reglab/housing_qa huggingface dataset:
NE Code § 79-1085 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1085 - Class IV school district; board of education; budget estimate and statement; tax levy; authorized.

79-1085.  Class IV school district; board of education; budget estimate and statement; tax levy; authorized.The board of education of a Class IV school district, on or before September 30 of each year, shall make or cause to be made and report to the county board an estimate of the amount of funds required for the fiscal year next ensuing: (1) For the payment of interest on bonds issued by the district; (2) to provide a sinking fund for the payment of bonds issued by the district; (3) to provide for the purchase and betterment of school sites and the remodeling, erection, and equipment, but not replacement, of buildings, new and old; (4) to provide the necessary funds, premiums, contributions, and expenses in connection with a retirement, annuity, insurance, or other benefit plan adopted by the board of education for its present and future employees after their retirement, or any reasonable classification thereof; and (5) to provide for the support of schools, being the running expenses and miscellaneous and all other expenses for such year.The estimate shall be accompanied by a budget statement prepared in accordance with good accounting practices and showing probable revenue from all sources, expenditures, and available balances upon which such estimate was based. The estimate and the budget statement may include such items as the board of education deems necessary to maintain adequate working balances of cash at all times and to take into account the expenses and delays in the collection of taxes. The county board shall levy the rate of tax necessary to provide the amounts so reported by the board of education and collect such taxes in like manner as other taxes are levied and collected.Source   Laws 1917, c. 225, § 20, p. 554;   Laws 1921, c. 83, § 1, p. 297;   C.S.1922, § 6629;   C.S.1929, § 79-2620;   R.S.1943, § 79-2620;   Laws 1949, c. 256, § 246, p. 773;   Laws 1957, c. 353, § 1, p. 1199;   Laws 1963, c. 489, § 2, p. 1562;   Laws 1972, LB 1070, § 3;   Laws 1979, LB 187, § 238;   Laws 1988, LB 1193, § 2;   Laws 1992, LB 1063, § 197;   Laws 1992, Second Spec. Sess., LB 1, § 168;   Laws 1993, LB 734, § 52;   Laws 1995, LB 452, § 33;   R.S.Supp.,1995, § 79-903;   Laws 1996, LB 900, § 731;  Laws 2021, LB644, § 25.   Operative Date: January 1, 2022
NE Code § 79-1087 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1087 - Class V school district; board of education; bonds; interest and sinking fund; investment.

79-1087.  Class V school district; board of education; bonds; interest and sinking fund; investment.The board of education of a Class V school district shall provide for the interest on all existing bonds issued by the district before the interest becomes due. The board shall also, immediately after the expiration of one-half of the time for which such bonds are issued, proceed to set apart each year, for a sinking fund, a requisite amount or proportion sufficient to pay the principal of the bonds when they become due. All money set apart for the sinking fund shall be invested as follows:(1) In the purchase of and redemption of bonds of the school district, which bonds shall be purchased in the open market in such manner as the board of education prescribes;(2) In bonds of the city constituting the school district;(3) In bonds of the county in which such district is situated;(4) In bonds of the State of Nebraska; and(5) In United States bonds.Source   Laws 1891, c. 45, § 26, p. 327;   R.S.1913, § 7032;   C.S.1922, § 6663;   C.S.1929, § 79-2726;   Laws 1937, c. 183, § 3, p. 724;   C.S.Supp.,1941, § 79-2726;   R.S.1943, § 79-2730;   Laws 1945, c. 214, § 4, p. 630;   Laws 1949, c. 256, § 267, p. 781;   R.S.1943, (1994), § 79-1007.03;   Laws 1996, LB 900, § 733.  Annotations The county board of equalization makes the levy of taxes for a school district. C. R. T. Corp. v. Board of Equalization, 172 Neb. 540, 110 N.W.2d 194 (1961).
NE Code § 79-1088 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1088 - School districts; uniform system of accounting; duty of State Department of Education to prescribe.

79-1088.  School districts; uniform system of accounting; duty of State Department of Education to prescribe.The State Department of Education shall prescribe a uniform system of accounting to which all public school districts in the State of Nebraska shall adhere.Source   Laws 1921, c. 59, § 1, p. 242;   C.S.1922, § 6546;   C.S.1929, § 79-2122;   R.S.1943, § 79-2131;   Laws 1949, c. 256, § 179, p. 750;   R.S.1943, (1994), § 79-4,141;   Laws 1996, LB 900, § 734.
NE Code § 79-1089 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1089 - Audit by public accountant or certified public accountant; report; failure to comply; effect.

79-1089.  Audit by public accountant or certified public accountant; report; failure to comply; effect.In each school district the school board shall cause to be examined annually by a public accountant or by a certified public accountant all financial records which are maintained directly or indirectly in the administration and management of public school funds. Rules and regulations governing the scope, extent, pattern, and report of the examination shall be adopted and promulgated by the State Board of Education with the advice and counsel of the Auditor of Public Accounts. A copy of the report shall be filed with the Commissioner of Education and the Auditor of Public Accounts on or before November 5. When any school district fails to comply with this section, the commissioner shall, after notice to the district and an opportunity to be heard, direct that any state aid granted pursuant to the Tax Equity and Educational Opportunities Support Act be withheld until such time as the district has complied with this section. In addition, the commissioner shall direct the county treasurer to withhold all school money belonging to the school district until such time as the commissioner notifies the county treasurer of compliance by the district with this section. The county treasurer shall withhold such money. If the school district does not comply with this section prior to the end of the state's biennium following the biennium which included the fiscal year for which state aid was calculated, the state aid funds shall revert to the General Fund. The amount of any reverted funds shall be included in data provided to the Governor in accordance with section 79-1031.Source   Laws 1963, c. 464, § 1, p. 1492;   Laws 1979, LB 414, § 3;   R.S.1943, (1987), § 79-546;   Laws 1988, LB 970, § 2;   Laws 1989, LB 487, § 6;   Laws 1992, LB 119, § 1;   Laws 1992, LB 1001, § 18;   R.S.1943, (1994), § 79-4,141.01;   Laws 1996, LB 900, § 735;   Laws 1997, LB 710, § 23;  Laws 1999, LB 149, § 18;  Laws 1999, LB 272, § 111;  Laws 2001, LB 797, § 40;  Laws 2018, LB377, § 70.  Cross References  Tax Equity and Educational Opportunities Support Act, see section 79-1001.
NE Code § 79-1090 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1090 - Failure to approve budget; superintendent; duties.

79-1090.  Failure to approve budget; superintendent; duties.When a school board of any class of school district fails to approve a school district budget on or before the date required by subsection (1) of section 13-508, the superintendent of the school district shall prepare and file a budget document in accordance with the Nebraska Budget Act for the school district's general fund and for each other fund for which the district budgeted in the immediately preceding fiscal year. The document shall use the total budget of expenditures and cash reserves from the immediately preceding school fiscal year, except that in no case shall the budget of expenditures or cash reserves exceed any limits prescribed in the Tax Equity and Educational Opportunities Support Act or other state laws. The superintendent shall also estimate the revenue from sources other than property tax for each fund in accordance with subdivision (1)(c) of section 13-504 and section 79-1022.Source   Laws 1989, LB 487, § 7;   Laws 1991, LB 511, § 45;   Laws 1992, LB 245, § 50;   Laws 1994, LB 1310, § 5;   R.S.1943, (1994), § 79-4,159;   Laws 1996, LB 900, § 736;   Laws 1998, Spec. Sess., LB 1, § 44;  Laws 1999, LB 272, § 112;  Laws 1999, LB 813, § 33;  Laws 2018, LB377, § 71.  Cross References   Nebraska Budget Act, see section 13-501.  Tax Equity and Educational Opportunities Support Act, see section 79-1001.
NE Code § 79-1091 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1091 - School district; fiscal year.

79-1091.  School district; fiscal year.The fiscal year of each school district shall commence on September 1 in each year and end on August 31 of each year.Source   Laws 1969, c. 706, § 1, p. 2708;   R.S.1943, (1994), § 79-810.01;   Laws 1996, LB 900, § 737.  Cross References  Fiscal year for purposes of the Special Education Act, see section 79-1143.
NE Code § 79-1092 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1092 - Cities changing classification; school funds; to whom payable; how used.

79-1092.  Cities changing classification; school funds; to whom payable; how used.All money arising from any source whatever which is payable to the school fund of any city of the primary class or city of the first class which may become a city of the metropolitan class, or any money which is required to be set apart by the treasurer of any such city for the support and maintenance of any school in such city, shall be payable to the treasurer of the school district and shall be used only for the purposes specified in sections 79-409, 79-476, 79-522, 79-535 to 79-537, 79-552, 79-561, 79-562, 79-567, 79-573, 79-574, 79-583, 79-584, 79-592, 79-593, 79-1086, 79-1087, 79-1092, and 79-10,126.Source   Laws 1891, c. 45, § 28, p. 328;   R.S.1913, § 7034;   C.S.1922, § 6665;   C.S.1929, § 79-2728;   R.S.1943, § 79-2732;   Laws 1949, c. 256, § 268, p. 781;   R.S.1943, (1994), § 79-1007.04;   Laws 1996, LB 900, § 738;  Laws 2001, LB 797, § 41.
NE Code § 79-1093 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1093 - Class III, IV, or V school district; machine accounting and payroll processing; disbursing of funds; board of education; contract.

79-1093.  Class III, IV, or V school district; machine accounting and payroll processing; disbursing of funds; board of education; contract.(1) The board of education of a Class III, IV, or V school district may contract for (a) machine accounting and payroll processing services, (b) disbursing school funds as ordered by the board of education, (c) paying net salaries or wages earned by professional and other personnel employed by the board of education, (d) remitting to appropriate collection agencies sums withheld from salaries and wages, and (e) any other computerized service which the board of education deems necessary or desirable. Payment of salaries and wages as provided in this section shall be made to the employee in bank credit or cash, as the employee may specify.(2) The bank or fiscal agent under contract as provided in this section shall furnish to the board of education a report at the end of each month detailing (a) the sums received for deposit in the school district account, (b) the amount disbursed to payees as designated by the secretary or authorized clerk of the board of education, and (c) the unexpended balance in the school district account. This section does not modify, limit, waive, or abrogate the responsibility and the liability of the contracting board of education for the security and safe custody of school funds as required by law or for their proper use and application to school district indebtedness as provided by law.Source   Laws 1967, c. 510, § 1, p. 1712;   R.S.1943, (1994), § 79-543.01;   Laws 1996, LB 900, § 739.
NE Code § 79-1094 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1094 - District maintaining more than one school; closing, when authorized.

79-1094.  District maintaining more than one school; closing, when authorized.The school board of any district maintaining more than one school may close any school or schools within such district and may make provision for the education of children either in another school of the district, in the school of any other district, or by correspondence instruction for such children as may be physically incapacitated for traveling to or attending other schools, with the permission of the parent.Source   Laws 1939, c. 113, § 1, p. 488;   C.S.Supp.,1941, § 79-218;   R.S.1943, § 79-223;   Laws 1949, c. 256, § 108, p. 727;   R.S.1943, (1994), § 79-469;   Laws 1996, LB 900, § 740;  Laws 1999, LB 272, § 113.  Annotations  This section does not apply to school district having first class city within its boundaries. State ex rel. Strange v. School District of Nebraska City, 150 Neb. 109, 33 N.W.2d 358 (1948). The school board of any district maintaining more than one school may close any school or schools within the district. Haskell v. Madison Cty. Sch. Dist. No. 0001, 17 Neb. App. 669, 771 N.W.2d 156 (2009).
NE Code § 79-1095 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1095 - Eminent domain; power of district to exercise.

79-1095.  Eminent domain; power of district to exercise.Every school district shall have power to exercise the right of eminent domain. The procedure to condemn property shall be exercised in the manner set forth in sections 76-704 to 76-724.Source   Laws 1921, c. 51, § 1, p. 222;   C.S.1922, § 6486;   C.S.1929, § 79-1701;   R.S.1943, § 79-1701;   Laws 1949, c. 256, § 145, p. 742;   Laws 1951, c. 101, § 119, p. 503;   R.S.1943, (1994), § 79-4,107;   Laws 1996, LB 900, § 741.  Annotations A school district has the power of eminent domain, and the only legislative restrictions limit the school site to fifty acres, and public parks and fairgrounds may not be condemned. Father Flanagan's Boys' Home v. Millard School Dist., 196 Neb. 299, 242 N.W.2d 637 (1976).
NE Code § 79-1096 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1096 - Eminent domain; amount and character of land authorized to be taken; public hearing; notice.

79-1096.  Eminent domain; amount and character of land authorized to be taken; public hearing; notice.Not more than fifty acres for a school site may be taken under the provisions of section 79-1095. Public parks and county or district fairgrounds shall not be subject to be so taken. A public hearing shall be held on the question of such taking. Notice of such public hearing shall be given once each week for three successive weeks prior to the hearing in a legal newspaper published in or of general circulation in the county. Such notice shall include the purpose and location of the hearing.Source   Laws 1921, c. 51, § 8, p. 224;   C.S.1922, § 6493;   C.S.1929, § 79-1708;   R.S.1943, § 79-1708;   Laws 1949, c. 256, § 152, p. 744;   Laws 1951, c. 101, § 120, p. 503;   Laws 1951, c. 295, § 1, p. 975;   Laws 1953, c. 318, § 1, p. 1051;   Laws 1959, c. 382, § 3, p. 1325;   Laws 1973, LB 252, § 1;   R.S.1943, (1994), § 79-4,114;   Laws 1996, LB 900, § 742.  Annotations  Where publication and notice requirements of the public hearing required were not strictly complied with, plaintiffs are nevertheless precluded from bringing an action to contest the validity of the proceedings where plaintiffs have received and accepted their eminent domain award. Duffey v. School Dist. No. One of Washington County, 200 Neb. 702, 265 N.W.2d 212 (1978). A school district has the power of eminent domain, and the only legislative restrictions limit the school site to fifty acres, and public parks and fairgrounds may not be condemned. Father Flanagan's Boys' Home v. Millard School Dist., 196 Neb. 299, 242 N.W.2d 637 (1976).
NE Code § 79-1097 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1097 - Eminent domain; location upon state school land; authority of district to purchase.

79-1097.  Eminent domain; location upon state school land; authority of district to purchase.When a school district desires to locate a schoolhouse on school lands belonging to the state, it may purchase not less than one acre and not more than ten acres per school site and shall receive a deed for such land from the state.Source   Laws 1921, c. 51, § 11, p. 225;   C.S.1922, § 6496;   C.S.1929, § 79-1711;   R.S.1943, § 79-1711;   Laws 1949, c. 256, § 155, p. 745;   R.S.1943, (1994), § 79-4,117;   Laws 1996, LB 900, § 743.
NE Code § 79-1098 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-1098 - Schoolhouse; erection or improvement; equipment; special tax.

79-1098.  Schoolhouse; erection or improvement; equipment; special tax.Whenever it is deemed necessary (1) to erect a schoolhouse or school building or an addition or additions and improvements to any existing schoolhouse or (2) to purchase equipment for such schoolhouse or school buildings, in any school district in this state the school board may and, upon petition of not less than one-fourth of the legal voters of the school district, shall submit to the people of the school district at the next general election or special election a proposition to vote a special annual tax for that purpose of not to exceed seventeen and five-tenths cents on each one hundred dollars upon the taxable value of all the taxable property in such district for a term of not to exceed ten years. Such special tax may be voted at any annual or special meeting of the district by fifty-five percent of the legal voters attending such meeting.Source   Laws 1935, c. 170, § 1, p. 624;   C.S.Supp.,1941, § 79-133;   R.S.1943, § 79-144;   Laws 1947, c. 270, § 1, p. 872;   Laws 1949, c. 256, § 61, p. 713;   Laws 1953, c. 287, § 79, p. 975;   Laws 1979, LB 187, § 226;   Laws 1992, LB 719A, § 183;   R.S.1943, (1994), § 79-422;   Laws 1996, LB 900, § 744;   Laws 1998, LB 1219, § 19;  Laws 2018, LB377, § 72.  Annotations Raising of money by taxation for construction of school building is authorized. State ex rel. School Dist. of City of Grand Island v. Board of Equalization, 166 Neb. 785, 90 N.W.2d 421 (1958).
NE Code § 79-10,100 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-10,100 - Schoolhouse; erection or improvement; equipment; vote required to approve.

79-10,100.  Schoolhouse; erection or improvement; equipment; vote required to approve.The school board or board of education, upon being satisfied that all the requirements of section 79-1098 have been substantially complied with and that fifty-five percent of all votes cast at the election under such section are in favor of such tax, shall enter such proposition and all the proceedings had thereon upon the records of the school district and shall certify the special tax levy to the county clerk as other tax levies.Source   Laws 1935, c. 170, § 3, p. 624;   C.S.Supp.,1941, § 79-135;   R.S.1943, § 79-146;   Laws 1949, c. 256, § 63, p. 713;   R.S.1943, (1994), § 79-424;   Laws 1996, LB 900, § 746;  Laws 2018, LB377, § 73.
NE Code § 79-10,101 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-10,101 - Schoolhouse; erection or improvement; equipment; tax fund; transfer; limitation upon use; investment.

79-10,101.  Schoolhouse; erection or improvement; equipment; tax fund; transfer; limitation upon use; investment.The sum levied and collected under section 79-10,100 shall (1) constitute a special fund for the purposes for which it was voted, (2) not be used for any other purpose unless otherwise authorized by a fifty-five percent majority vote of the legal voters of the school district cast at the election under section 79-1098, (3) be paid over to the county treasurer of the county in which the administrative office of such school district is located, (4) be kept by the county treasurer and treasurer of the school district separate and apart from other district funds, and (5) be subject to withdrawal as provided in section 79-587. Any portion of such sum so levied and collected, the expenditure of which is not required to effectuate the purposes for which such sum was voted, may be transferred by the school board, at any regular or special meeting by the vote of a majority of the members attending, to the general fund of the district. All funds received by the district treasurer for such purpose shall be immediately invested by such treasurer in United States Government bonds or in such securities in which the state investment officer may invest the permanent school funds during the accumulation of such sinking fund.Source   Laws 1935, c. 170, § 4, p. 625;   C.S.Supp.,1941, § 79-136;   R.S.1943, § 79-147;   Laws 1949, c. 256, § 64, p. 713;   Laws 1969, c. 50, § 2, p. 270;   R.S.1943, (1994), § 79-425;   Laws 1996, LB 900, § 747;   Laws 1997, LB 345, § 35;  Laws 2018, LB377, § 74.  Annotations Pursuant to subsection (2) of this section (formerly section 79-425), special funds must be used for the purpose designated when the fund was established. Rauert v. School Dist. 1-R of Hall Cty., 251 Neb. 135, 555 N.W.2d 763 (1996).
NE Code § 79-10,102 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-10,102 - Schoolhouse; where built.

79-10,102.  Schoolhouse; where built.No school district shall build a schoolhouse outside its district except as provided in section 79-10,119 or when built on land owned by the federal government when such land is controlled under a freeholders lease agreement.Source   Laws 1951, c. 277, § 3, p. 937;   Laws 1955, c. 309, § 1, p. 953;   R.S.1943, (1994), § 79-425.01;   Laws 1996, LB 900, § 748.
NE Code § 79-10,103 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-10,103 - Real property; lease or acquisition; located outside of district; purpose; election; when.

79-10,103.  Real property; lease or acquisition; located outside of district; purpose; election; when.(1) The school board of any school district may lease, purchase, acquire, own, manage, and hold title to real property which is located outside of its school district for laboratory, recreation, camping, or educational facilities, except that any purchase costing more than five thousand dollars by any school district shall be submitted to a vote of the legal voters in that school district seeking to acquire the property.(2) The election provisions of this section do not apply when a school district which currently owns real property outside the school district desires to lease, purchase, acquire, own, manage, and hold title to additional real property located contiguous to such property for laboratory, recreation, camping, or educational facilities.Source   Laws 1965, c. 511, § 1, p. 1632;   Laws 1975, LB 303, § 1;   R.S.1943, (1994), § 79-4,153;   Laws 1996, LB 900, § 749;   Laws 1997, LB 345, § 36;  Laws 2018, LB377, § 75.
NE Code § 79-10,104 (2021)
2021 Nebraska Revised Statutes|Chapter 79 - Schools|79-10,104 - Real property; acquisition; instructional purposes; construction of buildings; limitation.

79-10,104.  Real property; acquisition; instructional purposes; construction of buildings; limitation.(1) A school district may acquire, except by eminent domain, real property for use in instructing students in the practical application of skills taught in classes offered by such school district. A school district may construct or improve buildings upon such property, including, but not limited to, buildings constructed or improved as a part of a buildings trade program offered by such district.(2) Any construction on or improvement or use of property acquired pursuant to subsection (1) of this section shall be in compliance with applicable building codes and zoning requirements.(3) A school district may sell or lease property acquired pursuant to subsection (1) of this section directly or through an agent.Source   Laws 1981, LB 218, § 4;   R.S.1943, (1994), § 79-4,153.01;   Laws 1996, LB 900, § 750.  Cross References  Bids, when required, see section 73-106.