reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1007 - Division of Behavioral Health of Department of Health and Human Services or department; restriction on expenditures; contracts; how treated; Compulsive Gamblers Assistance Fund; use.

9-1007.
Division of Behavioral Health of Department of Health and Human Services or department; restriction on expenditures; contracts; how treated; Compulsive Gamblers Assistance Fund; use.
(1) Except as otherwise provided in subsection (2) of this section, no person acting on behalf of the Division of Behavioral Health of the Department of Health and Human Services or the department shall make expenditures not required by contract obligations entered into before July 1, 2013, until the Gamblers Assistance Program created in section 9-1005 commences its duties.
(2) Any contract between the State of Nebraska and a provider of problem gambling services in existence on July 1, 2013, shall remain in full force and effect and is binding and effective upon the parties to the contract until the contract is terminated according to its terms or renegotiated by the commission.
(3) The Compulsive Gamblers Assistance Fund shall not be subject to any nonstatutory expenditure limitation from any source and shall be available for expenditure as provided in sections 9-1001 to 9-1006.
Source
Laws 2013, LB6, § 7.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1101 - Act, how cited.

9-1101.
Act, how cited.
Sections 9-1101 to 9-1118 shall be known and may be cited as the Nebraska Racetrack Gaming Act.
Source
Initiative Law 2020, No. 430, § 1;
Laws 2021, LB561, § 27;
Laws 2022, LB876, § 14.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1102 - Games of chance; permitted; restrictions.

9-1102.
Games of chance; permitted; restrictions.
Notwithstanding any other provision of law, and to the full extent permitted by the Constitution of Nebraska, including amendments to the Constitution of Nebraska adopted contemporaneously with the enactment of the Nebraska Racetrack Gaming Act, the operation of games of chance is permitted only by authorized gaming operators within licensed racetrack enclosures as provided in the act.
Source
Initiative Law 2020, No. 430, § 2.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1104 - Authorized gaming operator; license; authorized activities; condition of licensure; limitation on participation.

9-1104.
Authorized gaming operator; license; authorized activities; condition of licensure; limitation on participation.
(1) The operation of games of chance at a licensed racetrack enclosure may be conducted by an authorized gaming operator who holds an authorized gaming operator license.
(2) No more than one authorized gaming operator license shall be granted for each licensed racetrack enclosure within the state. It shall not be a requirement that the person or entity applying for or to be granted such authorized gaming operator license hold a racing license or be the same person or entity who operates the licensed racetrack enclosure at which such authorized gaming operator license shall be granted.
(3) Gaming devices, limited gaming devices, and all other games of chance may be operated by authorized gaming operators at a licensed racetrack enclosure.
(4) No person younger than twenty-one years of age shall play or participate in any way in any game of chance or use any gaming device or limited gaming device at a licensed racetrack enclosure.
(5) No authorized gaming operator shall permit an individual younger than twenty-one years of age to play or participate in any game of chance or use any gaming device or limited gaming device conducted or operated pursuant to the Nebraska Racetrack Gaming Act.
(6) If the licensed racetrack enclosure at which such authorized gaming operator conducts games of chance does not hold the minimum number of live racing meets required under section 2-1205, the authorized gaming operator shall be required to cease operating games of chance at such licensed racetrack enclosure until such time as the commission determines the deficiency has been corrected.
Source
Initiative Law 2020, No. 430, § 4;
Laws 2022, LB876, § 15.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1105 - Commission; administer act.

9-1105.
Commission; administer act.
For purposes of providing the necessary licensing and regulation of the operation of games of chance by authorized gaming operators within licensed racetrack enclosures pursuant to the Nebraska Racetrack Gaming Act, the commission shall administer the Nebraska Racetrack Gaming Act. The commission shall have full jurisdiction over and shall supervise all gaming operations pursuant to the Nebraska Racetrack Gaming Act.
Source
Initiative Law 2020, No. 430, § 5;
Laws 2021, LB561, § 29.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1107 - Racing and Gaming Commission's Racetrack Gaming Fund; created; use; investment.

9-1107.
Racing and Gaming Commission's Racetrack Gaming Fund; created; use; investment.
The Racing and Gaming Commission's Racetrack Gaming Fund is created. The fund shall consist of all license, application, and other fees collected under the Nebraska Racetrack Gaming Act. The fund shall be used for administration of the Nebraska Racetrack Gaming Act. Any money in the Racing and Gaming Commission's Racetrack Gaming Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Source
Laws 2021, LB561, § 31;
Laws 2022, LB876, § 19.
Cross References
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1108 - Gaming operator license; applicant; fingerprinting and criminal history record information check; costs.

9-1108.
Gaming operator license; applicant; fingerprinting and criminal history record information check; costs.
Any person applying for a gaming operator license pursuant to the Nebraska Racetrack Gaming Act shall be subject to fingerprinting and a check of such person's criminal history record information maintained by the Identification Division of the Federal Bureau of Investigation for the purpose of determining whether the commission has a basis to deny the license application or to suspend, cancel, or revoke the person's license. The applicant shall pay the actual cost of any fingerprinting or check of such person's criminal history record information.
Source
Laws 2021, LB561, § 32.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1109 - Credit cards; prohibited; applicant or authorized gaming operator; requirements.

9-1109.
Credit cards; prohibited; applicant or authorized gaming operator; requirements.
Credit cards shall not be accepted by any authorized gaming operator for payment for any wager or to purchase coins, tokens, or other forms of credit to be wagered on any game of chance. An account for the purpose of participating in a game of chance under the Nebraska Racetrack Gaming Act may only be funded with cash, coins, a debit card, or a direct link to an account with a financial institution in the name of the player. The commission shall require an authorized gaming operator or applicant for an authorized gaming operator license to demonstrate in the license application and internal controls application the ability to restrict credit card transactions.
Source
Laws 2021, LB561, § 33.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1110 - Sports wagering.

9-1110.
Sports wagering.
(1) The commission may permit an authorized gaming operator to conduct sports wagering. Any sports wager shall be placed in person or at a wagering kiosk in the designated sports wagering area at the licensed racetrack enclosure. A parimutuel wager in accordance with sections 2-1201 to 2-1218 may be placed in the designated sports wagering area at the licensed racetrack enclosure. An individual employed and authorized to accept a sports wager may also accept a parimutuel wager.
(2) A floor plan identifying the designated sports wagering area, including the location of any wagering kiosks, shall be filed with the commission for review and approval. Modification to a previously approved plan must be submitted for approval at least ten days prior to implementation. The area shall not be accessible to persons under twenty-one years of age and shall have a sign posted to restrict access. Exceptions to this subsection must be approved in writing by the commission.
(3) The authorized gaming operator shall submit controls for approval by the commission, that include the following for operating the designated sports wagering area:
(a) Specific procedures and technology partners to fulfill the requirements set forth by the commission;
(b) Other specific controls as designated by the commission;
(c) A process to easily and prominently impose limitations or notification for wagering parameters, including, but not limited to, deposits and wagers; and
(d) An easy and obvious method for a player to make a complaint and to enable the player to notify the commission if such complaint has not been or cannot be addressed by the sports wagering operator.
(4) The commission shall develop policies and procedures to ensure a prohibited participant is unable to place a sports wager or parimutuel wager.
Source
Laws 2021, LB561, § 34;
Laws 2022, LB876, § 20;
Laws 2023, LB775, § 14.
Effective Date: September 2, 2023
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1111 - Game of chance; cheating; gaming device; manipulation; penalties.

9-1111.
Game of chance; cheating; gaming device; manipulation; penalties.
(1) Any person who knowingly cheats at any game of chance is guilty of a Class I misdemeanor.
(2) Any person who manipulates, with the intent to cheat, any component of a gaming device in a manner contrary to the designed and normal operational purpose of the component, including varying the pull of the handle of a gaming machine, with knowledge that the manipulation affects the outcome of the game or with knowledge of any event that affects the outcome of the game, is guilty of a Class I misdemeanor.
Source
Laws 2021, LB561, § 35.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1112 - Participation in unlawful manner; violations; penalties.

9-1112.
Participation in unlawful manner; violations; penalties.
(1) Any person who, in playing any game of chance designed to be played with or to receive or to be operated by tokens approved by the commission or by lawful currency of the United States, knowingly uses tokens other than those approved by the commission, uses currency that is not lawful currency of the United States, or uses currency not of the same denomination as the currency intended to be used in that game is guilty of a Class I misdemeanor.
(2) Any person who knowingly has in such person's possession within a gaming facility any device intended to be used to violate the Nebraska Racetrack Gaming Act is guilty of a Class I misdemeanor.
(3) Any person, other than a duly authorized employee of an authorized gaming operator acting in furtherance of such person's employment within a gaming facility, who knowingly has in such person's possession within a gaming facility any key or device known by such person to have been designed for the purpose of and suitable for opening, entering, or affecting the operation of any game, any dropbox, or any electronic or mechanical device connected to the game or dropbox, is guilty of a Class I misdemeanor.
(4) Any person who knowingly and with intent to use any paraphernalia for manufacturing slugs for cheating or has such paraphernalia in such person's possession is guilty of a Class I misdemeanor. Possession of more than two items of the equipment, products, or material described in subdivision (4)(a) or (b) of this section permits a rebuttable presumption that the possessor intended to use such paraphernalia for cheating. For purposes of this subsection, paraphernalia for manufacturing slugs (a) means the equipment, products, and materials that are intended for use or designed for use in manufacturing, producing, fabricating, preparing, testing, analyzing, packaging, storing, or concealing a counterfeit facsimile of tokens approved by the commission or a lawful coin of the United States, the use of which is unlawful pursuant to the Nebraska Racetrack Gaming Act, and (b) includes: (i) Lead or lead alloy; (ii) molds, forms, or similar equipment capable of producing a likeness of a gaming token or coin; (iii) melting pots or other receptacles; (iv) torches; and (v) tongs, trimming tools, or other similar equipment.
Source
Laws 2021, LB561, § 36.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1113 - Gaming device; acts prohibited; penalties.

9-1113.
Gaming device; acts prohibited; penalties.
(1) A person who manufactures, sells, or distributes a device that is intended by such person to be used to violate any provision of the Nebraska Racetrack Gaming Act is guilty of a Class I misdemeanor.
(2) A person who marks, alters, or otherwise modifies any gaming device in a manner that (a) affects the result of a wager by determining win or loss or (b) alters the normal criteria of random selection that (i) affects the operation of a game of chance or (ii) determines the outcome of a game of chance is guilty of a Class I misdemeanor.
(3) A person who knowingly possesses any gaming device that has been manufactured, sold, or distributed in violation of the Nebraska Racetrack Gaming Act is guilty of a Class I misdemeanor.
Source
Laws 2021, LB561, § 37.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1114 - Making false or misleading statement or entry or failure to maintain or make an entry; penalty.

9-1114.
Making false or misleading statement or entry or failure to maintain or make an entry; penalty.
A person who, in an application, book, or record required to be maintained or in a report required to be submitted by the Nebraska Racetrack Gaming Act or a rule or regulation adopted and promulgated by the commission, knowingly makes a statement or entry that is false or misleading or fails to maintain or make an entry the person knows is required to be maintained or made is guilty of a Class IV felony.
Source
Laws 2021, LB561, § 38;
Laws 2022, LB876, § 21.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1115 - Participation prohibited; violations; penalties.

9-1115.
Participation prohibited; violations; penalties.
(1) A person who knowingly permits an individual whom the person knows is younger than twenty-one years of age to participate in a game of chance is guilty of a Class I misdemeanor.
(2) A person who participates in a game of chance when such person is younger than twenty-one years of age at the time of participation is guilty of a Class I misdemeanor.
Source
Laws 2021, LB561, § 39.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1116 - Violations; general penalty provisions.

9-1116.
Violations; general penalty provisions.
A person who willfully violates, attempts to violate, or conspires to violate any of the provisions of the Nebraska Racetrack Gaming Act for which no other penalty is provided is guilty of a Class I misdemeanor.
Source
Laws 2021, LB561, § 40.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1117 - Authorized gaming operator; license; application; contents.

9-1117.
Authorized gaming operator; license; application; contents.
(1) Any applicant for an authorized gaming operator license shall include in the application to the commission the following:
(a) A market assessment that includes the feasibility and sustainability of the proposed licensed racetrack enclosure for operating games of chance in such proposed location as part of the market in Nebraska at the time of the application, including a study of the impact of such facility on both horseracing and the operation of games of chance in the state;
(b) An analysis of the anticipated impact on infrastructure, including water, electricity, natural gas, roads, and public safety, including police and fire departments;
(c) Zoning and initial planning approval from the city nearest the site of the proposed licensed racetrack enclosure;
(d) A full disclosure of the applicant's record as a racetrack and games of chance operator, including multi-jurisdictional experience;
(e) Evidence of how the proposed licensed racetrack enclosure will improve and give back in a meaningful and sustained way to the community in which the applicant is proposing to build such facility; and
(f) Any other information required by the commission.
(2) The commission may reject an application that does not meet the requirements of this section.
Source
Laws 2022, LB876, § 18.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1118 - List of self-excluded persons.

9-1118.
List of self-excluded persons.
(1) The commission shall establish a list of persons self-excluded from licensed racetrack enclosures in Nebraska. A person may request such person's name to be placed on the list of self-excluded persons by filing an application with the commission, on forms prescribed by the commission, requesting to be self-excluded and agreeing to take personal responsibility for not visiting licensed racetrack enclosures in Nebraska. The application shall specify that, by applying to be a person self-excluded from licensed racetrack enclosures, the applicant agrees that during any period of voluntary exclusion the person is not eligible to collect any winnings or recover any losses resulting from any gaming activity at a licensed racetrack enclosure or be present at a licensed racetrack enclosure.
(2) The commission shall adopt and promulgate rules and regulations for the list of self-excluded persons, including:
(a) Procedures for placement on the list;
(b) The terms for self-removal from the list;
(c) Procedures for providing the list to licensed racetrack enclosures; and
(d) Other such procedures the commission determines are necessary for the effective and efficient administration of the list.
(3) The commission may revoke, limit, condition, suspend, or fine an authorized gaming operator or any officer, employee, or agent of the operator if such licensee knowingly or recklessly fails to exclude or eject from its premises any person on the list of self-excluded persons.
(4) An authorized gaming operator or the officers, agents, and employees of the operator shall not market directly to any person on any list of self-excluded persons. An authorized gaming operator shall deny access to complimentary check-cashing privileges, club programs, and other similar benefits to any person on the list of self-excluded persons.
(5) The list of self-excluded persons shall not be open to public inspection. Nothing in this section shall prohibit an authorized gaming operator from disclosing the identity of any person on the list of self-excluded persons to any affiliated gaming facility operator or other jurisdiction for the limited purpose of assisting in the proper administration of responsible gaming programs in Nebraska or as authorized by law in another jurisdiction.
(6) A person placed on the list of self-excluded persons is prohibited from entering a licensed racetrack enclosure in Nebraska and is ineligible to place a legal wager in Nebraska at such licensed racetrack enclosure. A person on the list of self-excluded persons shall not collect any winnings or recover losses resulting from prohibited gaming activity, and such winnings shall be forfeited to the commission to be used for problem gambling treatment, prevention, and education programs.
Source
Laws 2022, LB876, § 17.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1201 - Annual gaming tax.

9-1201.
Annual gaming tax.
To the full extent permitted by the Constitution of Nebraska, including amendments to the Constitution of Nebraska adopted contemporaneously with the enactment of sections 9-1201 to 9-1208, an annual gaming tax is hereby imposed on the operation of all games of chance by authorized gaming operators within licensed racetrack enclosures.
Source
Initiative Law 2020, No. 431, § 1.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1202 - Terms, defined.

9-1202.
Terms, defined.
For purposes of sections 9-1201 to 9-1209:
(1) Authorized gaming operator means a person or entity licensed pursuant to the Nebraska Racetrack Gaming Act to operate games of chance within a licensed racetrack enclosure;
(2) Designated sports wagering area means an area, as designated by the gaming commission, in which sports wagering is conducted;
(3) Dollar amount collected means the total dollar amount wagered by players of games of chance less the total dollar amount returned to such players as prizes;
(4) Game of chance means any game which has the elements of chance, prize, and consideration, including any wager on a slot machine, table game, counter game, or card game, a keno lottery conducted in accordance with the Nebraska County and City Lottery Act, or sports wagering. Game of chance does not include any game the operation of which is prohibited at a casino by federal law;
(5) Gaming commission means the State Racing and Gaming Commission;
(6) Gross gaming revenue means the dollar amount collected by an authorized gaming operator from operation of all games of chance within a licensed racetrack enclosure as computed pursuant to applicable statutes, rules, and regulations less the total of (a) all federal taxes, other than income taxes, imposed on the operation of such games of chance and (b) the amount provided to players by an authorized gaming operator as promotional gaming credits, but only to the extent such promotional gaming credits are redeemed by players to play one or more games of chance being operated by the authorized gaming operator;
(7) Licensed racetrack enclosure means a premises at which licensed live horseracing is conducted in accordance with the Constitution of Nebraska and applicable Nebraska law;
(8) Promotional gaming credit means a credit, token, or other item of value provided by an authorized gaming operator to a player for the purpose of enabling the player to play a game of chance; and
(9) Sports wagering has the same meaning as in section 9-1103.
Source
Initiative Law 2020, No. 431, § 2;
Laws 2021, LB561, § 41.
Cross References
Nebraska County and City Lottery Act, see section 9-601.
Nebraska Racetrack Gaming Act, see section 9-1101.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1203 - Tax; amount; collection.

9-1203.
Tax; amount; collection.
An annual gaming tax is imposed on gross gaming revenue generated by authorized gaming operators within licensed racetrack enclosures from the operation of all games of chance equal to twenty percent of such gross gaming revenue. The gaming commission shall collect the tax and shall account for and remit such tax as set forth by law.
Source
Initiative Law 2020, No. 431, § 3.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1204 - Tax; proceeds; distribution.

9-1204.
Tax; proceeds; distribution.
Of the tax imposed by section 9-1203, seventy-five percent shall be remitted to the State Treasurer for credit as follows: Two and one-half percent to the Compulsive Gamblers Assistance Fund, two and one-half percent to the General Fund, and seventy percent to the Property Tax Credit Cash Fund. The remaining twenty-five percent of the tax shall be remitted to the county treasurer of the county in which the licensed racetrack enclosure is located to be distributed as follows: (1) If the licensed racetrack enclosure is located completely within an unincorporated area of a county, the remaining twenty-five percent shall be distributed to the county in which such licensed racetrack enclosure is located; or (2) if the licensed racetrack enclosure is located at least partially within the limits of a city or village in such county, one-half of the remaining twenty-five percent shall be distributed to such county and one-half of the remaining twenty-five percent to the city or village in which such licensed racetrack enclosure is at least partially located.
Source
Initiative Law 2020, No. 431, § 4.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1205 - Tax; report.

9-1205.
Tax; report.
Every authorized gaming operator subject to taxation as set forth in sections 9-1201 to 9-1209 shall pay such tax by the fifteenth of each month to the gaming commission and make report thereof to the gaming commission under such rules and regulations as may be prescribed by the gaming commission.
Source
Initiative Law 2020, No. 431, § 5;
Laws 2021, LB561, § 43;
Laws 2022, LB876, § 22.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1206 - Tax; delinquent; penalty; interest.

9-1206.
Tax; delinquent; penalty; interest.
If the tax provided for in sections 9-1201 to 9-1209 is not paid within such time as provided in section 9-1205 or as may be prescribed for payment thereof by rules and regulations prescribed by the gaming commission, the same shall become delinquent and a penalty of ten percent shall be added thereto, together with interest at the rate specified in section 45-104.02, as such rate may from time to time be adjusted, until paid.
Source
Initiative Law 2020, No. 431, § 6;
Laws 2021, LB561, § 44;
Laws 2022, LB876, § 23.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1207 - Reports; violations; penalty.

9-1207.
Reports; violations; penalty.
Any authorized gaming operator that willfully fails, neglects, or refuses to make any report required by sections 9-1201 to 9-1209, or by rules and regulations adopted and promulgated under sections 9-1201 to 9-1209, or that knowingly makes any false statement in any such report, is guilty of a Class IV felony.
Source
Initiative Law 2020, No. 431, § 7;
Laws 2021, LB561, § 45;
Laws 2022, LB876, § 24.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1208 - Severability.

9-1208.
Severability.
If any section or provision of sections 9-1201 to 9-1208 is determined by a court of competent jurisdiction to be unconstitutional or otherwise void or invalid for any reason, such determination shall not affect the validity of sections 9-1201 to 9-1208 as a whole or any part thereof, other than the part so determined to be unconstitutional or otherwise void or invalid.
Source
Initiative Law 2020, No. 431, § 8.
2023 Nebraska Revised Statutes › Chapter 10 - Bonds › 10-101 - State and county treasurers as fiscal agents; exception; bonds; where payable; coupon notes, interest on.

10-101.
State and county treasurers as fiscal agents; exception; bonds; where payable; coupon notes, interest on.
Except as provided in sections 10-134 to 10-141, the State Treasurer shall be the state fiscal agent, and all bonds and coupons issued by the state shall be made payable at the office of the State Treasurer. Except as provided in sections 10-134 to 10-141, the county treasurer shall be the county fiscal agent, and all bonds and coupons issued by any county, township, precinct, city, village, school district, or other political subdivision of a county shall be made payable at the office of the county treasurer, except that all revenue bonds and coupons of cities of the first class may at the discretion of such city be payable at the office of the city treasurer. If the interest on any such bonds is represented by coupon notes, such coupon notes shall contain a provision fixing the rate of interest they shall bear after due until they are paid. When any of the political subdivisions as above enumerated lies in two or more counties, the bonds shall be payable at the office of either one of the county treasurers as may be provided in the history and in the bonds or as provided in sections 10-134 to 10-141.
Source
Laws 1913, c. 15, § 1, p. 78;
R.S.1913, § 365;
Laws 1917, c. 7, § 1, p. 60;
C.S.1922, § 282;
Laws 1925, c. 90, § 1, p. 270;
C.S.1929, § 11-101;
R.S.1943, § 10-101;
Laws 1967, c. 30, § 1, p. 148;
Laws 1969, c. 51, § 1, p. 273;
Laws 1983, LB 421, § 10.
2023 Nebraska Revised Statutes › Chapter 10 - Bonds › 10-102 - Remittances; how made; expenses.

10-102.
Remittances; how made; expenses.
All officers, designated by law for the purpose, shall remit to the State Treasurer, or county treasurer, at least ten days before maturity of any bonds or coupons heretofore or hereafter made payable at the office of the State Treasurer, or the office of any county treasurer, sufficient money out of the tax collected for the purpose, for the redemption of such bonds and coupons. All expenses for exchange and postage, shall be a proper charge against the state, county, city, township, precinct, village, school district or other political subdivision, for which such money is remitted, and shall be allowed the treasurer in his settlement. Any and all such bonds and coupons as shall be paid by any county treasurer shall be a charge against the proper fund of any township, precinct, city, village, school district or other political subdivision for which he has collected taxes or received the funds. Each county treasurer in making remittance for the payment of bonds and coupons shall make such remittance either in New York bank exchange or federal reserve bank exchange or its equivalent.
Source
Laws 1913, c. 15, § 2, p. 78;
R.S.1913, § 366;
Laws 1917, c. 7, § 1, p. 61;
C.S.1922, § 283;
C.S.1929, § 11-102;
R.S.1943, § 10-102.
2023 Nebraska Revised Statutes › Chapter 10 - Bonds › 10-103 - Payment; cancellation and return; duty of state agent.

10-103.
Payment; cancellation and return; duty of state agent.
On receipt of any funds by the state agent, it shall be the duty of such agent to notify the officer from whom received, of the receipt thereof; and immediately on the payment of such bonds or coupons for which funds were remitted, said coupons or bonds shall be canceled and returned to the officer from whom such funds were received.
Source
Laws 1913, c. 15, § 4, p. 79;
R.S.1913, § 368;
C.S.1922, § 285;
C.S.1929, § 11-104;
R.S.1943, § 10-103.
2023 Nebraska Revised Statutes › Chapter 10 - Bonds › 10-105 - Donations to railroad corporations; conditions; noncompliance; effect.

10-105.
Donations to railroad corporations; conditions; noncompliance; effect.
No proposition shall be submitted to the electors of any county for donations of bonds or any other valuables to any railroad corporation, unless said railroad corporation, through its authorized and responsible agent, files for record in the county clerk's office, where such donations of bonds or any other valuables are to be voted upon, a plat of the survey showing the exact line of route through said county, within at least two weeks previous to such election; and no such bonds, or other evidences of indebtedness, or donations, shall be valid if they are voted, unless said railroad corporation builds its line of road within forty rods of the survey as filed in the county clerk's office.
Source
Laws 1879, § 1, p. 151;
R.S.1913, § 370;
C.S.1922, § 287;
C.S.1929, § 11-106;
R.S.1943, § 10-105.
2023 Nebraska Revised Statutes › Chapter 10 - Bonds › 10-106 - County bonds; registration; procedure; certified statement; record.

10-106.
County bonds; registration; procedure; certified statement; record.
The officers of any county in this state issuing bonds shall register in a book kept for that purpose (1) the notice of election, the manner and time of publication, the question submitted, and the adoption of the proposition pursuant to which such bonds were issued and (2) the date, the amount, the number, the maturity, and the place of payment of such bonds, the rate of interest thereon, and the time when and place where such interest is payable. They shall, at the time such bonds are issued, make out and transmit to the county clerk a certified statement of such registry, which shall be attested by the county clerk under his or her official seal. The county clerk, upon the receipt of such statement, shall, in a book kept for that purpose, make an accurate record of the same.
Source
Laws 1875, § 1, p. 169;
R.S.1913, § 371;
C.S.1922, § 288;
C.S.1929, § 11-107;
R.S.1943, § 10-106;
Laws 2001, LB 420, § 3.
Annotations
This section applies to refunding bonds. State ex rel. Niles v. Weston, 67 Neb. 175, 93 N.W. 182 (1903).
2023 Nebraska Revised Statutes › Chapter 10 - Bonds › 10-107 - County bonds; statement of county indebtedness; duties of county clerk; compensation.

10-107.
County bonds; statement of county indebtedness; duties of county clerk; compensation.
At such times as the Auditor of Public Accounts may request, the county clerk shall make out, certify, and transmit to the auditor a full and complete statement of the bonded indebtedness of every description of such county at the date of such statement, particularly setting forth the nature of such bonds and the purpose for which the same were issued. The county clerk shall receive the same compensation for services rendered under this section and section 10-106 as is allowed by law for a copy of like records. Such compensation shall be paid by the county.
Source
Laws 1875, § 2, p. 170;
R.S.1913, § 372;
C.S.1922, § 289;
C.S.1929, § 11-108;
R.S.1943, § 10-107;
Laws 2001, LB 420, § 4.
Annotations
Mandamus petition must show that Auditor of Public Accounts was furnished with necessary data. State ex rel. Niles v. Weston, 67 Neb. 175, 93 N.W. 182 (1903).
2023 Nebraska Revised Statutes › Chapter 10 - Bonds › 10-110 - County bonds; retirement; taxes; levy and collection; duties of county officers.

10-110.
County bonds; retirement; taxes; levy and collection; duties of county officers.
The county clerk shall ascertain from the assessment roll of the county the amount of taxable property in such county and the percentage required to be levied thereon to pay the interest and to create a sinking fund. The county board shall levy such percentage upon the taxable property of the county, and the county clerk shall place the same upon the tax roll of the county in a separate column or columns, designating the purposes for which the taxes are levied. The taxes shall be collected by the county treasurer in the same manner that other taxes are collected.
Source
Laws 1875, § 5, p. 171;
R.S.1913, § 375;
C.S.1922, § 292;
C.S.1929, § 11-111;
R.S.1943, § 10-110;
Laws 2001, LB 420, § 5;
Laws 2023, LB92, § 42.
Operative Date: September 2, 2023
Annotations
Sinking fund tax is levied for public loans, not for floating indebtedness. Union P. Ry. Co. v. York County, 10 Neb. 612, 7 N.W. 270 (1880); Union P. R. R. Co. v. Buffalo County, 9 Neb. 449, 4 N.W. 53 (1880).
2023 Nebraska Revised Statutes › Chapter 10 - Bonds › 10-111 - County bonds; retirement; interest; payment; sinking fund; investment; conditions.

10-111.
County bonds; retirement; interest; payment; sinking fund; investment; conditions.
Upon the receipt of such money by the county treasurer, he shall, out of the same, at once proceed to pay off the interest accrued upon such registered bonds, at the place where such interest is made payable. The county treasurer shall cause the coupons for all interest thus paid to be surrendered, which coupons shall be filed with and canceled by the county clerk, and his receipt taken therefor and retained by said treasurer. The money thus collected and remaining in the hands of the county treasurer after the payment of the said interest as herein provided, except a sufficient amount to pay the accruing interest upon such bonds for the current year, shall be retained as a sinking fund for the final redemption of such bonds, and shall be invested by the county treasurer, when so ordered by the county board, (1) in redeeming the bonds of the county issuing the same, (2) in the bonds of the State of Nebraska, and (3) in the bonds of the United States;
Provided,
the bonds thus purchased shall in all cases be purchased at the lowest market price, after twenty days' notice by publication in at least one newspaper published and in general circulation at the capital city or town of the state; the cost of which advertising, at legal rates, shall be paid out of the sinking fund for the redemption of such bonds.
Source
Laws 1875, § 6, p. 171;
R.S.1913, § 376;
C.S.1922, § 293;
C.S.1929, § 11-112;
R.S.1943, § 10-111.
2023 Nebraska Revised Statutes › Chapter 10 - Bonds › 10-112 - County bonds; retirement; payment out of state; procedure.

10-112.
County bonds; retirement; payment out of state; procedure.
When the interest and principal, or interest only, of any registered bonds are payable in New York City, or elsewhere out of the state, payment shall be then made at the place so designated in such bond or coupon, or at the financial agency of the state for such purposes. In order that the funds may not be misapplied, the county treasurer shall procure a draft for the amount, to be transmitted by drawing his check on some bank in this state, and both check and draft shall be so endorsed as to show upon what bond or bonds the funds shall be applied; or at the request of the party holding or owning such bonds, payment may be made at the office of said treasurer.
Source
Laws 1875, § 7, p. 172;
R.S.1913, § 377;
C.S.1922, § 294;
C.S.1929, § 11-113;
R.S.1943, § 10-112.
2023 Nebraska Revised Statutes › Chapter 10 - Bonds › 10-113 - County treasurer; liability for bond funds.

10-113.
County treasurer; liability for bond funds.
The tax and funds so collected shall be deemed pledged and appropriated to the payment of the interest and principal of the registered bonds herein provided for, until fully satisfied, and the county treasurer shall be liable on his official bond for the faithful disbursement of all money so collected or received by him.
Source
Laws 1875, § 8, p. 172;
R.S.1913, § 378;
C.S.1922, § 295;
C.S.1929, § 11-114;
R.S.1943, § 10-113.
2023 Nebraska Revised Statutes › Chapter 10 - Bonds › 10-114 - County bonds; payment; cancellation at maturity; procedure; expenses.

10-114.
County bonds; payment; cancellation at maturity; procedure; expenses.
When any registered bonds mature, they shall be paid off by the county treasurer at the place where payable out of any money in his or her hands or under his or her control for that purpose, and when so paid the bonds shall be endorsed Canceled by the county treasurer on the face thereof, together with the date of payment, and filed with the county clerk, who shall enter satisfaction of such bonds. If the bonds are payable out of the state, an allowance of one-fourth of one percent shall be made to the county treasurer for the expense attendant in making such payment, to be deducted from any money in his or her hands remaining after payment of such matured bonds.
Source
Laws 1875, § 9, p. 172;
R.S.1913, § 379;
C.S.1922, § 296;
C.S.1929, § 11-115;
R.S.1943, § 10-114;
Laws 1990, LB 924, § 1.
2023 Nebraska Revised Statutes › Chapter 10 - Bonds › 10-115 - Statement of business transacted; duties of county treasurer and county clerk.

10-115.
Statement of business transacted; duties of county treasurer and county clerk.
The county treasurer and county clerk shall, when ordered by the county board, publish a detailed statement of the business transacted by them under the provisions of sections 10-101 to 10-125.
Source
Laws 1875, § 10, p. 173;
R.S.1913, § 380;
C.S.1922, § 297;
C.S.1929, § 11-116;
R.S.1943, § 10-115.
2023 Nebraska Revised Statutes › Chapter 10 - Bonds › 10-117 - Village and city of the second class; certified transcript of proceedings; duties of village or city clerk; lost records.

10-117.
Village and city of the second class; certified transcript of proceedings; duties of village or city clerk; lost records.
The clerk of any village or city of the second class in which any bonds are issued shall furnish a duly certified transcript to the holder of any bond of any such village or city on demand of such holder, except that if the records of such proceedings have been destroyed by fire or other public calamity, a certified statement of the clerk of all proceedings had prior to the issuance of such bonds shall, when approved by resolution of the city council or village board, have the same force and effect as such certified transcript would have had.
Source
Laws 1885, c. 7, § 3, p. 93;
R.S.1913, § 382;
Laws 1921, c. 191, § 1, p. 709;
C.S.1922, § 299;
C.S.1929, § 11-118;
R.S.1943, § 10-117;
Laws 2001, LB 420, § 6.
Annotations
Certified history of proceedings for issuance of bonds is required. Belza v. Village of Emerson, 159 Neb. 651, 68 N.W.2d 272 (1955).
This section requires city clerk to furnish Auditor of Public Accounts with a certified transcript of all proceedings had previous to the issuance of bonds, and when it appears therefrom that bonds were legally issued for a lawful purpose it is the auditor's duty to register them. State ex rel. City of Tekamah v. Marsh, 108 Neb. 835, 189 N.W. 381 (1922).
2023 Nebraska Revised Statutes › Chapter 10 - Bonds › 10-119 - Precinct bonds; retirement; taxes; levy and collection; duties of county board and county treasurer.

10-119.
Precinct bonds; retirement; taxes; levy and collection; duties of county board and county treasurer.
The county board shall, at the usual time of levying taxes in each year, levy a tax upon all the property of the proper precinct, sufficient to pay the annual interest on the bonds and the principal thereof, in accordance with the terms of the proposition under which the bonds were issued. Taxes so levied shall be collected by the county treasurer as other taxes are collected, and the proceeds of the levy shall be retained by the county treasurer and used for the payment of interest on the bonds and the principal thereof as the same become due to the holder thereof, except that in cities having a population of more than fifty thousand inhabitants as determined by the most recent federal decennial census or the most recent revised certified count by the United States Bureau of the Census, the money so collected shall be forwarded to or retained in the treasury of the city for the payment of bonds and interest for which the money was collected.
Source
Laws 1885, c. 8, § 2, p. 95;
R.S.1913, § 384;
Laws 1921, c. 191, § 2, p. 710;
C.S.1922, § 301;
C.S.1929, § 11-120;
R.S.1943, § 10-119;
Laws 2001, LB 420, § 7;
Laws 2017, LB113, § 1.
2023 Nebraska Revised Statutes › Chapter 10 - Bonds › 10-120 - Precinct refunding bonds; sale authorized; use of proceeds.

10-120.
Precinct refunding bonds; sale authorized; use of proceeds.
When the county board of any county issues bonds to refund the bonded indebtedness of any precinct in the State of Nebraska, and in case an exchange of said refunding bonds cannot be effected, the county board is hereby authorized to sell said refunding bonds from time to time, in such sums as may be necessary to create a fund for the redemption of the outstanding bonds aforesaid and pay interest on such bonds to the date of redemption. The money realized from the sale of said refunding bonds shall not be expended or used for any other purpose than for refunding said outstanding bonds and interest on the bonds.
Source
Laws 1885, c. 9, § 1, p. 95;
R.S.1913, § 385;
C.S.1922, § 302;
C.S.1929, § 11-121;
R.S.1943, § 10-120;
Laws 1983, LB 421, § 12.
2023 Nebraska Revised Statutes › Chapter 10 - Bonds › 10-123 - Precinct, township, or school district bonds; duty of local boards.

10-123.
Precinct, township, or school district bonds; duty of local boards.
Precinct, township, or school district boards or officers shall file for record with the county clerk the question submitted, the notice and proof of publication, and the return of votes for and against all bonds issued by such precinct, township, or school district.
Source
G.S.1873, c. 63, § 1, p. 883;
R.S.1913, § 388;
C.S.1922, § 305;
C.S.1929, § 11-124;
R.S.1943, § 10-123;
Laws 1990, LB 924, § 2.
Annotations
Certificate of registration on back of bonds is evidence of corporate existence of school district. State ex rel. Hopkins v. School Dist. No. 7, of Sherman County, 21 Neb. 725, 33 N.W. 266 (1887).
Act of 1875, amending this section and relating to levy of taxes, was invalid because it contained more than one subject and was broader than the title. B. & M. R. R. Co. v. Board of County Comrs. of Saunders County, 9 Neb. 507, 4 N.W. 240 (1880).
Power to borrow money to erect schoolhouse did not authorize issuance of negotiable bonds. Ashuelot Nat. Bank of Keene v. School Dist. No. 7, of Valley County, 56 F. 197 (8th Cir. 1893).
2023 Nebraska Revised Statutes › Chapter 10 - Bonds › 10-124 - Precinct, township, or school district bonds; duty of county clerk; record; contents; fee.

10-124.
Precinct, township, or school district bonds; duty of county clerk; record; contents; fee.
It shall be the duty of the county clerk, in a book prepared for that purpose, to record the question submitted, the notice and proof of publication, the return of votes for and against; and the fee for so doing, to be paid by the precinct, township, or school district board or officers, as the case may be, shall be the same as charged for the recording of deeds and mortgages.
Source
G.S.1873, c. 63, § 2, p. 884;
R.S.1913, § 389;
C.S.1922, § 306;
C.S.1929, § 11-125;
R.S.1943, § 10-124.