reglab/housing_qa huggingface dataset:
NE Code § 23-908 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-908 - Budget revision; power of county board; hearing.

23-908.  Budget revision; power of county board; hearing.The county board shall consider the budget document, as submitted to it by the budget-making authority, of the county, and may, in its discretion, revise, alter, increase or decrease the items contained in the budget, but not without first having a hearing with the office or department affected; Provided, however, that when it shall increase the total proposed expenditures of the budget it shall also increase the total anticipated income so that the total means of financing the budget shall at least equal in amount the aggregate proposed expenditures, including the operating reserve.Source   Laws 1937, c. 56, § 7, p. 227;   Laws 1939, c. 24, § 5, p. 128;   C.S.Supp.,1941, § 26-2107;   R.S.1943, § 23-908;   Laws 1945, c. 45, § 7, p. 216. Annotations  A county board can use its general budgetary authority to reasonably reduce an officer's overall budget as long as it does not budget the office out of existence or unduly hinder the officer in performing his or her duties. Wetovick v. County of Nance, 279 Neb. 773, 782 N.W.2d 298 (2010). This section does not control a budget dispute when a more specific statute applies. The controlling statute for a budget dispute over salary and working conditions for an elected county official's employees is section 23-1111. Wetovick v. County of Nance, 279 Neb. 773, 782 N.W.2d 298 (2010). The power of a county board to reduce requests submitted by various offices does not give the county board the authority to budget a particular office out of existence or to unduly hinder an officer in the conduct of his or her duties. State ex rel. Garvey v. County Bd. of Comm. of Sarpy County, 253 Neb. 694, 573 N.W.2d 747 (1998). This section does not give a county board the authority to budget a particular office out of existence or to unduly hinder the officer in the conduct of his duties. Meyer v. Colin, 204 Neb. 96, 281 N.W.2d 737 (1979). This section confers authority to revise, alter, increase, or decrease general county budget documents. State ex rel. Agricultural Extension Service v. Miller, 182 Neb. 285, 154 N.W.2d 469 (1967). Under facts recited, county was liable for reasonable value of services of auditor making investigation. Campbell v. Douglas County, 142 Neb. 773, 7 N.W.2d 764 (1943).
NE Code § 23-909 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-909 - Budget; when adopted; duty of county board.

23-909.  Budget; when adopted; duty of county board.On or before September 30 of each year, the county board shall adopt the budget and appropriate the several amounts specified in the budget for the several departments, offices, activities, and funds of the county for the period to which the budget applies as provided hereinbefore.Source   Laws 1937, c. 56, § 7, p. 227;   Laws 1939, c. 24, § 5, p. 128;   C.S.Supp.,1941, § 26-2107;   R.S.1943, § 23-909;   Laws 1945, c. 45, § 8, p. 216;   Laws 1993, LB 734, § 30;   Laws 1995, LB 452, § 6;  Laws 2021, LB644, § 11.   Operative Date: January 1, 2022
NE Code § 23-910 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-910 - Budget; income from taxation; how determined; estimated revenue; deduction.

23-910.  Budget; income from taxation; how determined; estimated revenue; deduction.The total amount provided in the budget to be raised by taxation shall in no instance exceed the amount of taxes authorized by law to be levied during that year, including the amounts necessary to meet outstanding indebtedness, as evidenced by bonds, coupons, or warrants regularly issued. No changes shall be made in the budget after its adoption, except as provided by sections 13-511 and 23-918. In arriving at the amounts required to be raised by taxation for each fund, the total requirements, the outstanding warrants, and the operating reserve shall be added and from such total shall be deducted the revenue from sources other than taxation and the cash on hand on June 30. The operating reserve in no event shall be more than fifty percent of the total expenditures for the fund during the last completed fiscal year. The income of the county, as estimated in the budget, shall be and become applicable in the amounts and according to the funds specified in the budget for the purpose of meeting the expenditures as contemplated and set forth in the budget.Source   Laws 1937, c. 56, § 7, p. 227;   Laws 1939, c. 24, § 5, p. 128;   C.S.Supp.,1941, § 26-2107;   R.S.1943, § 23-910;   Laws 1945, c. 45, § 9, p. 216;  Laws 1999, LB 86, § 12.
NE Code § 23-911 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-911 - Budget; income from taxation; limitation.

23-911.  Budget; income from taxation; limitation.The amounts required to be raised by taxation for the various offices, departments, activities, and funds of the county, as provided in said budget as adopted, shall not exceed the existing statutory or constitutional limitations relating thereto, and shall be the amount levied by the county board for the purposes designated in said budget.Source   Laws 1937, c. 56, § 7, p. 227;   Laws 1939, c. 24, § 5, p. 130;   C.S.Supp.,1941, § 26-2107;   R.S.1943, § 23-911.
NE Code § 23-912 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-912 - Budget; income from taxation; deemed appropriated.

23-912.  Budget; income from taxation; deemed appropriated.The funds to be raised by taxation or otherwise, as provided and allowed in said budget, for the various offices, departments, activities, and funds of the county shall, upon the adoption of the budget, be deemed to be and be appropriated to the various offices, departments, activities, and funds as provided in said budget, and shall be used for no other purpose.Source   Laws 1937, c. 56, § 7, p. 228;   Laws 1939, c. 24, § 5, p. 130;   C.S.Supp.,1941, § 26-2107;   R.S.1943, § 23-912.
NE Code § 23-913 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-913 - Budget summary; contents; filing.

23-913.  Budget summary; contents; filing.The county board shall file with the county clerk the complete budget document, which shall be in the form provided for in sections 23-904 and 23-905. A copy thereof shall also be filed with the Auditor of Public Accounts within thirty days after its adoption. The budget document shall show, in addition to the figures set forth in the general budget summary, the changes made by the county board in the course of its review, revision, and adoption of the budget. It shall also show the tax rate necessary to finance the budget as adopted.Source   Laws 1937, c. 56, § 7, p. 228;   Laws 1939, c. 24, § 5, p. 130;   C.S.Supp.,1941, § 26-2107;   R.S.1943, § 23-913;   Laws 1945, c. 45, § 10, p. 217;   Laws 1993, LB 734, § 31.
NE Code § 23-914 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-914 - Unexpended balances; expenditure; limitation; county board powers.

23-914.  Unexpended balances; expenditure; limitation; county board powers.(1) On and after July 1, and until the adoption of the budget by the county board in September, the county board may expend any balance of cash on hand in any fund for the current expenses of the county payable from such fund. Except as provided in subsection (2) of this section, such expenditures shall not exceed an amount equivalent to the total amount expended under the last budget for such fund in the equivalent period of the prior budget year. Such expenditures shall be charged against the appropriation for such fund as provided in the budget when adopted.(2) The restriction on expenditures in subsection (1) of this section may be exceeded upon the express finding of the county board that expenditures beyond the amount authorized are necessary to enable the county to meet its statutory duties and responsibilities. The finding and approval of the expenditures in excess of the statutory authorization shall be adopted by the county board in open public session of the county board. Expenditures authorized by this subsection shall be charged against appropriations for each individual fund as provided in the budget when adopted, and nothing in this subsection shall be construed to authorize expenditures by the county in excess of that authorized by any other statutory provision.Source   Laws 1939, c. 24, § 5, p. 130;   C.S.Supp.,1941, § 26-2107;   R.S.1943, § 23-914;   Laws 1945, c. 45, § 11, p. 217;   Laws 1993, LB 734, § 32;  Laws 2016, LB784, § 1.
NE Code § 23-915 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-915 - Budget; failure of county board to adopt; effect.

23-915.  Budget; failure of county board to adopt; effect.If for any reason the county board fails or neglects in any year to make the appropriation for the support, operation and maintenance of the county government for the fiscal year, then ninety percent of the several amounts appropriated in the last budget for the objects and purposes therein specified, insofar as the same shall relate to the support, operation and maintenance of the county government and the administration thereof, shall be deemed to be appropriated for the fiscal year for the several objects and purposes as specified in the said last budget.Source   Laws 1937, c. 56, § 8, p. 228;   Laws 1939, c. 24, § 6, p. 131;   C.S.Supp.,1941, § 26-2108;   R.S.1943, § 23-915;   Laws 1945, c. 45, § 12, p. 218.
NE Code § 23-916 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-916 - Contracts or liabilities in excess of budget prohibited.

23-916.  Contracts or liabilities in excess of budget prohibited.After the adoption of the county budget, no officer, department or other expending agency shall expend or contract to be expended any money, or incur any liability, or enter into any contract which, by its terms, involves the expenditure of money not provided for in the budget, or which involves the expenditure of any money for any of the purposes for which provision is made in the budget in excess of the amounts provided in said budget for such office, department or other expending agency, or purpose, for such fiscal year. Any contract, verbal or written, made in violation of this section shall be null and void as to the county, and no money belonging thereto shall be paid thereon.Source   Laws 1937, c. 56, § 9, p. 228;   C.S.Supp.,1941, § 26-2109;   R.S.1943, § 23-916. Annotations  This section does not apply to contracts executed by a county board of commissioners. Thiles v. County Board of Sarpy County, 189 Neb. 1, 200 N.W.2d 13 (1972). Prohibitions of this section relate to time contract is entered into or liability incurred. Becker v. County of Platte, 155 Neb. 180, 50 N.W.2d 814 (1952).
NE Code § 23-917 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-917 - Contracts or liabilities in excess of budget; county not liable.

23-917.  Contracts or liabilities in excess of budget; county not liable.After the adoption of the county budget, no county shall be liable, either on any contract, implied contract or on any obligation arising by operation of law, for any merchandise, machinery, materials, supplies or other property delivered to or for any services rendered such county in pursuance of any contract entered into by or on behalf of such county in violation of the provisions of section 23-916.Source   Laws 1937, c. 56, § 10, p. 229;   C.S.Supp.,1941, § 26-2110;   R.S.1943, § 23-917. Annotations This section is applicable when contract is in violation of preceding section. Becker v. County of Platte, 155 Neb. 180, 50 N.W.2d 814 (1952).
NE Code § 23-918 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-918 - Emergencies; additional appropriations; loans; tax authorized.

23-918.  Emergencies; additional appropriations; loans; tax authorized.The county board may, during the fiscal year, make additional appropriations or increase existing appropriations to meet emergencies in case of such unanticipated requirements as are essential to the preservation and maintenance within the county of the administration of justice, the public safety, the public welfare, and the public health, the funds therefor to be provided from temporary loans. A resolution, setting forth the nature of such emergency, the amount of the additional or increased appropriations required, and the source of obtaining the funds to provide for such appropriations, shall be entered on the proceedings of the county board. Temporary loans, when made, shall be approved by a two-thirds vote of the county board. Such temporary loans shall be repaid from such sources as may be available or, if no other sources are available, by an annual levy of not to exceed seven cents on each one hundred dollars upon the taxable value of all the taxable property of such county. Such tax levy, together with the annual levy for any succeeding year, shall not exceed the existing statutory or constitutional limitation applicable to levies for county purposes.Source   Laws 1937, c. 56, § 11, p. 229;   Laws 1939, c. 24, § 7, p. 131;   C.S.Supp.,1941, § 26-2111;   R.S.1943, § 23-918;   Laws 1945, c. 45, § 13, p. 218;   Laws 1953, c. 287, § 50, p. 959;   Laws 1979, LB 187, § 124;   Laws 1992, LB 719A, § 108.
NE Code § 23-919 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-919 - Violations; penalty; liability to county.

23-919.  Violations; penalty; liability to county.Any official, employee or member of the county board violating the provisions of sections 23-901 to 23-918, shall be guilty of a Class IV misdemeanor. As part of the judgment of conviction, the court shall forfeit the term and tenure of the office or the employment of the person so convicted and shall order his removal from his said office or employment. Any vacancy arising by reason of said forfeiture and removal shall be filled as provided by law in the case of a vacancy in said office for any other cause. Any member of the county board or any other official whose duty it is to allow claims and issue warrants therefor, or to make purchases, incur indebtedness, enter into contracts for or on behalf of the county, who issues warrants or evidences of indebtedness, or makes any purchase, incurs any indebtedness or enters into any contract for or on behalf of the county contrary to the provisions of said sections, shall be liable to the county for such violations in the full amount of such expenditures, and for the full amount which the county may be required to pay by reason of any purchase made, indebtedness incurred or contract made contrary to the provisions of said sections, whether the liability of the county to pay for such supplies, materials, merchandise, equipment or services is based upon said contract or upon quasi-contract, or upon an obligation arising by operation of law, and recovery may be had against the bondsman of such official for said amounts. Any county treasurer or other official whose duty it is to pay warrants and evidences of indebtedness, who shall pay such warrants and evidences of indebtedness contrary to the provisions of said sections, shall likewise be liable to the county for such violations in the full amount of such expenditures, and recovery may be had against his bondsman for said amount. Suit may be brought either by the county or by any taxpayer thereof for the benefit of the county for any amount for which any official, employee or member of the county board may be liable, as provided in this section.Source   Laws 1937, c. 56, § 12, p. 229;   C.S.Supp.,1941, § 26-2112;   R.S.1943, § 23-919;   Laws 1977, LB 40, § 94.  Annotations County is protected against deficits resulting from claims for which county was not liable. Becker v. County of Platte, 155 Neb. 180, 50 N.W.2d 814 (1952).
NE Code § 23-920 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-920 - Counties having 200,000 population or more; county hospitals; fiscal year; change of fiscal year.

23-920.  Counties having 200,000 population or more; county hospitals; fiscal year; change of fiscal year.In counties having two hundred thousand or more inhabitants, the fiscal year shall begin January 1 and end December 31. Any such county may by an affirmative vote of a majority of all the members of the county board elect to change its fiscal year from a period of twelve months commencing January 1 to a period commencing July 1, and to become subject to all the terms of sections 23-901 to 23-919. Any county hospital operating under sections 23-3501 to 23-3527 may, by an affirmative vote of a majority of the members of the board of trustees of such facility, elect to change its fiscal year to any period of twelve months for determining and carrying on its financial affairs.Source   Laws 1945, c. 45, § 14, p. 219;   Laws 1969, c. 145, § 31, p. 691;   Laws 1993, LB 734, § 33.
NE Code § 23-921 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-921 - Transferred to section 13-502.

23-921.  Transferred to section 13-502.
NE Code § 23-922 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-922 - Transferred to section 13-503.

23-922.  Transferred to section 13-503.
NE Code § 23-923 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-923 - Transferred to section 13-504.

23-923.  Transferred to section 13-504.
NE Code § 23-924 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-924 - Transferred to section 13-505.

23-924.  Transferred to section 13-505.
NE Code § 23-925 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-925 - Transferred to section 13-506.

23-925.  Transferred to section 13-506.
NE Code § 23-926 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-926 - Transferred to section 13-507.

23-926.  Transferred to section 13-507.
NE Code § 23-927 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-927 - Transferred to section 13-508.

23-927.  Transferred to section 13-508.
NE Code § 23-927.01 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-927.01 - Transferred to section 13-509.

23-927.01.  Transferred to section 13-509.
NE Code § 23-928 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-928 - Transferred to section 13-510.

23-928.  Transferred to section 13-510.
NE Code § 23-929 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-929 - Transferred to section 13-511.

23-929.  Transferred to section 13-511.
NE Code § 23-930 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-930 - Transferred to section 13-512.

23-930.  Transferred to section 13-512.
NE Code § 23-931 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-931 - Transferred to section 13-513.

23-931.  Transferred to section 13-513.
NE Code § 23-932 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-932 - Transferred to section 13-514.

23-932.  Transferred to section 13-514.
NE Code § 23-933 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-933 - Transferred to section 13-501.

23-933.  Transferred to section 13-501.
NE Code § 23-934 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-934 - Transferred to section 13-606.

23-934.  Transferred to section 13-606.
NE Code § 23-1111 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-1111 - County officers; clerks and assistants; county board; budgetary approval.

23-1111.  County officers; clerks and assistants; county board; budgetary approval.(1) The county officers in all counties shall have the necessary clerks and assistants for such periods and at such salaries as the county officers may determine, subject to budgetary approval by the county board.(2) In carrying out its budget-making duties, a county board shall not eliminate an office or unduly hinder a county officer in the conduct of his or her statutory duties. If a county officer challenges the county board's decision in court, the county officer shall have the burden to prove such elimination or hindrance by clear and convincing evidence.Source   Laws 1943, c. 90, § 11, p. 302;   R.S.1943, § 23-1111;  Laws 2011, LB62, § 1. Annotations  Section 23-908 does not control a budget dispute when a more specific statute applies. The controlling statute for a budget dispute over salary and working conditions for an elected county official's employees is this section. Wetovick v. County of Nance, 279 Neb. 773, 782 N.W.2d 298 (2010). Under this section, unless a county board shows by a preponderance of the evidence that an elected officer's employment determination is arbitrary, capricious, or unreasonable, it lacks authority to disapprove it. Wetovick v. County of Nance, 279 Neb. 773, 782 N.W.2d 298 (2010). This section does not allow a county board to arbitrarily reduce salaries recommended by an elected officer. State ex rel. Garvey v. County Bd. of Comm. of Sarpy County, 253 Neb. 694, 573 N.W.2d 747 (1998). Absent the existence of a labor organization as defined by section 48-801, in most instances elected officials are authorized in the first instance to hire their own employees, set their salaries, and prescribe their terms and conditions of employment. Sarpy Co. Pub. Emp. Assn. v. County of Sarpy, 220 Neb. 431, 370 N.W.2d 495 (1985). This section requiring the approval of salaries by the County Board does not allow the Board to arbitrarily reduce the salaries recommended by the elected officers in their budget. Meyer v. Colin, 204 Neb. 96, 281 N.W.2d 737 (1979). County judge is authorized to fix the salary of the clerk of the county court. Bass v. County of Saline, 171 Neb. 538, 106 N.W.2d 860 (1960).
NE Code § 23-1112 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-1112 - County officers; mileage; rate; county board; powers.

23-1112.  County officers; mileage; rate; county board; powers.When it is necessary for any county officer or his or her deputy or assistants, except any county sheriff or his or her deputy, to travel on business of the county, he or she shall be allowed mileage at the rate per mile allowed by section 81-1176 for travel by personal automobile upon the presentation of his or her bill for the same accompanied by a proper voucher to the county board of his or her county in like manner as is provided for all other claims against the county, but if travel by rental vehicle or commercial or charter means is economical and practical, then he or she shall be allowed only the actual cost of the rental vehicle or commercial or charter means. The county board may establish different mileage rates based on whether the personal automobile usage is at the convenience of the county or at the convenience of the county officer or his or her deputy or assistant.Source   Laws 1943, c. 90, § 12, p. 302;   R.S.1943, § 23-1112;   Laws 1947, c. 71, § 1, p. 228;   Laws 1953, c. 58, § 1, p. 196;   Laws 1957, c. 70, § 1, p. 294;   Laws 1959, c. 84, § 1, p. 384;   Laws 1967, c. 125, § 1, p. 400;   Laws 1973, LB 338, § 1;   Laws 1974, LB 625, § 1;   Laws 1978, LB 691, § 1;   Laws 1980, LB 615, § 1;   Laws 1981, LB 204, § 25;   Laws 1985, LB 393, § 16;   Laws 1990, LB 893, § 1;   Laws 1993, LB 697, § 1;   Laws 1996, LB 1011, § 8;  Laws 2019, LB609, § 2.