reglab/housing_qa huggingface dataset:
NE Code § 23-143 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-143 - Claims; delinquent personal taxes; deduction.

23-143.  Claims; delinquent personal taxes; deduction.The county board of any county, whenever the account or claim of any person, firm or corporation against the county is presented to them for allowance, shall procure from the county treasurer a certificate of the amount of delinquent personal taxes assessed against the person, firm or corporation in whose favor the account or claim is presented, and shall deduct from any amount found due upon such account or claim the amount of such tax, and shall forthwith issue a warrant for the balance remaining, if any.Source   Laws 1879, § 48, p. 368;   R.S.1913, § 973;   C.S.1922, § 873;   C.S.1929, § 26-127;   Laws 1933, c. 126, § 1, p. 501;   C.S.Supp.,1941, § 26-127;   R.S.1943, § 23-143. Annotations  County board must deduct from claim delinquent personal property taxes. State ex rel. Bates v. Morgan, 154 Neb. 234, 47 N.W.2d 512 (1951). Duty to deduct personal taxes rests upon county board, and cannot be delegated to another. State ex rel. Leidigh v. Johnson, 92 Neb. 736, 139 N.W. 669 (1913). Board may deduct delinquent taxes from judgment on a claim. State ex rel. Hershiser v. Holt County, 89 Neb. 445, 131 N.W. 960 (1911).
NE Code § 23-144 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-144 - Claims; delinquent personal taxes; deduction; treasurer's receipt.

23-144.  Claims; delinquent personal taxes; deduction; treasurer's receipt.For any such delinquent personal taxes so set off and deducted from any such account or claim, the board shall issue an order to the county treasurer directing him to draw from the same fund out of which said account or claim should have been paid the amount of said delinquent taxes so set off or deducted, and apply the same upon said delinquent personal taxes in satisfaction thereof; and the said treasurer shall, upon application, receipt therefor to the person whose taxes are so satisfied.Source   Laws 1879, § 49, p. 368;   R.S.1913, § 974;   C.S.1922, § 874;   C.S.1929, § 26-128;   R.S.1943, § 23-144. Annotations  Amount deducted from claim should be applied on delinquent taxes. State ex rel. Bates v. Morgan, 154 Neb. 234, 47 N.W.2d 512 (1951). Board acts judicially and mandamus will not lie to compel them to make particular decision. State ex rel. Ensey v. Churchill, 37 Neb. 702, 56 N.W. 484 (1893).
NE Code § 23-145 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-145 - Actions against county; delinquent personal tax; offset.

23-145.  Actions against county; delinquent personal tax; offset.In any suit against a county, any delinquent personal taxes assessed against the person in whose favor the cause of action accrued, may be set off against any amount claimed in such action.Source   Laws 1879, § 50, p. 369;   R.S.1913, § 975;   C.S.1922, § 875;   C.S.1929, § 26-129;   R.S.1943, § 23-145. Annotations Section is permissive, and does not deprive board of power to deduct the amount of taxes from a judgment rendered in district court. State ex rel. Hershiser v. Holt County, 89 Neb. 445, 131 N.W. 960 (1911).
NE Code § 23-148 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-148 - Commissioners; number; election; when authorized.

23-148.  Commissioners; number; election; when authorized.The county board of commissioners in all counties having not more than four hundred thousand inhabitants as determined by the most recent federal decennial census shall consist of three persons except as follows:(1) Pursuant to petitions filed or a vote of the county board under section 23-149, the registered voters in any county containing not more than four hundred thousand inhabitants as determined by the most recent federal decennial census may vote at any general election as to whether their county board shall consist of three or five commissioners. Upon the completion of the canvass by the county canvassing board, the proposition shall be decided and, if the number of commissioners is increased from three to five commissioners, vacancies shall be deemed to exist and the procedures set forth in sections 32-567 and 32-574 shall be instituted; and(2) The registered voters of any county under township organization voting to discontinue township organization may also vote as to the number of county commissioners as provided in sections 23-292 to 23-299.Source   Laws 1879, § 53, p. 369;   Laws 1887, c. 29, § 1, p. 359;   Laws 1891, c. 21, § 1, p. 225;   Laws 1903, c. 30, § 1, p. 277;   R.S.1913, § 978;   Laws 1917, c. 16, § 1, p. 77;   Laws 1919, c. 69, § 1, p. 182;   C.S.1922, § 878;   C.S.1929, § 26-132;   R.S.1943, § 23-148;   Laws 1945, c. 42, § 1, p. 202;   Laws 1947, c. 62, § 2, p. 197;   Laws 1951, c. 48, § 1, p. 165;   Laws 1957, c. 60, § 1, p. 278;   Laws 1979, LB 331, § 2;   Laws 1985, LB 53, § 1;   Laws 1991, LB 789, § 4;   Laws 1994, LB 76, § 534;  Laws 2008, LB269, § 1;  Laws 2015, LB575, § 3;  Laws 2016, LB742, § 3;  Laws 2019, LB411, § 23.  Cross References  For discontinuance of township organization, see sections 23-292 to 23-299.Annotations  Increase in number of commissioner districts requires redistricting. Ludwig v. Board of County Commissioners of Sarpy County, 170 Neb. 600, 103 N.W.2d 838 (1960). Removal of county commissioner out of district, where he continues to act, does not render void any order of county board in which he participates. Horton v. Howard, 97 Neb. 575, 150 N.W. 633 (1915). Member of board must reside in district from which elected and office becomes vacant when he removes. State ex rel. Malloy v. Skirving, 19 Neb. 497, 27 N.W. 723 (1886).
NE Code § 23-149 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-149 - Commissioners; number; petition to change; resolution by county board; election; ballot; form.

23-149.  Commissioners; number; petition to change; resolution by county board; election; ballot; form.(1)(a) In counties not under township organization, a registered voter may file a petition or petitions for the submission of the question regarding the number of commissioners on the county board. The petition or petitions shall be signed by registered voters equal in number to five percent of the voters registered in the county at the preceding statewide general election.(b) In counties not under township organization, the county board may, by majority vote of all members, adopt a resolution for the submission of the question regarding the number of commissioners on the county board.(2) When the petition or petitions or the resolution is filed with the election commissioner or county clerk not less than seventy days before the date of any general election, the election commissioner or county clerk shall cause the question to be submitted to the voters of the county at such election and give notice thereof in the general notice of such election. The forms of ballots shall be respectively: For three commissioners and For five commissioners; and the same shall be printed upon the regular ballots cast for officers voted for at such election and shall be counted and canvassed in the same manner.(3) If a majority of votes cast at the election favor the proposition For five commissioners, thereafter the county shall have five commissioners, and if a majority of the ballots cast at the election favor the proposition For three commissioners, thereafter the county shall have three commissioners.Source   Laws 1891, c. 21, § 1, p. 226;   Laws 1903, c. 30, § 1, p. 277;   R.S.1913, § 978;   Laws 1917, c. 18, § 1, p. 78;   Laws 1919, c. 69, § 1, p. 183;   C.S.1922, § 878;   C.S.1929, § 26-132;   R.S.1943, § 23-149;   Laws 1969, c. 259, § 1, p. 958;   Laws 1973, LB 75, § 1;   Laws 1991, LB 789, § 5;  Laws 2008, LB269, § 2;  Laws 2019, LB411, § 24.  Annotations Results of election required change in number of commissioner districts. Ludwig v. Board of County Commissioners of Sarpy County, 170 Neb. 600, 103 N.W.2d 838 (1960).
NE Code § 23-150 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-150 - Commissioners; qualifications.

23-150.  Commissioners; qualifications.(1) The commissioners shall be registered voters and residents of their respective districts.(2) Beginning in 1992, any person seeking nomination or election to the county board of commissioners in a county having more than four hundred thousand inhabitants as determined by the most recent federal decennial census shall have resided within the district he or she seeks to represent for at least six months immediately prior to the date on which he or she is required to file as a candidate for such office. No person shall be eligible to be appointed to the county board in such counties unless he or she has resided in the district he or she would represent for at least six months prior to assuming office.(3) This section shall be complied with within six months after a determination that the population has reached more than four hundred thousand inhabitants as determined by the most recent federal decennial census.Source   Laws 1879, § 53, p. 369;   Laws 1887, c. 29, § 1, p. 359;   Laws 1891, c. 21, § 1, p. 227;   Laws 1903, c. 30, § 1, p. 278;   R.S.1913, § 978;   Laws 1917, c. 16, § 1, p. 78;   Laws 1919, c. 69, § 1, p. 183;   C.S.1922, § 878;   C.S.1929, § 26-132;   R.S.1943, § 23-150;   Laws 1991, LB 789, § 6;   Laws 1994, LB 76, § 535;  Laws 2016, LB742, § 4.
NE Code § 23-153 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-153 - County board; joint sessions; mileage reimbursement.

23-153.  County board; joint sessions; mileage reimbursement.(1) The county boards of two or more counties may meet and hold joint sessions for the transaction of joint county business, including, but not limited to, consolidation agreements pursuant to sections 22-401 to 22-416 and 22-418.(2) When traveling to and from any county board meeting, members of the county board may be reimbursed for mileage at the rate provided in section 81-1176.Source   Laws 1879, § 56, p. 370;   R.S.1913, § 981;   C.S.1922, § 881;   C.S.1929, § 26-135;   R.S.1943, § 23-153;   Laws 1969, c. 149, § 1, p. 707;   Laws 1984, LB 671, § 1;   Laws 1996, LB 1011, § 7;   Laws 1996, LB 1085, § 28;   Laws 1997, LB 40, § 1;   Laws 1997, LB 269, § 29.
NE Code § 23-154 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-154 - County board; special sessions; notice.

23-154.  County board; special sessions; notice.The county clerk shall have the power to call special sessions when the interests of the county demand it, upon giving five days' notice of the time and object of calling the commissioners together, by posting up notices in three public places in the county, or by publication in a newspaper published therein.Source   Laws 1879, § 57, p. 370;   R.S.1913, § 982;   C.S.1922, § 882;   C.S.1929, § 26-136;   R.S.1943, § 23-154. Annotations  Failure of clerk to publicize special meeting regarding initiative petition for hospital bond election did not invalidate resulting election. Shadbolt v. County of Cherry, 185 Neb. 208, 174 N.W.2d 733 (1970). Failure of county clerk to make record of call for special meeting of county board does not invalidate call, where it was in fact made and due notice given, and record of county board shows meeting pursuant thereto. Brooks v. MacLean, 95 Neb. 16, 144 N.W. 1067 (1914). Meetings are presumed to be regularly called. Green v. Lancaster County, 61 Neb. 473, 85 N.W. 439 (1901). Board can transact business only at regular or called meeting. Morris v. Merrell, 44 Neb. 423, 62 N.W. 865 (1895). Two members of the board, when agreed, may transact business, and may call an election. State ex rel. Harvey v. Piper, 17 Neb. 614, 24 N.W. 204 (1885). Board is not confined to business mentioned in call. Commissioners of Kearney County v. Kent, 5 Neb. 227 (1876).
NE Code § 23-155 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-155 - County board; transaction of business; majority required.

23-155.  County board; transaction of business; majority required.When two only of the commissioners of the board shall attend, and shall be divided on any question, the decision thereof shall be deferred until the next meeting of the board, and then the matter shall be decided by a majority of the board.Source   Laws 1879, § 58, p. 370;   R.S.1913, § 983;   C.S.1922, § 883;   C.S.1929, § 26-137;   R.S.1943, § 23-155.
NE Code § 23-156 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-156 - County board; chairman; term; duties.

23-156.  County board; chairman; term; duties.The board of county commissioners at its regular meeting in January of each year shall elect a chairman of the board to serve for the ensuing year, and such chairman shall sign all warrants on the treasurer for money to be paid out of the county treasury.Source   Laws 1879, § 59, p. 371;   Laws 1887, c. 29, § 3, p. 360;   Laws 1891, c. 21, § 2, p. 228;   R.S.1913, § 984;   Laws 1921, c. 154, § 1, p. 636;   C.S.1922, § 884;   C.S.1929, § 26-138;   R.S.1943, § 23-156. Annotations Warrants issued by county board are void if not for purpose within their jurisdiction. Oakley v. Valley County, 40 Neb. 900, 59 N.W. 368 (1894).
NE Code § 23-160.01 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-160.01 - Authority to borrow money; conditions.

23-160.01.  Authority to borrow money; conditions.The county board of each county in this state may borrow money in an amount sufficient to pay all valid, legally existing warrants of the county hereafter drawn on any county fund, which is legally entitled to participate in the annual allocation of revenue, but subject to the following limitations and requirements, to wit:(1) Money shall not be borrowed in excess of the amount required to pay warrants issued and embraced within the limits imposed by law upon the right of a county to draw and issue warrants.(2) The money so borrowed may not be used for any purpose other than payment of such warrants.(3) The obligation thus incurred shall be evidenced by a negotiable promissory note or notes issued in the name of the county, signed by the chairman of the board and witnessed by the county clerk.(4) The note may run for not more than one year, but shall be callable by the county at any time, and may draw interest at a rate to be determined by the county board.(5) Such note or notes, before being negotiated, shall be presented to the county treasurer of the county and registered by said officer, and shall be payable out of the revenue collected, received and credited to such fund or funds.Source   Laws 1943, c. 58, § 1, p. 232;   R.S.1943, § 23-160.01;   Laws 1976, LB 696, § 1.
NE Code § 23-160.02 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-160.02 - Authority to use idle funds.

23-160.02.  Authority to use idle funds.The county board of any county having more than two hundred thousand population may use money available in any fund of the county, if not presently or in the immediate future needed for the use of such fund, with which to take up, as an investment, legal valid warrants drawn upon any other fund of the county in which there may not be money presently available with which to pay such warrant; but such taking up of a warrant shall constitute and be deemed a purchase thereof, as an investment of idle money in the fund for which acquired. Any warrant, so taken by way of investment, shall be registered to the credit of the fund from which the money was taken with which to acquire the warrant and shall not draw interest.Source   Laws 1943, c. 58, § 2, p. 232;   R.S.1943, § 23-160.02.
NE Code § 23-164 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-164 - Adjacent territory; regulation; hearings; notice by publication; written notice to chairperson of planning commission.

23-164.  Adjacent territory; regulation; hearings; notice by publication; written notice to chairperson of planning commission.The county board shall provide for the manner in which such regulations and restrictions and the boundaries of such districts shall be determined, established, enforced, and, from time to time, amended, supplemented, or changed. No such regulation, restriction, or boundary shall become effective until after public hearings are held by both the county planning commission and county board in relation thereto, when its parties in interest and citizens shall have an opportunity to be heard. Notice of the time and place of such hearing shall be given by the publication thereof in a legal newspaper of general circulation in such county one time at least ten days prior to such hearing. Notice of the time and place of such hearing shall also be given in writing to the chairperson of any municipal, county, or joint planning commission in the State of Nebraska which has jurisdiction over land within three miles of the property affected by such action. In the absence of a planning commission, such notice shall be given to the clerks of units of local government in the State of Nebraska having jurisdiction over land within three miles of the property affected by such action.Source   Laws 1941, c. 131, § 12, p. 511;   C.S.Supp.,1941, § 26-152;   R.S.1943, § 23-164;   Laws 1975, LB 410, § 25;   Laws 1996, LB 299, § 17.  Annotations  Timely objection by a litigant with standing may nullify a rezoning resolution by a county board that has not adopted a comprehensive development plan conformable to statute. Bagley v. County of Sarpy, 189 Neb. 393, 202 N.W.2d 841 (1972). Board's only statutory power being to grant zoning variances resolution purporting to grant exemption construed to grant variance and action presumed correct until changed by court, and requirement of immediate compliance proper. Adler v. Lynch, 415 F.Supp. 705 (D. Neb. 1976).
NE Code § 23-165 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-165 - Adjacent territory; regulation; amendments; objections; hearings.

23-165.  Adjacent territory; regulation; amendments; objections; hearings.Such regulations, restrictions, and boundaries may from time to time be amended, supplemented, changed, modified, or repealed. In case, however, of a protest against such change, signed by the owners of twenty percent or more either of the area of the lots included in such proposed change, or of those immediately adjacent in the rear thereof extending one hundred feet therefrom, or to those directly opposite thereto extending one hundred feet from the street frontage of such opposite lots, and such change is not in accordance with the comprehensive development plan, such amendments shall not become effective except by the favorable vote of two-thirds majority of the county board. The provisions of section 23-164 relative to public hearings and official notice shall apply equally to all changes or amendments.Source   Laws 1941, c. 131, § 13, p. 511;   C.S.Supp.,1941, § 26-153;   R.S.1943, § 23-165;  Laws 2005, LB 161, § 11.  Annotations  Timely objection by a litigant with standing may nullify a rezoning resolution by a county board that has not adopted a comprehensive development plan conformable to statute. Bagley v. County of Sarpy, 189 Neb. 393, 202 N.W.2d 841 (1972). Board's only statutory power being to grant zoning variances resolution purporting to grant exemption construed to grant variance and action presumed correct until changed by court, and requirement of immediate compliance proper. Adler v. Lynch, 415 F.Supp. 705 (D. Neb. 1976).
NE Code § 23-168.01 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-168.01 - Board of adjustment; members; appointment; qualifications; term; vacancy; rules and regulations; records; open to public.

23-168.01.  Board of adjustment; members; appointment; qualifications; term; vacancy; rules and regulations; records; open to public.(1) The county board shall appoint a board of adjustment which shall consist of five members, plus one additional member designated as an alternate who shall attend and serve only when one of the regular members is unable to attend for any reason, each to be appointed for a term of three years and be removable for cause by the appointing authority upon written charges and after public hearing. No member of the board of adjustment shall be a member of the county board of commissioners or county board of supervisors. Vacancies shall be filled for the unexpired term of any member whose term becomes vacant. One member only of the board of adjustment shall be appointed by the county board from the membership of the county planning commission, and the loss of membership on the planning commission by such member shall also result in his immediate loss of membership on the board of adjustment and the appointment of another planning commissioner to the board of adjustment.(2) The board of adjustment shall adopt rules in accordance with the provisions of any resolution adopted pursuant to sections 23-114 to 23-114.05, 23-168.01 to 23-168.04, 23-172 to 23-174, 23-174.02, 23-373, and 23-376. Meetings of the board shall be held at the call of the chairman and at such other times as the board may determine. Such chairman, or in his absence the acting chairman, may administer oaths and compel the attendance of witnesses. All meetings of the board shall be open to the public. The board shall keep minutes of its proceedings, showing the vote of each member upon each question, or, if absent or failing to vote, indicating such fact, and shall keep records of its examinations and other official actions, all of which shall be immediately filed with the county clerk and shall be a public record.Source   Laws 1967, c. 117, § 8, p. 372;   Laws 1975, LB 410, § 26;   Laws 1978, LB 186, § 9. Annotations The specific statutory procedure for appealing local administrative decisions to a board of adjustment foreclosed a landowner's ability to appeal by a petition in error the county board of supervisors' denial of a conditional use permit. Mogensen v. Board of Supervisors, 268 Neb. 26, 679 N.W.2d 413 (2004).
NE Code § 23-168.02 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-168.02 - Board of adjustment; decision; appeal.

23-168.02.  Board of adjustment; decision; appeal.(1) An appeal to the board of adjustment may be taken by any person or persons aggrieved, or by any officer, department, board, or bureau of the county affected by any decision of an administrative officer or planning commission. Such appeal shall be taken within a reasonable time, as provided by the rules of the board of adjustment, by filing with the board a notice of appeal specifying the grounds thereof. The officer or agency from whom the appeal is taken shall transmit to the board of adjustment all the papers constituting the record upon which the action appealed from was taken.(2) The board of adjustment shall fix a reasonable time for the hearing of the appeal, give public notice thereof as well as due notice to the parties in interest, and decide the same within a reasonable time. Any party may appear at the hearing in person, by agent, or by attorney.Source  Laws 1967, c. 117, § 9, p. 372.Annotations  The specific statutory procedure for appealing local administrative decisions to a board of adjustment foreclosed a landowner's ability to appeal by a petition in error the county board of supervisors' denial of a conditional use permit. Mogensen v. Board of Supervisors, 268 Neb. 26, 679 N.W.2d 413 (2004). One who enjoys benefit of zoning variance is entitled to notice and hearing before change. Adler v. Lynch, 415 F.Supp. 705 (D. Neb. 1976).