reglab/housing_qa huggingface dataset:
NE Code § 46-134 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-134 - Bond and United States contract fund; assessment; schedule of increased assessments.

46-134.  Bond and United States contract fund; assessment; schedule of increased assessments.The board shall then levy an assessment sufficient to raise the annual interest on the outstanding bonds, and all payments due or to become due the ensuing year to the United States under any contract between the district and the United States, accompanying which bonds of the district have not been deposited with the United States as in section 46-126 provided, which when collected, shall be called the bond and United States contract fund of .......... Irrigation District. At the expiration of ten years after the issuing of the bonds the board must increase such assessment for the ensuing years in a percentage of the whole amount of bonds outstanding, as follows: For the eleventh year, five percent; for the twelfth year, six percent; for the thirteenth year, seven percent; for the fourteenth year, eight percent; for the fifteenth year, nine percent; for the sixteenth year, ten percent; for the seventeenth year, eleven percent; for the eighteenth year, thirteen percent; for the nineteenth year, fifteen percent; and for the twentieth year, a percentage sufficient to pay off such bonds.Source   Laws 1895, c. 70, § 19, p. 283;   Laws 1897, c. 86, § 4, p. 362;   Laws 1899, c. 78, § 1, p. 331;   Laws 1901, c. 77, § 1, p. 467;   Laws 1913, c. 142, § 3, p. 345;   R.S.1913, § 3475;   Laws 1915, c. 68, § 1, p. 168;   Laws 1915, c. 69, § 5, p. 175;   Laws 1919, c. 110, § 1, p. 269;   C.S.1922, § 2875;   C.S.1929, § 46-120;   R.S.1943, § 46-134. Annotations  Where no obligation to the United States Government exists and annual interest is not involved, there is no authority to issue bonds under this section. Loup County v. Rumbaugh, 151 Neb. 563, 38 N.W.2d 745 (1949). Directors are authorized to levy taxes upon all real estate within the district for the purpose of creating a fund to pay for upkeep of ditch and incidental expense of the district. Wyman v. Searle, 88 Neb. 26, 128 N.W. 801 (1910).
NE Code § 46-135 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-135 - General fund; assessment; records and tax lists.

46-135.  General fund; assessment; records and tax lists.If the board deems it necessary, it may at the same time levy an assessment for the care and maintenance of irrigation works already constructed and for the payment of salaries of officers and general expenses, which assessment shall be called the general fund of ............ Irrigation District. The secretary of the board must compute and enter in separate columns of the assessment books the respective sums of dollars and cents in each fund to be paid on the property therein enumerated, and shall certify to the county clerk of the county in which such land is located the amount of taxes in each fund levied upon each tract of land by the board. The county clerk shall enter the amount of each fund in separate columns of the tax list of his county. All tax lists when delivered to the county treasurer shall contain all taxes in each fund levied on each tract of land by the board of such irrigation district.Source   Laws 1895, c. 70, § 19, p. 283;   Laws 1897, c. 86, § 4, p. 362;   Laws 1899, c. 78, § 1, p. 322;   Laws 1901, c. 77, § 1, p. 468;   Laws 1913, c. 142, § 3, p. 345;   R.S.1913, § 3475;   Laws 1915, c. 68, § 1, p. 168;   Laws 1915, c. 69, § 5, p. 176;   Laws 1919, c. 110, § 1, p. 270;   C.S.1922, § 2875;   C.S.1929, § 46-120;   R.S.1943, § 46-135. Annotations Record failed to disclose that an assessment was made for the purposes designated in this section. Loup County v. Rumbaugh, 151 Neb. 563, 38 N.W.2d 745 (1949).
NE Code § 46-136 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-136 - District taxes; collection; payment; medium; fee.

46-136.  District taxes; collection; payment; medium; fee.The general fund tax mentioned in section 46-135, shall be collected by the county treasurer at the same time, and in the same manner as all other taxes are collected in this state; Provided, however, such county treasurer shall receive in payment of the general fund tax, above mentioned, for the year in which such tax is levied, warrants drawn against such general fund, the same as so much lawful money of the United States, if such warrants do not exceed the amount of general fund tax which the person tendering the same owes; and he shall accept payment of the district bond fund tax and issue receipt therefor whenever the same may be tendered, and shall receive in payment of the district bond fund tax, for the year in which such taxes were levied, interest coupons past due issued by such irrigation district the same as so much lawful money of the United States, if such interest coupons do not exceed the amount of the district bond fund which the person tendering the same owes. The county treasurer shall be entitled to a collection fee of one-half of one percent on all money collected, to be deducted from the bond interest fund of the district.Source   Laws 1897, c. 86, § 4, p. 362;   Laws 1899, c. 78, § 1, p. 332;   Laws 1901, c. 77, § 1, p. 468;   Laws 1913, c. 142, § 3, p. 346;   R.S.1913, § 3475;   Laws 1915, c. 68, § 1, p. 169;   Laws 1915, c. 69, § 5, p. 176;   Laws 1919, c. 110, § 1, p. 270;   C.S.1922, § 2875;   C.S.1929, § 46-120;   R.S.1943, § 46-136. Annotations This section provides for the collection of taxes for the general fund of the irrigation district in the same manner as other taxes are collected. Loup County v. Rumbaugh, 151 Neb. 563, 38 N.W.2d 745 (1949).
NE Code § 46-137 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-137 - District taxes; disposition.

46-137.  District taxes; disposition.All such taxes collected or received for the district bond and general funds, either in money, interest coupons or warrants on the general fund, by the treasurer of any county other than the one in which the district was originally organized shall be remitted by him to the treasurer of the county in which the district was originally organized; such remittance to be made on the fifth day of every month. All such taxes collected or received for the general fund of a district by the treasurer of the county in which the district was originally organized shall be paid to the treasurer of such irrigation district, upon an order signed by the president and secretary of such district, and all warrants received in payment of general fund taxes may be turned over, as so much money, to the district treasurer on such orders.Source   Laws 1897, c. 86, § 4, p. 363;   Laws 1899, c. 78, § 1, p. 333;   Laws 1901, c. 77, § 1, p. 469;   Laws 1913, c. 142, § 3, p. 347;   R.S.1913, § 3475;   Laws 1915, c. 68, § 1, p. 169;   Laws 1915, c. 69, § 5, p. 177;   Laws 1919, c. 110, § 1, p. 271;   C.S.1922, § 2875;   C.S.1929, § 46-120;   R.S.1943, § 46-137. Annotations This section provides for the disposition of the taxes raised in an irrigation district. Loup County v. Rumbaugh, 151 Neb. 563, 38 N.W.2d 745 (1949).
NE Code § 46-138 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-138 - Failure of district board to levy taxes; county board to act.

46-138.  Failure of district board to levy taxes; county board to act.In case of the neglect or refusal of a board of directors of any irrigation district to cause an assessment and levy to be made as provided in sections 46-134 and 46-135, for the payment of principal and interest of outstanding bonds, and for all payments due or to become due the ensuing year to the United States, under any contract between the district and the United States, accompanying which the bonds of the district have not been deposited with the United States as in section 46-126 provided, and for expenses incurred in organizing such district, then the assessment of property made for county purposes, after the same shall have been adjusted by the county equalization board, shall be adopted and shall be the basis and assessment for the district, and the county board of the county in which the district was originally organized shall cause an assessment roll of such district to be prepared, and shall make the levy for the payment of the principal and interest on bonds and to meet all payments due or to become due the ensuing year to the United States under any contract between the district and the United States, accompanying which bonds of the district have been deposited with the United States as in section 46-126 provided, and expenses for organizing such district in the same manner and with like effect as if the same had been made by the board of directors; and the expense incident thereto shall be borne by such district. All such taxes collected and paid to the county treasurer shall be received by such treasurer in his official capacity, and he shall be responsible for the safekeeping, disbursement and payment thereof, the same as for other money collected by him as such treasurer. When requested in writing to do so by the secretary of any irrigation district, the county treasurer shall make weekly reports of all such irrigation district taxes collected by him for the district from which the request came, giving the amount collected for each fund, the interest collected and the legal description of the land on which such taxes were collected.Source   Laws 1895, c. 70, § 19, p. 283;   Laws 1897, c. 86, § 4, p. 363;   Laws 1899, c. 78, § 1, p. 333;   Laws 1901, c. 77, § 1, p. 469;   Laws 1913, c. 142, § 3, p. 347;   R.S.1913, § 3475;   Laws 1915, c. 68, § 1, p. 169;   Laws 1915, c. 69, § 5, p. 177;   Laws 1919, c. 110, § 1, p. 271;   C.S.1922, § 2875;   C.S.1929, § 46-120;   R.S.1943, § 46-138. Annotations This section does not give the county board of equalization authority to levy taxes for the payment of a judgment obtained against an irrigation district. Loup County v. Rumbaugh, 151 Neb. 563, 38 N.W.2d 745 (1949).
NE Code § 46-139 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-139 - Warrants; issuance by district; limit; past-due obligations; special levy; unused balances; disposition.

46-139.  Warrants; issuance by district; limit; past-due obligations; special levy; unused balances; disposition.No irrigation district shall in any year issue warrants in excess of ninety percent of the levy for such year, except that in case of due and outstanding obligations against the district contracted prior to the year in which any levy is made, the district board shall have the power to make an additional levy not to exceed one and four-tenths cents on each one hundred dollars upon the taxable value of all the taxable property in such district to create a special fund for the payment of past-due obligations. If the claims or obligations against any fund for any year are fully paid, the board shall have the power to transfer any unused balance to any fund for any preceding or succeeding year.Source   Laws 1905, c. 166, § 1, p. 651;   R.S.1913, § 3476;   C.S.1922, § 2876;   C.S.1929, § 46-121;   R.S.1943, § 46-139;   Laws 1953, c. 287, § 63, p. 967;   Laws 1979, LB 187, § 168;   Laws 1992, LB 719A, § 148.  Annotations Warrants issued by officers of irrigation district prior to levy, when no funds exist, are void. Elliott v. Calamus Irr. Dist., 120 Neb. 714, 235 N.W. 95 (1931).
NE Code § 46-140 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-140 - Assessments; land belonging to state; when due; lien; preference; enforcement.

46-140.  Assessments; land belonging to state; when due; lien; preference; enforcement.All assessments on real property and assessments on leasehold estates on land belonging to the state shall be due and payable on January 1 next following the date of assessment thereof, and commencing on January 1 the same shall be a lien against the property assessed and shall draw interest at the rate of nine percent per annum from May 1 of the year following such assessment; and such lien is not removed until the assessments are paid or the property sold for the payment thereof. It shall be the duty of the county and township treasurers to collect such assessment in the same manner as other taxes against real estate are collected, and the revenue laws of the state for the collection and sale of land for such taxes are hereby made applicable to the collection of assessments under sections 46-131, 46-134, and 46-135, and taxes so collected shall constitute a sinking fund to be used for the payment of the bonds and the interest thereon. The leasehold estate of any lessee of lands belonging to the state may be sold for taxes assessed as herein provided against such leasehold estate in the same manner and form as provided by the revenue laws of this state for the collection and sale of lands for taxes; Provided, the lien for the bonds of any series shall be a preferred lien to that of any subsequent series, and the lien for the payments due to the United States under any contract between the district and the United States, accompanying which bonds have not been deposited with the United States, shall be a preferred lien to that of any issue of bonds or any series of any issue subsequent to the date of such contract.Source   Laws 1895, c. 70, § 20, p. 284;   Laws 1897, c. 86, § 5, p. 363;   Laws 1903, c. 121, § 1, p. 620;   R.S.1913, § 3477;   Laws 1915, c. 69, § 6, p. 178;   C.S.1922, § 2877;   C.S.1929, § 46-122;   Laws 1933, c. 136, § 28, p. 540;   C.S.Supp.,1941, § 46-122;   R.S.1943, § 46-140;   Laws 1949, c. 157, § 1, p. 398.  Annotations  Special annual assessments regularly levied for the payment of irrigation bonds become a lien against real estate in said district on and after October 1 in the year in which they are made. County of Garden v. Schaaf, 145 Neb. 676, 17 N.W.2d 874 (1945). Irrigation district's lien by virtue of tax sale certificates, issued in its favor by county treasurer but not delivered or paid for, is not destroyed by failure to enforce within statutory period, and is entitled to priority over earlier mortgage. Flansburg v. Shumway, 117 Neb. 125, 219 N.W. 956 (1928). Where irrigation district assessments were given priority over mortgage in foreclosure suit, parties stipulating district's organization was legal and assessment duly made could not afterwards challenge district's right to levy assessments. Flansburg v. Shumway, 117 Neb. 125, 219 N.W. 956 (1928).
NE Code § 46-141 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-141 - Assessment; payment under protest; refund.

46-141.  Assessment; payment under protest; refund.When any person against whose property such assessments have been made shall pay such assessment under protest as provided by the general revenue law of this state, the board of directors of any irrigation district organized under the provisions of sections 46-101 to 46-128 may pass upon and make orders disposing of money paid under protest to the county treasurer in the county or counties in which such lands are situated in the same form and manner as provided by law, and such proceedings shall be had as in such revenue law provided insofar as the same applies; Provided, however, no taxes or assessments shall be ordered refunded unless the person complaining shall file in the office of the secretary of such district a copy of his tax receipt, showing the same paid under protest, together with a sworn affidavit in writing showing one of the following reasons why such tax or assessments should be refunded: (1) That the land upon which such tax or assessment was levied is not within the boundaries of the district for which the lands were taxed, or assessed; (2) that the title to the lands is in the State of Nebraska; (3) that the lands could not be benefited by irrigation either by reason of subirrigation or by reason of being city and town lots and occupied and used exclusively for other than agricultural or grazing purposes, or that the lands are nonsusceptible of irrigation from the canal of the district; Provided, that where unentered and unpatented lands, the title to which is in the United States, are included in any irrigation district pursuant to the provisions of the Act of Congress, entitled An Act to promote the reclamation of arid lands, approved August 11, 1916, and acts amendatory thereto, shall not be subject to the provisions of this section, but shall be subject to taxation as provided by such Acts of Congress.Source   Laws 1903, c. 121, § 1, p. 621;   R.S.1913, § 3478;   Laws 1917, c. 80, § 1, p. 189;   C.S.1922, § 2878;   C.S.1929, § 46-123;   R.S.1943, § 46-141. Annotations  Compliance with this section is required in order to recover back taxes paid on nonirrigable land. Birdwood Irr. Dist. v. Brodbeck, 148 Neb. 824, 29 N.W.2d 621 (1947). Subirrigated lands in district, not benefited by irrigation, are not taxable. Morrow v. Farmers Irr. Dist., 117 Neb. 424, 220 N.W. 680 (1928). Amendment in 1917 of this section, exempting city lots, etc., from taxation, was constitutional. Erickson v. Nine Mile Irr. Dist., 109 Neb. 189, 190 N.W. 573 (1922).
NE Code § 46-142 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-142 - District bonds; payment by county treasurer; redemption; investment of funds.

46-142.  District bonds; payment by county treasurer; redemption; investment of funds.Upon the presentation of the coupons and bonds due at the office of the treasurer of the county in which the district was originally organized, it shall be his or her duty to pay the same from the bond funds. Whenever, after ten years from the issuance of the bonds, the sinking fund shall amount to the sum of ten thousand dollars, the board of directors may direct the county treasurer in which the district was originally organized to pay such an amount of the bonds not due as the money of the fund will redeem, at the lowest value at which they may be offered for liquidation, after advertising for at least three weeks in some daily newspaper in each of the cities hereinbefore named, and in any newspaper which the board may deem advisable, for sealed proposals for the redemption of the bonds. Such proposals shall be opened by the board in open meeting, at the time named in the notice, and the lowest bid for the bonds must be accepted. No bond shall be redeemed at a rate above par. In case the bids are equal, the lowest numbered bond shall have the preference. In case none of the holders of the bonds shall desire to have the same redeemed, as herein provided, the money shall be invested by the treasurer of the county in which the district was originally organized, under the direction of the board of directors of the district, in United States bonds, or the bonds or warrants of the state, which shall be kept in the bond fund, and may be used to redeem the district bonds whenever the holders thereof may desire.Source   Laws 1895, c. 70, § 21, p. 284;   Laws 1901, c. 77, § 2, p. 470;   Laws 1903, c. 122, § 2, p. 624;   R.S.1913, § 3479;   C.S.1922, § 2879;   Laws 1925, c. 131, § 1, p. 345;   C.S.1929, § 46-124;   R.S.1943, § 46-142;   Laws 1996, LB 299, § 22.
NE Code § 46-143 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-143 - District bonds; payment by district treasurer; additional bonds required.

46-143.  District bonds; payment by district treasurer; additional bonds required.The board of directors may at any time elect to have the bonds and coupons of the district paid by the district treasurer instead of the county treasurer, and in that case, they shall, after passing a resolution to that effect, furnish the county treasurer with a copy of the resolution, duly certified by the district secretary. Upon receiving the resolution, it shall be the duty of the county treasurer to pay to the district treasurer from time to time, upon order of the board of directors of the district, any money in his hands belonging to the bond fund of the district, whether collected from principal or interest of such bonds, and upon such payment, the county treasurer shall be relieved from any further liability in regard to funds so paid over. The district treasurer, in such cases, shall give additional bond in double the amount of money which the board of directors estimate will come into his possession under sections 46-142 and 46-143 in any semiannual period. Upon the giving of such bond, it shall be the duty of the district treasurer to pay the bonds and coupons when due, and he shall have all the duties and rights given to the county treasurer by said sections in regard to payment of bonds and coupons, and investment funds.Source   Laws 1925, c. 131, § 1, p. 346;   C.S.1929, § 46-124;   R.S.1943, § 46-143. Annotations It is the duty of the treasurer of the district, when funds are available, to pay bonds and coupons then due upon presentment, irrespective of date of registration. State ex rel. Brown v. Taylor, 125 Neb. 228, 249 N.W. 586 (1933).