reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-815 - Roadhouses; dance halls; carnivals; shows; amusement parks; petition for license; notice; hearing.

23-815.
Roadhouses; dance halls; carnivals; shows; amusement parks; petition for license; notice; hearing.
Notice of said application shall be published at the expense of the applicant for two consecutive weeks in a legal newspaper of general circulation in said county and precinct, giving the time and place at which said application will be considered by the county board. After full consideration, and the hearing of remonstrants, if there be any, the county board may, in its discretion, grant or withhold said license. A renewal of such license may be granted upon application and without complying with the provisions of this section.
Source
Laws 1931, c. 38, § 3, p. 131;
C.S.Supp.,1941, § 26-753;
R.S.1943, § 23-815.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-816 - Roadhouses; dance halls; carnivals; shows; amusement parks; license fee.

23-816.
Roadhouses; dance halls; carnivals; shows; amusement parks; license fee.
Before any such license shall be issued by any county board, the applicant therefor shall pay into the county treasury an annual license fee of ten dollars.
Source
Laws 1931, c. 38, § 4, p. 131;
C.S.Supp.,1941, § 26-754;
R.S.1943, § 23-816;
Laws 1953, c. 54, § 1, p. 187.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-817 - Roadhouses; dance halls; carnivals; shows; amusement parks; license; revocation; violations by licensee; penalty.

23-817.
Roadhouses; dance halls; carnivals; shows; amusement parks; license; revocation; violations by licensee; penalty.
Any person, association, firm or corporation licensed under the provisions of sections 23-813 to 23-816, who shall be convicted of the violation of any law regulating such places of amusement shall have his license revoked upon order of the county board after notice of such proposed action has been given by said board and the licensee has been afforded a reasonable opportunity to appear and show cause why such action should not be had. Any person, association, firm, or corporation violating any of the provisions of said sections shall be guilty of a Class V misdemeanor, and every day upon which this violation shall continue shall be deemed a separate and distinct offense.
Source
Laws 1931, c. 38, § 5, p. 132;
C.S.Supp.,1941, § 26-755;
R.S.1943, § 23-817;
Laws 1977, LB 40, § 93.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-818 - Roadhouse, defined.

23-818.
Roadhouse, defined.
For the purpose of sections 23-813 to 23-817, a roadhouse shall mean an inn or any other place where the public is invited to eat, drink, dance, or participate in any combination of any two or more of these activities.
Source
Laws 1949, c. 34, § 1, p. 127.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-819 - Public grounds and parks; improvement; statues, memorials, and works of art; erection and construction; gifts and bequests.

23-819.
Public grounds and parks; improvement; statues, memorials, and works of art; erection and construction; gifts and bequests.
Any county shall have power to purchase, hold, and improve public grounds and parks within the limits of the county, to provide for the protection and preservation of the same, to provide for the planting and protection of shade or ornamental trees, to erect and construct or aid in the erection and construction of statues, memorials, and works of art upon any public grounds, and to receive donations and bequests of money or property for the above purposes in trust or otherwise.
Source
Laws 1963, c. 107, § 1, p. 434.
Annotations
Counties are empowered to acquire real estate by gift. Bowley v. City of Omaha, 181 Neb. 515, 149 N.W.2d 417 (1967).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-901 - Act, how cited.

23-901.
Act, how cited.
Sections 23-901 to 23-920 shall be known and may be cited as the County Budget Act of 1937.
Source
Laws 1937, c. 56, § 1, p. 224;
C.S.Supp.,1941, § 26-2101;
R.S.1943, § 23-901;
Laws 1945, c. 45, § 1, p. 212.
Annotations
Preparation of general county budget is outlined in this and following sections. State ex rel. Agricultural Extension Service v. Miller, 182 Neb. 285, 154 N.W.2d 469 (1967).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-902 - Sections; applicability; fiscal year.

23-902.
Sections; applicability; fiscal year.
Sections 23-901 to 23-919 shall apply to all the counties of this state, except counties having a population of two hundred thousand or more inhabitants, and shall apply to counties of the latter class to the extent and under the conditions presented in section 23-920. The fiscal year of all counties, except as is provided for in section 23-920, shall begin July 1 and end June 30, and shall be the budget year.
Source
Laws 1937, c. 56, § 2, p. 224;
C.S.Supp.,1941, § 26-2102;
R.S.1943, § 23-902;
Laws 1945, c. 45, § 2, p. 212.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-903 - County budget; scope and contents.

23-903.
County budget; scope and contents.
The budget of the county shall present a complete financial plan for the period for which said budget is drawn, as hereinafter provided. It shall set forth (1) all proposed expenditures for the administration, operation and maintenance of all offices, departments, activities, funds and institutions of the county, (2) the actual or estimated operating deficits from prior years, (3) all interest and debt redemption charges during the period covered by said budget, (4) all expenditures for capital projects to be undertaken or executed during the period covered by said budget, including expenditures for local improvements which may be paid for in whole or in part by special assessments and operating reserves, and (5) the anticipated income, including all fees, license taxes, taxes to be levied and all other means of financing the proposed expenditures for the period covered by said budget;
Provided, however,
in counties having a population of two hundred thousand or more inhabitants, sections 23-901 to 23-919 shall not apply to any matters connected with the foreclosure of taxes and the county board can at any time appropriate, from the unexpended balances out of the general fund, the sums of money necessary to carry through such a tax foreclosure action or actions.
Source
Laws 1937, c. 56, § 3, p. 225;
Laws 1939, c. 24, § 1, p. 124;
C.S.Supp.,1941, § 26-2107;
R.S.1943, § 23-903;
Laws 1945, c. 46, § 1, p. 220;
Laws 1947, c. 69, § 1, p. 220.
Annotations
County Budget Act has no application to a claim filed to recover invalid special assessments paid to county. McClary v. County of Dodge, 176 Neb. 627, 126 N.W.2d 849 (1964).
Act contemplates that allowance of valid claims may result in deficits. Becker v. County of Platte, 155 Neb. 180, 50 N.W.2d 814 (1952).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-904 - County budget document; three parts.

23-904.
County budget document; three parts.
The budget document, setting forth the financial plan of the county for the period covered by said budget, shall embrace three parts, the nature and contents of which shall be as hereinafter set out.
Part I shall consist of a budget message prepared by the budget-making authority, as provided for hereinafter, which shall outline the fiscal policy of the county for the period covered by said budget, describing in connection therewith the important features of the budget plan. It shall also embrace a general budget summary, setting forth the aggregate figures of the budget in such a manner as to show the balanced relations between the total proposed expenditures and operating reserves and the total anticipated income, including all fees, license taxes, taxes to be levied, and all other sources of revenue, contrasted with the corresponding figures for the last two completed fiscal years. The general budget summary shall be supported by explanatory schedules or statements classifying the expenditures contained therein by offices, departments, activities and funds and the income by offices, departments, activities and funds.
Part II shall embrace the detailed budget estimates, both of expenditures and revenue, as provided for in section 13-504. It shall also include statements of the bonded indebtedness of the county, if any, showing the debt redemption requirements, the debt authorized and unissued, the condition of the sinking funds, the borrowing capacity, and a summary, to be furnished by the county treasurer to the budget-making authority, of the uncollected taxes arising from the last three annual levies. In addition thereto it shall contain any statements relative to the financial plan which the budget-making authority may deem advisable or which may be required by the county boards.
Part III shall embrace complete drafts of the resolutions or motions required to give legal sanction to the financial plan when adopted by the county board. These resolutions or motions shall include an appropriation resolution or motion authorizing, by spending agencies and by funds, all expenditures of the local government for the period covered by said budget and such other resolutions or motions as may be required to provide the income necessary to finance the budget.
Source
Laws 1937, c. 56, § 4, p. 225;
Laws 1939, c. 24, § 2, p. 125;
C.S.Supp.,1941, § 26-2104;
R.S.1943, § 23-904;
Laws 1945, c. 45, § 4, p. 213;
Laws 1969, c. 145, § 30, p. 690.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-905 - County budget; budget document; forms; preparation; Auditor of Public Accounts; duties; expenses.

23-905.
County budget; budget document; forms; preparation; Auditor of Public Accounts; duties; expenses.
The form of the county budget and the form of the budget document, as required by the County Budget Act of 1937, shall be formulated by the Auditor of Public Accounts and the Attorney General. The Auditor of Public Accounts shall draft the forms and act in an advisory capacity in the preparation of the budget and may authorize the use of computer equipment and processing in the preparation of the budget. He or she shall transmit copies of the forms to the county clerk of each county in the state on or before July 15 of each year. Any hospital established pursuant to section 23-3501 may file its budget on an accrual basis. The budget document form shall include such estimate blanks for the various offices and departments of the county and such other additional forms as the Auditor of Public Accounts or the Attorney General deems necessary in the computation and preparation of the county budget. The expense of printing and transmitting the required copies to the counties by the Auditor of Public Accounts shall be borne by the state and included in the proper appropriation.
Source
Laws 1939, c. 24, § 2, p. 126;
C.S.Supp.,1941, § 26-2104;
R.S.1943, § 23-905;
Laws 1945, c. 45, § 5, p. 214;
Laws 1987, LB 183, § 2;
Laws 1995, LB 366, § 1;
Laws 2000, LB 692, § 5.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-906 - Budget-making authority, how constituted; budget, when prepared; contents; notice of hearing.

23-906.
Budget-making authority, how constituted; budget, when prepared; contents; notice of hearing.
In each county the finance committee of the county board shall constitute the budget-making authority unless the board, in its discretion, designates or appoints one of its own members or the county comptroller, the county manager, or other qualified person as the budget-making authority. If he or she will accept the appointment, another county official may be appointed as the budget-making authority. For the performance of this additional responsibility, the county official accepting the appointment may receive such additional salary as fixed by the county board.
On or before August 1, the budget-making authority shall prepare a county budget document, in the form required by sections 23-904 and 23-905, for the fiscal year and transmit the document to the county board.
A summary of the budget, in the form required by section 23-905, showing for each fund (1) the requirements, (2) the outstanding warrants, (3) the operating reserve to be maintained, (4) the cash on hand at the close of the preceding fiscal year, (5) the revenue from sources other than taxation, (6) the amount to be raised by taxation, and (7) the amount raised by taxation in the preceding fiscal year, together with a notice of a public hearing to be had with respect to the budget before the county board, shall be published once at least four calendar days prior to the date of hearing in some legal newspaper published and of general circulation in the county or, if no such legal newspaper is published, in some legal newspaper of general circulation in the county. For purposes of such notice, the four calendar days shall include the day of publication but not the day of hearing.
Source
Laws 1937, c. 56, § 5, p. 226;
Laws 1939, c. 24, § 3, p. 126;
C.S.Supp.,1941, § 26-2105;
R.S.1943, § 23-906;
Laws 1945, c. 45, § 6, p. 215;
Laws 1990, LB 874, § 1;
Laws 1991, LB 178, § 1;
Laws 2002, LB 1018, § 1;
Laws 2019, LB212, § 3.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-907 - Hearing; duty of county board.

23-907.
Hearing; duty of county board.
Final action shall not be taken on the proposed budget by the county board until after at least one public hearing has been held thereon by the board, as provided in sections 23-904 to 23-906. It shall be the duty of the county board to arrange for and hold such hearing. A copy of said budget document shall be available at the office of the clerk for public inspection from and after its transmission to the county board by the budget-making authority as provided in section 23-906.
Source
Laws 1937, c. 56, § 6, p. 226;
Laws 1939, c. 24, § 4, p. 127;
C.S.Supp.,1941, § 26-2106;
R.S.1943, § 23-907.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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).
2023 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.
2023 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).
2023 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.
2023 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).
2023 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.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-1112.01 - County officers; employees; use of automobile; allowance.

23-1112.01.
County officers; employees; use of automobile; allowance.
If a trip or trips included in an expense claim filed by any county officer or employee for mileage are made by personal automobile or otherwise, only one claim shall be allowed pursuant to section 23-1112, regardless of the fact that one or more persons are transported in the motor vehicle. No charge for mileage shall be allowed when such mileage accrues while using any motor vehicle owned by the State of Nebraska or by a county.
Source
Laws 1957, c. 70, § 12, p. 304;
Laws 1961, c. 88, § 4, p. 309;
Laws 1967, c. 125, § 2, p. 401;
Laws 1973, LB 338, § 2;
Laws 1974, LB 615, § 2;
Laws 1978, LB 691, § 2;
Laws 1980, LB 615, § 2;
Laws 1981, LB 204, § 26;
Laws 1996, LB 1011, § 9;
Laws 2019, LB609, § 3.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-1114 - County officers and deputies; salaries; fixed by county board; when; method of payment.

23-1114.
County officers and deputies; salaries; fixed by county board; when; method of payment.
(1) The salaries of all elected officers of the county shall be fixed by the county board prior to January 15 of the year in which a general election will be held for the respective offices.
(2) The salaries of all deputies in the offices of the elected officers and appointive veterans service officers of the county shall be fixed by the county board at such times as necessity may require.
(3) The county board may make payments that include, but are not limited to, salaries described in this section or reimbursable expenses by electronic funds transfer or a similar means of direct deposit.
Source
Laws 1953, c. 63, § 1, p. 204;
Laws 1955, c. 72, § 1, p. 224;
Laws 1959, c. 85, § 2, p. 391;
Laws 1963, c. 118, § 1, p. 463;
Laws 1971, LB 574, § 1;
Laws 1973, LB 220, § 1;
Laws 1975, LB 90, § 1;
Laws 1986, LB 1056, § 1;
Laws 1996, LB 1085, § 29;
Laws 2011, LB278, § 1.
Annotations
Sheriff must pay all commissions to county treasurer for credit to the general fund. Muinch v. Hull, 181 Neb. 571, 149 N.W.2d 527 (1967).
Clerk of the county court is not a deputy within the meaning of this section. Bass v. County of Saline, 171 Neb. 538, 106 N.W.2d 860 (1960).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-1114.01 - County officers; salaries; classification of counties.

23-1114.01.
County officers; salaries; classification of counties.
For the purpose of fixing the salaries of certain officers and their deputies, counties shall be classified as follows: Counties having a population of less than three thousand inhabitants, Class 1; three thousand and less than nine thousand inhabitants, Class 2; nine thousand and less than fourteen thousand inhabitants, Class 3; fourteen thousand and less than twenty thousand inhabitants, Class 4; twenty thousand and less than sixty thousand inhabitants, Class 5; sixty thousand and less than two hundred thousand inhabitants, Class 6; and counties of two hundred thousand inhabitants or more, Class 7.
Source
Laws 1961, c. 96, § 1, p. 324;
Laws 1971, LB 856, § 1.
Annotations
Through its omission of election commissioners and chief deputy election commissioners from the language contained in this section through section 23-1114.07, the Legislature did not intend for election commissioners or the chief deputies to be classified as county officers. State ex rel. Peterson v. Shively, 310 Neb. 1, 963 N.W.2d 508 (2021).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-1114.02 - County officers; salaries; Class 1 counties.

23-1114.02.
County officers; salaries; Class 1 counties.
In counties of Class 1, the county clerk, treasurer, sheriff, attorney, and appointive full-time veterans service officer shall each receive a minimum annual salary of five thousand five hundred dollars, to be paid periodically as other county employees out of the general fund.
Source
Laws 1961, c. 96, § 2, p. 324;
Laws 1967, c. 128, § 2, p. 410;
Laws 1967, c. 126, § 1, p. 404;
Laws 1967, c. 127, § 1, p. 406;
Laws 1969, c. 164, § 1, p. 739;
Laws 1971, LB 574, § 2;
Laws 1972, LB 1157, § 1;
Laws 1973, LB 220, § 2;
Laws 1999, LB 272, § 6.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-1114.03 - County officers; salaries; Class 2 counties.

23-1114.03.
County officers; salaries; Class 2 counties.
In counties of Class 2, the county clerk, assessor, treasurer, sheriff, attorney, and appointive full-time veterans service officer shall each receive a minimum annual salary of six thousand dollars, and in counties entitled by law to have a clerk of the district court, the clerk of the district court shall receive a minimum annual salary of fifty-four hundred dollars, to be paid periodically as other county employees out of the general fund.
Source
Laws 1961, c. 96, § 3, p. 325;
Laws 1963, c. 113, § 6, p. 445;
Laws 1967, c. 128, § 3, p. 410;
Laws 1967, c. 127, § 2, p. 407;
Laws 1969, c. 164, § 2, p. 739;
Laws 1971, LB 574, § 3;
Laws 1972, LB 1157, § 2;
Laws 1973, LB 220, § 3;
Laws 1999, LB 272, § 7.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-1114.04 - County officers; salaries; Class 3 counties.

23-1114.04.
County officers; salaries; Class 3 counties.
In counties of Class 3, the county clerk, assessor, treasurer, sheriff, attorney, appointive full-time veterans service officer, and the clerk of the district court shall each receive a minimum annual salary of six thousand five hundred dollars, to be paid periodically as other county employees out of the general fund.
Source
Laws 1961, c. 96, § 4, p. 325;
Laws 1963, c. 113, § 7, p. 445;
Laws 1967, c. 128, § 4, p. 410;
Laws 1967, c. 127, § 3, p. 407;
Laws 1969, c. 164, § 3, p. 739;
Laws 1971, LB 574, § 4;
Laws 1972, LB 1157, § 3;
Laws 1973, LB 220, § 4;
Laws 1999, LB 272, § 8.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-1114.05 - County officers; salaries; Class 4 counties.

23-1114.05.
County officers; salaries; Class 4 counties.
In counties of Class 4, the county clerk, register of deeds, assessor, treasurer, sheriff, attorney, appointive full-time veterans service officer, and the clerk of the district court shall each receive a minimum annual salary of seventy-five hundred dollars, to be paid periodically as other county employees out of the general fund.
Source
Laws 1961, c. 96, § 5, p. 325;
Laws 1967, c. 128, § 5, p. 411;
Laws 1967, c. 127, § 4, p. 408;
Laws 1969, c. 164, § 4, p. 740;
Laws 1971, LB 574, § 5;
Laws 1972, LB 1157, § 4;
Laws 1973, LB 220, § 5;
Laws 1999, LB 272, § 9.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-1114.06 - County officers; salaries; Class 5 counties.

23-1114.06.
County officers; salaries; Class 5 counties.
In counties of Class 5, the county clerk, register of deeds, assessor, treasurer, sheriff, attorney, appointive full-time veterans service officer, and the clerk of the district court shall each receive a minimum annual salary of eight thousand dollars, to be paid periodically as other county employees out of the general fund.
Source
Laws 1961, c. 96, § 6, p. 325;
Laws 1967, c. 128, § 6, p. 411;
Laws 1967, c. 127, § 5, p. 408;
Laws 1969, c. 164, § 5, p. 740;
Laws 1971, LB 574, § 6;
Laws 1972, LB 1157, § 5;
Laws 1973, LB 220, § 6;
Laws 1999, LB 272, § 10.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-1114.07 - County officers; salaries; Class 6 or 7 counties.

23-1114.07.
County officers; salaries; Class 6 or 7 counties.
Members of the county board shall set their own annual salary to be paid out of the general fund. Salaries of other officers, including appointive full-time veterans service officers, in counties of Class 6 or 7 shall be established by the county board, except that the county assessor in counties of Class 7 shall receive a minimum annual salary of twenty thousand dollars, to be paid periodically as other county employees out of the general fund.
Source
Laws 1961, c. 96, § 7, p. 325;
Laws 1965, c. 106, § 1, p. 430;
Laws 1967, c. 127, § 6, p. 408;
Laws 1969, c. 164, § 6, p. 740;
Laws 1971, LB 574, § 7;
Laws 1972, LB 1157, § 6;
Laws 1973, LB 220, § 7;
Laws 2012, LB772, § 1.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-1114.08 - County officers; minimum salaries; person occupying more than one office.

23-1114.08.
County officers; minimum salaries; person occupying more than one office.
When the same person occupies more than one office in the same county, he shall receive only one minimum annual salary.
Source
Laws 1961, c. 96, § 8, p. 326.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-1114.09 - Deputies; one full-time; minimum salary.

23-1114.09.
Deputies; one full-time; minimum salary.
The salary of one full-time deputy of the various county offices shall not be less than sixty-five percent of the county officer's salary. No full-time deputy shall, except for vacation and sick leave periods established by the county board, be entitled to such salary during any period of time that such deputy is not actually engaged in the performance of the official duties of a deputy.
Source
Laws 1961, c. 96, § 9, p. 326;
Laws 1963, c. 119, § 1, p. 465;
Laws 1969, c. 164, § 7, p. 740.
Annotations
Salary of full-time deputy sheriff could not be fixed at less than minimum prescribed by law. Grace v. County of Douglas, 178 Neb. 690, 134 N.W.2d 818 (1965).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-1114.14 - Interpretation of sections.

23-1114.14.
Interpretation of sections.
Sections 23-1114.02 to 23-1114.07 and 23-1114.09 shall be so interpreted as to effectuate their general purpose, to provide, in the public interest, adequate compensation as therein provided for the county officers affected thereby and to give effect to such salaries as soon as same may become operative under the Constitution of the State of Nebraska.
Source
Laws 1969, c. 164, § 8, p. 741.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-1114.15 - Interpretation of sections.

23-1114.15.
Interpretation of sections.
Sections 23-1114 and 23-1114.02 to 23-1114.07 shall be interpreted so as to effectuate their general purpose, to provide, in the public interest, adequate compensation as therein provided for the members of the county board, and to give effect to such salaries as soon as the same may become operative under the Constitution of the State of Nebraska.
Source
Laws 1971, LB 574, § 8.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-1115 - County officers; deputies; compensation.

23-1115.
County officers; deputies; compensation.
When a county officer is compelled by the pressure of the business of the office to employ a deputy, the county commissioners may make a reasonable allowance to such a deputy.
Source
R.S.1866, c. 15, § 6, p. 128;
R.S.1913, § 5742;
C.S.1922, § 5071;
C.S.1929, § 84-808;
R.S.1943, (1987), § 84-808;
Laws 1990, LB 821, § 2.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-1201.01 - County attorney; residency; appointment of nonresident attorney, when; contract.

23-1201.01.
County attorney; residency; appointment of nonresident attorney, when; contract.
(1) Except as provided in subsection (2) of this section, a qualified person need not be a resident of the county when he or she files for election as county attorney, but if elected as county attorney, such person shall reside in a county for which he or she holds office, except that a county attorney serving in a county which does not have a city of the metropolitan, primary, or first class may reside in an adjoining Nebraska county.
(2) If there is no county attorney elected pursuant to section 32-522 or if a vacancy occurs for any other reason, the county board of such county may appoint a qualified attorney from any Nebraska county to the office of county attorney. In making such appointment, the county board shall negotiate a contract with the attorney, such contract to specify the terms and conditions of the appointment, including the compensation of the attorney, which compensation shall not be subject to sections 23-1114.02 to 23-1114.06.
Source
Laws 1943, c. 60, § 1, p. 234;
R.S.1943, § 23-1201.01;
Laws 1971, LB 109, § 1;
Laws 1986, LB 812, § 2;
Laws 1993, LB 468, § 1;
Laws 1994, LB 76, § 541;
Laws 1995, LB 669, § 1;
Laws 1996, LB 1085, § 30;
Laws 2003, LB 84, § 1.
Annotations
Failure by a county attorney to reside in the county he or she holds office is not official misconduct. Residing in the county where one holds office as county attorney is not an official duty. Hynes v. Hogan, 251 Neb. 404, 558 N.W.2d 35 (1997).