929, § 77-2517;   R.S.1943, § 77-2334. Annotations County treasurer is legal custodian of sinking funds of a school district. School District No. 22 of Harlan County v. Harlan County, 127 Neb. 4, 254 N.W. 701 (1934).
NE Code § 77-2335 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2335 - Sinking funds of county and other governmental subdivisions; investment in registered warrants; purchase and holding for benefit of fund.

77-2335.  Sinking funds of county and other governmental subdivisions; investment in registered warrants; purchase and holding for benefit of fund.When any warrant issued by the proper authorities of any county, township, city, town or school district shall have been presented for payment and the same is not paid for want of funds, the treasurer shall, upon and under the direction of the county board of such county, purchase and take up such registered warrant with sinking funds in his hands and hold such warrant for the benefit of the fund so invested until the same is paid in its order, as provided by law.Source   Laws 1895, c. 68, § 1, p. 241;   R.S.1913, § 6670;   C.S.1922, § 6201;   C.S.1929, § 77-2518;   R.S.1943, § 77-2335.
NE Code § 77-2336 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2336 - Sinking funds of county; investment in registered warrants; authorization by county board; record.

77-2336.  Sinking funds of county; investment in registered warrants; authorization by county board; record.The county board of any county in this state is authorized to provide for the purchase and taking up of registered warrants, as provided for in section 77-2335, out of the sinking funds in the hands of the county treasurer whenever in the judgment of such county board the same shall be safe and expedient. Before so investing any sinking funds, the county board shall fix and prescribe and enter of record general directions and authority to such county treasurer as to the funds to be invested, specifying the funds to be so invested, the kind and amount of warrants to be so invested in, and in so doing shall, as far as the same may be practicable, continue to invest the sinking fund which shall last become due and payable. Not more than fifty percent of the money so collected on any given sinking fund shall be so invested in warrants at any given time. When practicable, the warrants drawn by any given authority shall be provided for from the sinking funds belonging to the organization issuing such warrant, and of such provisions the county board shall give the treasurer notice.Source   Laws 1895, c. 68, § 2, p. 241;   R.S.1913, § 6671;   C.S.1922, § 6202;   C.S.1929, § 77-2519;   R.S.1943, § 77-2336.
NE Code § 77-2337 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2337 - Sinking funds of city; investment in warrants; limitation; direction to treasurer.

77-2337.  Sinking funds of city; investment in warrants; limitation; direction to treasurer.The city council of any incorporated city of this state may make similar provision for the taking up of warrants out of the sinking funds in the hands of the city treasurer of such city. The warrants to be so purchased shall be limited to those of its own issue or to those of any school district situated mainly or wholly within the boundaries of such city. Upon a notice given of such direction it shall be the duty of such treasurer to so take up such warrants.Source   Laws 1895, c. 68, § 3, p. 242;   R.S.1913, § 6672;   C.S.1922, § 6203;   C.S.1929, § 77-2520;   R.S.1943, § 77-2337.
NE Code § 77-2338 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2338 - Sinking funds of school district; investment in warrants; limitation; direction to treasurer.

77-2338.  Sinking funds of school district; investment in warrants; limitation; direction to treasurer.The school board of any school district in this state is authorized to direct the legal custodian of any of its sinking funds to invest such sinking funds in the warrants of such school district in like manner as hereinbefore provided for. The investment of such school district sinking fund under this section shall be limited to the warrants of its own issue. Upon such direction of the school board, the custodian of such sinking funds shall proceed to take up the warrants of such school district as herein provided for.Source   Laws 1895, c. 68, § 4, p. 243;   R.S.1913, § 6673;   C.S.1922, § 6204;   C.S.1929, § 77-2521;   R.S.1943, § 77-2338. Annotations Interest received by county treasurer from depository banks on sinking funds for payment of bonds of school district must be credited to the general fund of the county. School District No. 22 of Harlan County v. Harlan County, 127 Neb. 4, 254 N.W. 701 (1934).
NE Code § 77-2339 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2339 - Sinking funds of township; investment in warrants; limitation; direction to county treasurer.

77-2339.  Sinking funds of township; investment in warrants; limitation; direction to county treasurer.The township board in counties under township organization is authorized and instructed to direct the county treasurer to invest the sinking fund of the township in the custody of the county treasurer in the warrants of the township. The investment of the sinking fund shall be limited to warrants of its own issue. Upon an order of the township board properly signed by the supervisor and countersigned by the township clerk, the county treasurer shall invest the sinking fund for the benefit of the township as provided in this section.Source   Laws 1895, c. 68, § 5, p. 243;   R.S.1913, § 6674;   C.S.1922, § 6205;   C.S.1929, § 77-2522;   R.S.1943, § 77-2339.
NE Code § 77-2340 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2340 - County funds; investment of funds; time deposits; security required; exception.

77-2340.  County funds; investment of funds; time deposits; security required; exception.The county treasurers of the various counties of the state may, upon resolution of their respective county boards authorizing the same, make time deposits in banks, capital stock financial institutions, or qualifying mutual financial institutions selected as depositories of county funds under the provisions of sections 77-2312 to 77-2315. The time deposits shall bear interest and shall be secured as set forth in section 77-2304 or 77-2320, except that the amount insured or guaranteed by the Federal Deposit Insurance Corporation shall be exempt from the requirement of being secured as provided by section 77-2320 or by bonds similar to the bond required and set forth in section 77-2304. Section 77-2366 shall apply to deposits in capital stock financial institutions. Section 77-2365.01 shall apply to deposits in qualifying mutual financial institutions.Source   Laws 1931, c. 18, § 2, p. 90;   C.S.Supp.,1941, § 77-2524;   R.S.1943, § 77-2340;   Laws 1961, c. 392, § 3, p. 1191;   Laws 1972, LB 1069, § 7;   Laws 1975, LB 164, § 1;   Laws 1989, LB 33, § 53;   Laws 1992, LB 757, § 27;  Laws 2001, LB 362, § 52;  Laws 2009, LB259, § 17.
NE Code § 77-2341 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2341 - Funds of governmental subdivision; investment of surplus; securities authorized.

77-2341.  Funds of governmental subdivision; investment of surplus; securities authorized.(1) Whenever any county, city, village, or other governmental subdivision, other than a school district, of the State of Nebraska has accumulated a surplus of any fund in excess of its current needs or has accumulated a sinking fund for the payment of its bonds and the money in such sinking fund exceeds the amount necessary to pay the principal and interest of any such bonds which become due during the current year, the governing body of such county, city, village, or other governmental subdivision may invest any such surplus in excess of current needs or such excess in its sinking fund in certificates of deposit, in time deposits, and in any securities in which the state investment officer is authorized to invest pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act and as provided in the authorized investment guidelines of the Nebraska Investment Council in effect on the date the investment is made. The state investment officer shall upon request furnish a copy of current authorized investment guidelines of the Nebraska Investment Council.(2) Whenever any school district of the State of Nebraska has accumulated a surplus of any fund in excess of its current needs or has accumulated a fund for the payment of bonds and the money in such fund exceeds the amount necessary to pay the principal and interest of any such bonds which become due during the current year, the board of education of such school district may invest any such surplus in excess of current needs or such excess in the bond fund in securities in which such board of education is authorized to invest pursuant to section 79-1043.(3) Nothing in subsection (1) of this section shall be construed to restrict investments authorized pursuant to section 14-563.(4) Nothing in subsections (1), (2), and (3) of this section shall be construed to authorize investments in venture capital.Source   Laws 1931, c. 152, § 1, p. 411;   C.S.Supp.,1941, § 77-2528;   Laws 1943, c. 179, § 1, p. 624;   R.S.1943, § 77-2341;   Laws 1959, c. 263, § 18, p. 947;   Laws 1961, c. 392, § 4, p. 1191;   Laws 1989, LB 221, § 6;   Laws 1994, LB 1066, § 83;   Laws 1996, LB 900, § 1062.  Cross References   For investments for the Board of Educational Lands and Funds, see sections 72-202, 77-2204, and 77-2205.  Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260. Annotations Sinking fund for payment of bonds was anticipated. Talbott v. Village of Lyons, 171 Neb. 186, 105 N.W.2d 918 (1960).
NE Code § 77-2342 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2342 - Metropolitan utilities district funds; deposit required.

77-2342.  Metropolitan utilities district funds; deposit required.A metropolitan utilities district shall deposit the funds received or held by the district in such bank, capital stock financial institution, or qualifying mutual financial institution, situated within the boundaries of such district, as shall have been and shall be from time to time approved by the governing body of such district as official depositories for the funds belonging to such district. Such deposit shall be made subject to the conditions in sections 77-2342 to 77-2349. Section 77-2366 shall apply to deposits in capital stock financial institutions. Section 77-2365.01 shall apply to deposits in qualifying mutual financial institutions.Source   Laws 1933, c. 95, § 1, p. 378;   C.S.Supp.,1941, § 77-2530;   R.S.1943, § 77-2342;   Laws 1989, LB 33, § 54;   Laws 1992, LB 746, § 75;  Laws 2001, LB 177, § 5;  Laws 2001, LB 362, § 53.