reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1031.01 - Appropriations Committee; duties.

79-1031.01.
Appropriations Committee; duties.
The Appropriations Committee of the Legislature shall annually include the amount necessary to fund the state aid that will be certified to school districts on or before June 15, 2023, and on or before March 1 of each year thereafter for each ensuing school fiscal year in its recommendations to the Legislature to carry out the requirements of the Tax Equity and Educational Opportunities Support Act.
Source
Laws 1997, LB 710, § 17;
Laws 1997, LB 806, § 54;
Laws 1998, Spec. Sess., LB 1, § 34;
Laws 1999, LB 149, § 15;
Laws 2002, LB 898, § 14;
Laws 2005, LB 126, § 51;
Referendum 2006, No. 422;
Laws 2007, LB21, § 6;
Laws 2008, LB988, § 48;
Laws 2009, LB61, § 5;
Laws 2009, LB545, § 22;
Laws 2009, LB548, § 5;
Laws 2010, LB711, § 6;
Laws 2010, LB1071, § 24;
Laws 2011, LB18, § 13;
Laws 2012, LB633, § 5;
Laws 2013, LB408, § 4;
Laws 2014, LB838, § 4;
Laws 2017, LB119, § 5;
Laws 2019, LB430, § 5;
Laws 2020, LB880, § 5;
Laws 2023, LB583, § 9.
Effective Date: June 1, 2023
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1031.02 - School district; department; reports.

79-1031.02.
School district; department; reports.
(1) For school fiscal year 2023-24 and each school fiscal year thereafter, each school district shall submit a report to the department that includes the following information:
(a) The amount by which the school district reduced its property tax request for such school fiscal year, if any such reduction occurred; and
(b) Other information as required by the department.
(2) The department shall compile the information received from school districts under subsection (1) of this section and shall submit a comprehensive report of all such information annually to the Governor, the chairperson of the Education Committee of the Legislature, and the Clerk of the Legislature. The report submitted to the committee and the Clerk of the Legislature shall be submitted electronically.
Source
Laws 2023, LB583, § 10.
Effective Date: June 1, 2023
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1035.01 - Permanent school fund; use.

79-1035.01.
Permanent school fund; use.
The permanent school fund is the fund described in Article VII, sections 7 and 8, of the Constitution of Nebraska, the principal of which shall be held and invested in perpetuity by the state in trust for the support of its common schools. The annual interest and other income, but not the principal, is subject to use for the support and maintenance of the common schools in each public school district of the state as the Legislature provides in accordance with Article VII, section 9, of the Constitution of Nebraska.
Source
Laws 1997, LB 345, § 31.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1035.02 - Temporary school fund; use.

79-1035.02.
Temporary school fund; use.
The temporary school fund is the holding fund to which the interest, dividends, and any other income from the permanent school fund, the net income from the school lands, and the money from all other sources required or provided by law are credited as described in Article VII, section 9, of the Constitution of Nebraska. The entire balance of the temporary school fund, including all interest and any other income therefrom, shall be exclusively used for the support and maintenance of the common schools in each public school district in the state as the Legislature provides, in accordance with Article VII, section 9, of the Constitution of Nebraska, and shall be distributed to each public school district annually.
Source
Laws 1997, LB 345, § 32.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1035.03 - School lands, defined.

79-1035.03.
School lands, defined.
School lands are those lands owned or acquired by the state in trust for the support of its common schools as such lands are described in Article VII, section 6, of the Constitution of Nebraska.
Source
Laws 1997, LB 345, § 33.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1037 - School funds; distribution; basis.

79-1037.
School funds; distribution; basis.
(1) Each county treasurer shall add (a) all money received by the county treasurer of his or her county on account of fines and licenses, (b) the proceeds from the sale of schoolhouses, sites, or other property of a school district, and (c) all unexpended balances of proceeds of taxes levied by a district when the district has been taken by the United States for any defense, flood control, irrigation, or war project.
(2) The sum total referred to in subsection (1) of this section shall be distributed to the several districts of the county pro rata according to the enumeration of those children who are five through eighteen years of age for which the district is obligated to report on the census last returned by the districts.
Source
Laws 1881, c. 78, subdivision XI, § 4, p. 369;
R.S.1913, § 6931;
Laws 1915, c. 122, § 2, p. 281;
Laws 1917, c. 127, § 1, p. 308;
C.S.1922, § 6514;
C.S.1929, § 79-2003;
Laws 1943, c. 197, § 3, p. 664;
R.S.1943, § 79-2003;
Laws 1949, c. 265, § 1, p. 879;
Laws 1949, c. 256, § 379, p. 818;
Laws 1951, c. 276, § 12, p. 933;
Laws 1953, c. 291, § 8, p. 992;
Laws 1961, c. 409, § 1, p. 1227;
Laws 1963, c. 493, § 2, p. 1576;
Laws 1971, LB 1002, § 2;
Laws 1977, LB 487, § 2;
Laws 1985, LB 633, § 11;
Laws 1990, LB 1090, § 24;
Laws 1991, LB 511, § 62;
Laws 1992, LB 245, § 67;
R.S.1943, (1994), § 79-1304;
Laws 1996, LB 900, § 683;
Laws 1999, LB 272, § 97.
Annotations
This section provides the basis for distribution of school fund. School Dist. No. 54 of Douglas County v. School Dist. of Omaha, 171 Neb. 769, 107 N.W.2d 744 (1961).
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1038 - School funds; apportionment; formation of new district; when eligible.

79-1038.
School funds; apportionment; formation of new district; when eligible.
When a district is formed from other districts where during the preceding school year school has been kept open the term required by law, such new district will be held and deemed to have had school the lawful time and apportionment shall be made to it accordingly.
Source
Laws 1881, c. 78, subdivision XI, § 5, p. 370;
R.S.1913, § 6932;
C.S.1922, § 6515;
C.S.1929, § 79-2004;
R.S.1943, § 79-2004;
Laws 1949, c. 256, § 380, p. 819;
R.S.1943, (1994), § 79-1305;
Laws 1996, LB 900, § 684.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1039 - School funds; apportionment; duties.

79-1039.
School funds; apportionment; duties.
After making the apportionment pursuant to section 79-1037, the county treasurer shall (1) enter the apportionment immediately in a book kept for that purpose, (2) furnish the secretary of each school district in the county a certificate showing the amount due such district, and (3) distribute the funds to each district in the amount due such district for its share of the apportionment.
Source
Laws 1881, c. 78, subdivision XI, § 7, p. 370;
R.S.1913, § 6934;
C.S.1922, § 6517;
C.S.1929, § 79-2006;
R.S.1943, § 79-2006;
Laws 1949, c. 256, § 381, p. 820;
Laws 1951, c. 288, § 1, p. 955;
Laws 1989, LB 487, § 10;
Laws 1990, LB 1090, § 25;
R.S.1943, (1994), § 79-1306;
Laws 1996, LB 900, § 685;
Laws 1999, LB 272, § 98.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1040 - School funds; apportionment; county treasurer; no compensation allowed.

79-1040.
School funds; apportionment; county treasurer; no compensation allowed.
County treasurers shall not charge for receiving and disbursing the school apportionment.
Source
Laws 1881, c. 78, subdivision XI, § 8, p. 370;
R.S.1913, § 6935;
C.S.1922, § 6518;
C.S.1929, § 79-2007;
R.S.1943, § 79-2007;
Laws 1949, c. 256, § 382, p. 820;
Laws 1990, LB 1090, § 26;
R.S.1943, (1994), § 79-1307;
Laws 1996, LB 900, § 686.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1041 - County treasurer; distribute school funds; when.

79-1041.
County treasurer; distribute school funds; when.
Each county treasurer of a county with territory in a learning community shall distribute any funds collected by such county treasurer from the common general fund levy of such learning community to each member school district pursuant to section 79-1073 at least once each month.
Each county treasurer shall, upon request of a majority of the members of the school board or board of education in any school district, at least once each month distribute to the district any funds collected by such county treasurer for school purposes.
Source
Laws 1976, LB 803, § 1;
R.S.1943, (1994), § 79-1307.01;
Laws 1996, LB 900, § 687;
Laws 2009, LB392, § 13;
Laws 2016, LB1067, § 47.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1042 - School funds; embezzlement by school district treasurer.

79-1042.
School funds; embezzlement by school district treasurer.
Except as provided by section 79-1043, school district treasurers shall not lend or use any part of the school money which may be in their hands under penalty of fine and imprisonment as provided regarding embezzlement under sections 28-509 to 28-518.
Source
Laws 1881, c. 78, subdivision XI, § 9, p. 370;
R.S.1913, § 6936;
C.S.1922, § 6519;
C.S.1929, § 79-2008;
R.S.1943, § 79-2008;
Laws 1949, c. 256, § 383, p. 820;
Laws 1959, c. 382, § 5, p. 1326;
R.S.1943, (1994), § 79-1308;
Laws 1996, LB 900, § 688.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1043 - School funds; investment; interest; repurchase agreements; securities; how held.

79-1043.
School funds; investment; interest; repurchase agreements; securities; how held.
(1) Any school district may, by and with the consent of the school board or board of education of the school district, invest the funds of the school district in securities the nature of which individuals of prudence, discretion, and intelligence acquire or retain in dealing with the property of another. Every school district having invested in such securities shall deliver the same as funds of the office. The interest received on any investments authorized by this section shall be credited to the fund from which the money was taken to make the investment.
(2) The securities referred to in subsection (1) of this section may be invested in through repurchase agreements. Each repurchase agreement shall require that the items purchased through the repurchase agreement be subject to repurchase from the school district upon demand by the treasurer of the school district. No such repurchase agreement shall be entered into until the treasurer of the school district who proposes to enter into the repurchase agreement has received a perfected security interest in the securities as collateral for their prompt repurchase.
(3) All securities referred to in this section or in the Class V School Employees Retirement Act may be held and evidenced by book entry account rather than through the holding and retaining of original certificates, indentures, or governing instruments for such securities.
Source
Laws 1957, c. 360, § 1, p. 1219;
Laws 1971, LB 291, § 1;
Laws 1987, LB 30, § 1;
Laws 1989, LB 379, § 1;
Laws 1994, LB 1310, § 12;
R.S.1943, (1994), § 79-1308.01;
Laws 1996, LB 900, § 689;
Laws 1998, LB 497, § 28.
Cross References
Class V School Employees Retirement Act, see section 79-978.01.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1044 - Forest reserve funds; distribution for schools and roads; how made.

79-1044.
Forest reserve funds; distribution for schools and roads; how made.
The forest reserve funds, annually paid into the state treasury by the United States Government under an act of Congress approved June 30, 1906, shall be distributed among the counties of the state entitled to such funds for the benefit of the public schools and the public roads of such counties based upon information provided by the United States Department of the Interior. The Commissioner of Education shall, on or before August 5, make apportionment of such funds to such counties according to the number of acres of forest reserve in each county and certify the apportionment of each county to the county treasurer of the proper county and to the Director of Administrative Services. The director shall make payments to the various counties for the amount specified by the commissioner.
Source
Laws 1907, c. 143, § 1, p. 453;
R.S.1913, § 6938;
C.S.1922, § 6521;
C.S.1929, § 79-2010;
R.S.1943, § 79-2010;
Laws 1947, c. 284, § 1, p. 892;
Laws 1949, c. 256, § 384, p. 820;
R.S.1943, (1994), § 79-1309;
Laws 1996, LB 900, § 690;
Laws 1999, LB 272, § 99;
Laws 2001, LB 797, § 33;
Laws 2011, LB333, § 11;
Laws 2021, LB509, § 16.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1045 - Forest reserve funds; apportionment; how made.

79-1045.
Forest reserve funds; apportionment; how made.
The county treasurer shall, within twenty days after receiving the apportionment under section 79-1044, apportion the amount as follows: (1) To each school district lying wholly or partly within any such forest reserve, an amount equal to the actual per pupil cost for each pupil actually residing in that part of the district which is within such forest reserve, but this apportionment per pupil shall not exceed the average annual cost per pupil, based on average daily attendance within that county; and (2) of the remaining amount, one-fifth to the public road fund of the county, one-fifth equally to the several school districts in the county, and the remaining three-fifths to the several school districts in the county pro rata according to the enumeration of scholars last returned by the districts. The county treasurer shall, with the approval of the county board, have authority to retain the money to be allocated under this subdivision to Class III school districts of the county to be used for the establishment and support of a county circulating library for Class III school districts. A school district which has failed to sustain a school taught by a legally qualified teacher for the length of time required by law shall not be entitled to receive any portion of the Forest Reserve Fund.
Source
Laws 1907, c. 143, § 2, p. 453;
R.S.1913, § 6939;
C.S.1922, § 6522;
C.S.1929, § 79-2011;
R.S.1943, § 79-2011;
Laws 1949, c. 256, § 385, p. 821;
Laws 1953, c. 312, § 1, p. 1037;
Laws 1963, c. 494, § 1, p. 1578;
Laws 1965, c. 529, § 1, p. 1662;
R.S.1943, (1994), § 79-1310;
Laws 1996, LB 900, § 691;
Laws 1999, LB 272, § 100;
Laws 2018, LB377, § 66.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1046 - Forest reserve funds; apportionment; certification to districts.

79-1046.
Forest reserve funds; apportionment; certification to districts.
The county treasurer shall, immediately after making the apportionment under section 79-1044, (1) enter the apportionment in a book kept for that purpose, (2) furnish the secretary of each district in the county a certificate showing the amount due such district, and (3) distribute the funds to each district in the amount due such district for its share of the Forest Reserve Fund.
Source
Laws 1907, c. 143, § 3, p. 454;
R.S.1913, § 6940;
C.S.1922, § 6523;
C.S.1929, § 79-2012;
R.S.1943, § 79-2012;
Laws 1949, c. 256, § 386, p. 821;
R.S.1943, (1994), § 79-1311;
Laws 1996, LB 900, § 692;
Laws 1999, LB 272, § 101.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1047 - Public grazing funds; distribution to counties; how made.

79-1047.
Public grazing funds; distribution to counties; how made.
The public grazing funds, annually paid to the state treasury by the United States Government under the federal Taylor Grazing Act, 43 U.S.C. 315i, as such act existed on May 8, 2001, shall be distributed among the counties of the state entitled to such funds for the benefit of the school districts of such counties based upon information provided by the United States Department of the Interior. The Commissioner of Education shall, on or before August 5, make apportionment of such funds to such counties according to the number of acres of grazing land in each county and certify the apportionment of each county to the county treasurer of the proper county and to the Director of Administrative Services. The director shall make payments to the various counties for the amount so specified by the Commissioner of Education.
Source
Laws 1947, c. 300, § 1, p. 916;
R.S.Supp.,1947, § 79-2013;
Laws 1949, c. 256, § 387, p. 821;
Laws 1951, c. 289, § 1, p. 956;
R.S.1943, (1994), § 79-1312;
Laws 1996, LB 900, § 693;
Laws 1999, LB 272, § 102;
Laws 2001, LB 797, § 34;
Laws 2011, LB333, § 12;
Laws 2021, LB509, § 17.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1048 - Public grazing funds; distribution.

79-1048.
Public grazing funds; distribution.
The county treasurer shall, within twenty days after receiving the apportionment under section 79-1047, distribute the funds to the school districts in the county from which the public grazing funds were derived in proportion to the respective acreage of grazing lands in each district within the county.
Source
Laws 1947, c. 300, § 2, p. 917;
R.S.Supp.,1947, § 79-2014;
Laws 1949, c. 266, § 1, p. 880;
Laws 1949, c. 256, § 388, p. 822;
R.S.1943, (1994), § 79-1313;
Laws 1996, LB 900, § 694;
Laws 1999, LB 272, § 103.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1049 - Flood control funds; distribution for schools and roads; how made.

79-1049.
Flood control funds; distribution for schools and roads; how made.
The funds paid to the State Treasurer by the United States Government under the federal Flood Control Act, 33 U.S.C. 701c-3, on account of the leasing of lands acquired by the United States for flood control purposes in the State of Nebraska, shall be distributed among the counties of the state entitled to the same for the benefit of the public schools and public roads of such counties.
Source
Laws 1949, c. 251, § 1, p. 683;
R.S.1943, (1994), § 79-1315;
Laws 1996, LB 900, § 695.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1050 - Flood control funds; counties entitled to share.

79-1050.
Flood control funds; counties entitled to share.
The county in which the land described in section 79-1049 is situated on which lease rentals are paid shall be entitled to receive the lease rentals for the benefit of the public schools and public roads of the county. When the land is situated in more than one county, the distributive share to each county from the lease rentals shall be proportional to such land's area within the county.
Source
Laws 1949, c. 251, § 2, p. 683;
R.S.1943, (1994), § 79-1316;
Laws 1996, LB 900, § 696.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1051 - Flood control funds; apportionment by Commissioner of Education.

79-1051.
Flood control funds; apportionment by Commissioner of Education.
The distribution of the funds received by the State Treasurer under section 79-1049 shall be made based upon information provided by the United States Department of the Interior. The Commissioner of Education shall, on or before August 5, make apportionment of such funds to the counties entitled thereto in accordance with section 79-1050 and certify the apportionment of each county to the county treasurer of the proper county and to the Director of Administrative Services. The director shall make payments to the various counties for the amount specified by the commissioner.
Source
Laws 1949, c. 251, § 3, p. 683;
R.S.1943, (1994), § 79-1317;
Laws 1996, LB 900, § 697;
Laws 1999, LB 272, § 104;
Laws 2001, LB 797, § 35;
Laws 2011, LB333, § 13;
Laws 2021, LB509, § 18.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1052 - Flood control funds; apportionment for schools and roads.

79-1052.
Flood control funds; apportionment for schools and roads.
The county treasurer shall, within twenty days after receiving the apportionment under section 79-1051, apportion the amount as follows: One-fifth of the whole amount to the public road fund of the county and the remaining four-fifths to the school districts in the county from which the rental was derived in proportion to the respective acreage of lands leased in each school district within the county by the United States Government which have been acquired for flood control purposes. The county treasurer shall determine the amount each district is to receive and make apportionment thereof.
Source
Laws 1949, c. 251, § 4, p. 684;
R.S.1943, (1994), § 79-1318;
Laws 1996, LB 900, § 698;
Laws 1999, LB 272, § 105.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1053 - Flood control funds; certification to districts.

79-1053.
Flood control funds; certification to districts.
The county treasurer shall, immediately after making the apportionment under section 79-1052, enter the apportionment in a book kept for that purpose. The county treasurer shall also furnish the school board secretary in each district in the county a certificate showing the amount due such district, which amount shall be subject to the order of the school district, through its proper officers, on the county treasurer.
Source
Laws 1949, c. 251, § 5, p. 684;
R.S.1943, (1994), § 79-1319;
Laws 1996, LB 900, § 699;
Laws 1999, LB 272, § 106.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1062 - Federal Mineral Leasing Act funds; disposition.

79-1062.
Federal Mineral Leasing Act funds; disposition.
All money paid semiannually to the State Treasurer by the United States Government under the federal Mineral Leasing Act shall be placed in the permanent school fund, subject to the laws governing such permanent school fund.
Source
Laws 1953, c. 260, § 1, p. 870;
R.S.1943, (1994), § 79-1328;
Laws 1996, LB 900, § 708.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1063 - State Department of Education Trust Fund; created; use; emergency cash fund; created; investment.

79-1063.
State Department of Education Trust Fund; created; use; emergency cash fund; created; investment.
The State Department of Education Trust Fund is created. The fund shall consist of all property, real or personal, acquired by donation, devise, or bequest by the Nebraska School for the Visually Handicapped or the Nebraska Center for the Education of Children who are Blind or Visually Impaired and all money derived from the sale or lease of property donated, devised, or bequeathed to the school or center. Out of money in such fund not restricted from such use by the terms of the donation, devise, or bequest, an emergency cash fund of not to exceed five hundred dollars shall be established for immediate and unusual needs as may arise. Such emergency cash fund shall be reimbursed from the State Department of Education Trust Fund for any expenditures.
Any money in the State Department of Education Trust 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, subject to the following exceptions: (1) No such investment need be made if, according to the terms of the donation, devise, or bequest, the State Board of Education is not limited to the expenditure of only the interest or income derived from the donation, devise, or bequest; and (2) no such investment shall be made if the will or instrument making such donation, devise, or bequest makes other provisions or directions as to investment and in such cases the state investment officer, acting for the State Board of Education, shall comply with the provisions or directions of such will or instrument if such provisions or directions are not inconsistent with the laws of this state.
Source
Laws 1967, c. 528, § 1, p. 1752;
Laws 1969, c. 584, § 81, p. 2394;
Laws 1976, LB 758, § 1;
Laws 1986, LB 1177, § 37;
Laws 1995, LB 7, § 89;
R.S.Supp.,1995, § 79-1345;
Laws 1996, LB 900, § 709;
Laws 1999, LB 813, § 29.
Cross References
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1064 - State Department of Education Cash Fund; created; use; investment.

79-1064.
State Department of Education Cash Fund; created; use; investment.
The State Department of Education Cash Fund is created. Except as to other revenue the disposition of which is otherwise provided for, all sums of money received by the State Department of Education from the sale of goods and materiel, fees from any training program or services rendered, and any revenue such department may receive from any other source shall be remitted to the State Treasurer for credit to the State Department of Education Cash Fund. The State Treasurer shall disburse such amounts in the fund as are available and considered incident to the administration and operation of the State Department of Education. Money in the State Department of Education Cash Fund may be transferred to the General Fund at the direction of the Legislature. All disbursements for the State Department of Education Cash Fund shall be made upon vouchers issued by the State Department of Education and warrants drawn by the Director of Administrative Services. Any money in the State Department of Education Cash 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 1973, LB 544, § 1;
Laws 1983, LB 469, § 5;
R.S.1943, (1994), § 79-1346;
Laws 1996, LB 900, § 710.
Cross References
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1065 - Financial support to school districts; adjustments authorized; records.

79-1065.
Financial support to school districts; adjustments authorized; records.
The State Department of Education shall adjust payments of state funds provided under Chapter 79 or federal funds provided under federal law to school districts which, after final determination, received funds not equal to the appropriate allocation for the previous school fiscal year such that the district will receive the funds to which it was finally determined to be entitled. If the total adjustment cannot be made from the funds to be provided in the current school fiscal year, the adjustment shall be prorated, with additional adjustments made to payments for future school fiscal years. The department shall maintain an accurate account and a record of the reasons the adjustments were made and the amount of such adjustments.
Source
Laws 1976, LB 903, § 10;
Laws 1987, LB 367, § 68;
Laws 1990, LB 1059, § 41;
Laws 1991, LB 511, § 63;
Laws 1992, LB 245, § 68;
Laws 1992, LB 1001, § 30;
R.S.1943, (1994), § 79-1369;
Laws 1996, LB 900, § 711;
Laws 1997, LB 710, § 20;
Laws 1998, Spec. Sess., LB 1, § 38;
Laws 2017, LB512, § 17.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1065.01 - Financial support to school districts; lump-sum payments.

79-1065.01.
Financial support to school districts; lump-sum payments.
If the adjustment under section 79-1065 results in a school district being entitled to the payment of additional funds, the State Department of Education shall automatically make a lump-sum payment to the school district if the payment is less than one thousand dollars. For amounts equal to or greater than one thousand dollars, the district may apply to the State Department of Education for a lump-sum payment for any amount up to one hundred percent of the adjustment, except that when a school district is to receive a lump-sum payment pursuant to section 79-1022, one hundred percent of the adjustment shall be paid as one lump-sum payment on the last business day of December during the ensuing school fiscal year. The department shall notify the Director of Administrative Services of the amount of funds to be paid in a lump sum and the reduced amount of the monthly payments pursuant to section 79-1022. The department shall make such payment in a lump sum not later than the last business day of September of the year in which the final determination under this section is made.
Source
Laws 2000, LB 1213, § 2;
Laws 2009, LB549, § 34;
Laws 2016, LB1066, § 19.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1066 - School districts; financial support from an entity constructing an electric generating facility; legislative findings.

79-1066.
School districts; financial support from an entity constructing an electric generating facility; legislative findings.
All ratepayers of public power districts, public power and irrigation districts, municipalities, electric cooperatives, electric membership corporations, or other entities which construct electric generating facilities benefit from such construction, and due to the influx of large numbers of workers and their families during certain periods of such construction, residents in areas surrounding such electric generating facility sites may sustain additional tax burdens for the education of the workers' children. It is the public policy of this state that, in order to promote the general health, welfare, and quality of education, any public power district, public power and irrigation district, municipality, electric cooperative, electric membership corporation, or other entity engaged in such construction may use its funds for the purpose of paying money to certain school districts as provided in sections 79-1066 to 79-1069 in order to alleviate the impact resulting from such construction, and any such use of funds is hereby determined to be for a public purpose.
Source
Laws 1981, LB 15, § 1;
Laws 1985, LB 6, § 2;
R.S.1943, (1994), § 79-1371;
Laws 1996, LB 900, § 712.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1067 - School districts; entity constructing electric generating facility; payments authorized; amount.

79-1067.
School districts; entity constructing electric generating facility; payments authorized; amount.
If either parent of a student attending public schools in any school district is employed in the construction of an electric generating facility, as determined by the school district within one hundred fifty days after commencement of the school year, the public power district, public power and irrigation district, municipality, electric cooperative, electric membership corporation, or other entity constructing and owning such facility may pay to any such impacted school district, upon written request with certified supporting information from such school district, an amount which shall not exceed the amount derived by (1) taking the total receipts of such school district from the local property tax levy for the preceding school fiscal year, less one-half of any amount included therein which is provided for the payment of servicing bonded indebtedness on any school facility, plus depreciation at the annual rate of three percent on any school facility, (2) dividing the total thereof by the average daily membership of resident students in such school district for the preceding school fiscal year, and (3) multiplying the resulting quotient by the number of children of such employees attending such school district in the current school fiscal year.
Source
Laws 1981, LB 15, § 2;
Laws 1992, LB 1063, § 199;
Laws 1992, Second Spec. Sess., LB 1, § 170;
R.S.1943, (1994), § 79-1372;
Laws 1996, LB 900, § 713;
Laws 1998, Spec. Sess., LB 1, § 39.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1068 - School districts; entity constructing electric generating facility; retroactive payments authorized.

79-1068.
School districts; entity constructing electric generating facility; retroactive payments authorized.
For each school year commencing with the 1977-78 school year which has begun or has been completed prior to February 19, 1981, a public power district, public power and irrigation district, municipality, electric cooperative, electric membership corporation, or other entity subject to sections 79-1066 to 79-1069 may pay to any impacted school district, upon written request with certified supporting information from such school district within one hundred eighty days after February 19, 1981, an amount which shall not exceed the amount calculated in accordance with the formula set forth in section 79-1067 as applied to the applicable school year.
Source
Laws 1981, LB 15, § 3;
Laws 1985, LB 6, § 3;
R.S.1943, (1994), § 79-1373;
Laws 1996, LB 900, § 714.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1069 - School districts; payments; conditions.

79-1069.
School districts; payments; conditions.
Prior to any payment to an impacted school district as provided in sections 79-1066 to 79-1069, the governing body of the public power district, public power and irrigation district, municipality, electric cooperative, electric membership corporation, or other entity constructing and owning such electric generating facility shall find and determine that such payment will promote the general health, welfare, and quality of education and will be in the best interests of the entity in its proprietary capacity and its relations with its employees, its contractors, and the public generally.
Source
Laws 1981, LB 15, § 4;
Laws 1985, LB 6, § 4;
R.S.1943, (1994), § 79-1374;
Laws 1996, LB 900, § 715.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1071 - Power to borrow money; how construed.

79-1071.
Power to borrow money; how construed.
Section 79-1070 shall be independent of and in addition to any other provisions of the laws of the State of Nebraska, and such section shall not be considered amendatory of or limited by any other laws of the State of Nebraska. Such section does not prohibit or limit the issuance of notes or borrowing by school districts in accordance with any other applicable laws of the State of Nebraska if the school board or board of education determines to issue such notes or incur borrowings under such laws.
Source
Laws 1991, LB 382, § 2;
R.S.1943, (1994), § 79-1385;
Laws 1996, LB 900, § 717.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1072 - School district; contingency fund; authorized; use.

79-1072.
School district; contingency fund; authorized; use.
The school board or board of education of any school district may establish a contingency fund for losses. Such contingency fund shall be established and maintained by transfers from the general fund of such school district as authorized by the school board or board of education of such school district. Disbursements from such contingency fund shall not exceed five percent of the total budgeted general fund expenditures of the school district and shall be used only for defense against losses, payment of losses, and transfer of funds to the general fund of such school district as authorized by the board.
Source
Laws 1989, LB 228, § 1;
R.S.1943, (1994), § 79-546.01;
Laws 1996, LB 900, § 718;
Laws 2018, LB377, § 68.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1074 - School district or learning community; taxable property; certification.

79-1074.
School district or learning community; taxable property; certification.
The county clerk of any county in which a part of a school district or learning community is located shall, on or before the date prescribed in subsection (1) of section 13-509, certify the taxable valuation of all taxable property of such part of the school district or learning community to the clerk of the headquarters county in which the schoolhouse or the administrative office of the school district or learning community is located.
Source
Laws 1907, c. 118, § 1, p. 398;
Laws 1913, c. 6, § 1, p. 64;
R.S.1913, § 6741;
C.S.1922, § 6282;
C.S.1929, § 79-214;
R.S.1943, § 79-213;
Laws 1947, c. 272, § 1, p. 876;
Laws 1949, c. 256, § 72, p. 717;
Laws 1979, LB 187, § 228;
Laws 1992, LB 719A, § 184;
Laws 1992, LB 1001, § 14;
Laws 1993, LB 348, § 15;
R.S.1943, (1994), § 79-433;
Laws 1996, LB 900, § 720;
Laws 2006, LB 1024, § 95;
Laws 2019, LB524, § 2;
Laws 2021, LB528, § 39.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1075 - School district; tax levy; certification.

79-1075.
School district; tax levy; certification.
The county board of the county in which is located the administrative office of any school district shall make a levy for the school district as may be necessary, and the county clerk of that headquarters county shall certify the levy, on or before the date prescribed in section 77-1601, to the county clerk of each county in which is situated any portion of the school district. This section shall apply to all taxes levied on behalf of school districts, including, but not limited to, taxes authorized by sections 10-304, 10-711, 77-1601, 79-747, 79-1084, 79-1085, 79-1086, 79-10,100, 79-10,110, 79-10,110.02, 79-10,118, 79-10,120, and 79-10,126.
Source
Laws 1907, c. 118, § 2, p. 398;
Laws 1913, c. 6, § 2, p. 64;
R.S.1913, § 6742;
C.S.1922, § 6283;
C.S.1929, § 79-215;
R.S.1943, § 79-214;
Laws 1949, c. 256, § 73, p. 717;
Laws 1971, LB 292, § 7;
Laws 1992, LB 1001, § 15;
Laws 1993, LB 348, § 16;
R.S.1943, (1994), § 79-434;
Laws 1996, LB 900, § 721;
Laws 2001, LB 711, § 17;
Laws 2006, LB 1024, § 96;
Laws 2016, LB 959, § 8;
Laws 2016, LB1067, § 49;
Laws 2018, LB377, § 69;
Laws 2021, LB528, § 40.
Cross References
For joint recreation facilities in conjunction with city of the second class, see sections 17-156 to 17-162.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1079 - City of the metropolitan class; school district boundaries extended; tax levy; effect.

79-1079.
City of the metropolitan class; school district boundaries extended; tax levy; effect.
If the school district boundaries of a school district of a city of the metropolitan class extend outside the city, such part of the school district shall have its tax levy extended upon the county tax list, in the manner provided for in other school districts of the county, outside the school district of such city. Such taxes shall be paid to the county treasurer at the same time that other school district taxes are paid.
Source
Laws 1996, LB 900, § 725.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1080 - Class IV and V school districts; school tax; how payable.

79-1080.
Class IV and V school districts; school tax; how payable.
All taxes collected for the benefit of the public schools in Class IV and V school districts shall be paid in money and shall be subject to the order of the board of education.
Source
Laws 1891, c. 45, § 23, p. 325;
R.S.1913, § 7029;
C.S.1922, § 6660;
C.S.1929, § 79-2723;
R.S.1943, § 79-2726;
Laws 1949, c. 256, § 225, p. 765;
R.S.1943, (1994), § 79-538;
Laws 1996, LB 900, § 726.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1081 - Class IV school district; school tax; purposes enumerated; tax levy; restriction.

79-1081.
Class IV school district; school tax; purposes enumerated; tax levy; restriction.
The tax for bond interest for a Class IV school district shall in no one year exceed such amount as will, with the balance on hand in such fund, be sufficient to pay the bond interest as it becomes due. The tax for the bond sinking fund shall not exceed a sum sufficient to pay the principal of such bonds as it becomes due or to pay each year such number of the bonds as will retire them all at or before their maturity. The amount of tax levied for the retirement plan fund and for general school purposes shall be without restriction, except that the aggregate school tax levy for all purposes shall not in any one year exceed such rate as shall be necessary to provide the sums reported in the estimate returned in accordance with section 79-1085. The amount of tax levied for the building and equipment fund shall not in any one year exceed fourteen cents on each one hundred dollars within the limits provided in section 77-3442.
Source
Laws 1917, c. 225, § 21, p. 555;
Laws 1919, c. 150, § 2, p. 336;
Laws 1921, c. 83, § 2, p. 298;
C.S.1922, § 6630;
Laws 1923, c. 65, § 1, p. 195;
C.S.1929, § 79-2621;
Laws 1931, c. 144, § 1, p. 393;
Laws 1937, c. 176, § 8, p. 701;
C.S.Supp.,1941, § 79-2621;
R.S.1943, § 79-2621;
Laws 1947, c. 295, § 1, p. 909;
Laws 1949, c. 270, § 1, p. 886;
Laws 1949, c. 256, § 247, p. 774;
Laws 1951, c. 283, § 1, p. 949;
Laws 1953, c. 306, § 1, p. 1021;
Laws 1953, c. 287, § 85, p. 979;
Laws 1955, c. 318, § 1, p. 983;
Laws 1957, c. 353, § 2, p. 1200;
Laws 1959, c. 405, § 1, p. 1367;
Laws 1963, c. 489, § 3, p. 1562;
Laws 1967, c. 543, § 1, p. 1785;
Laws 1979, LB 187, § 239;
R.S.1943, (1994), § 79-904;
Laws 1996, LB 900, § 727;
Laws 2000, LB 968, § 82.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1082 - Class V school district; school tax; levy.

79-1082.
Class V school district; school tax; levy.
The aggregate school tax for a Class V school district, including the levy for the site and building fund as authorized by section 79-10,126, shall be subject to the limits provided in section 77-3442.
Source
Laws 1891, c. 45, § 22, p. 325;
R.S.1913, § 7028;
Laws 1915, c. 126, § 1, p. 286;
Laws 1917, c. 130, § 1, p. 311;
Laws 1919, c. 147, § 1, p. 329;
Laws 1921, c. 72, § 1, p. 271;
C.S.1922, § 6659;
C.S.1929, § 79-2722;
Laws 1937, c. 176, § 6, p. 696;
Laws 1939, c. 112, § 1, p. 485;
C.S.Supp.,1941, § 79-2723;
R.S.1943, § 79-2723;
Laws 1945, c. 214, § 2, p. 629;
Laws 1947, c. 298, § 2, p. 914;
Laws 1949, c. 256, § 265, p. 780;
Laws 1951, c. 285, § 1, p. 951;
Laws 1953, c. 307, § 1, p. 1023;
Laws 1955, c. 320, § 2, p. 989;
Laws 1959, c. 407, § 1, p. 1370;
R.S.1943, (1994), § 79-1007.01;
Laws 1996, LB 900, § 728;
Laws 2000, LB 968, § 83;
Laws 2001, LB 711, § 18;
Laws 2003, LB 292, § 16.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1083 - School tax; adopted budget statement; delivery; to whom.

79-1083.
School tax; adopted budget statement; delivery; to whom.
At the time the budget statement is certified to the levying board, each school board shall deliver to the county clerk of the headquarters county a copy of its adopted budget statement. If the school district is a member of a learning community, the school board shall also deliver to the learning community coordinating council a copy of the adopted budget statement for school fiscal years prior to school fiscal year 2017-18.
Source
Laws 1881, c. 78, subdivision V, § 2, p. 352;
Laws 1889, c. 78, § 14, p. 549;
R.S.1913, § 6782;
C.S.1922, § 6323;
C.S.1929, § 79-502;
R.S.1943, § 79-502;
Laws 1949, c. 256, § 74, p. 717;
Laws 1955, c. 312, § 2, p. 964;
Laws 1969, c. 714, § 1, p. 2740;
Laws 1969, c. 50, § 3, p. 270;
Laws 1969, c. 145, § 43, p. 699;
Laws 1993, LB 348, § 17;
R.S.1943, (1994), § 79-435;
Laws 1996, LB 900, § 729;
Laws 1999, LB 272, § 110;
Laws 2006, LB 1024, § 97;
Laws 2016, LB1067, § 50.
Annotations
Board of equalization determines amount of levy necessary to raise funds requested by school district in budget. State ex rel. School Dist. of City of Grand Island v. Board of Equalization, 166 Neb. 785, 90 N.W.2d 421 (1958).
Mandamus will lie to compel moderator to sign report. State ex rel. Percival v. Studheit, 11 Neb. 359, 9 N.W. 559 (1881).
Taxes should be levied upon district as it existed at time of levy, not at time of vote. School Dist. No. 9 of Hamilton County v. School Dist. No. 6 of Hamilton County, 9 Neb. 331, 2 N.W. 712 (1879).
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1083.01 - Reductions in school district budget; legislative intent.

79-1083.01.
Reductions in school district budget; legislative intent.
It is the intent of the Legislature that any reductions in a school district budget, made to comply with the budget limitation in the Tax Equity and Educational Opportunities Support Act, affect classroom expenses as a last resort.
Source
Laws 1996, LB 299, § 6.
Cross References
Tax Equity and Educational Opportunities Support Act, see section 79-1001.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1085 - Class IV school district; board of education; budget estimate and statement; tax levy; authorized.

79-1085.
Class IV school district; board of education; budget estimate and statement; tax levy; authorized.
The board of education of a Class IV school district, on or before September 30 of each year, shall make or cause to be made and report to the county board an estimate of the amount of funds required for the fiscal year next ensuing: (1) For the payment of interest on bonds issued by the district; (2) to provide a sinking fund for the payment of bonds issued by the district; (3) to provide for the purchase and betterment of school sites and the remodeling, erection, and equipment, but not replacement, of buildings, new and old; (4) to provide the necessary funds, premiums, contributions, and expenses in connection with a retirement, annuity, insurance, or other benefit plan adopted by the board of education for its present and future employees after their retirement, or any reasonable classification thereof; and (5) to provide for the support of schools, being the running expenses and miscellaneous and all other expenses for such year.
The estimate shall be accompanied by a budget statement prepared in accordance with good accounting practices and showing probable revenue from all sources, expenditures, and available balances upon which such estimate was based. The estimate and the budget statement may include such items as the board of education deems necessary to maintain adequate working balances of cash at all times and to take into account the expenses and delays in the collection of taxes. The county board shall levy the rate of tax necessary to provide the amounts so reported by the board of education and collect such taxes in like manner as other taxes are levied and collected.
Source
Laws 1917, c. 225, § 20, p. 554;
Laws 1921, c. 83, § 1, p. 297;
C.S.1922, § 6629;
C.S.1929, § 79-2620;
R.S.1943, § 79-2620;
Laws 1949, c. 256, § 246, p. 773;
Laws 1957, c. 353, § 1, p. 1199;
Laws 1963, c. 489, § 2, p. 1562;
Laws 1972, LB 1070, § 3;
Laws 1979, LB 187, § 238;
Laws 1988, LB 1193, § 2;
Laws 1992, LB 1063, § 197;
Laws 1992, Second Spec. Sess., LB 1, § 168;
Laws 1993, LB 734, § 52;
Laws 1995, LB 452, § 33;
R.S.Supp.,1995, § 79-903;
Laws 1996, LB 900, § 731;
Laws 2021, LB644, § 25.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1087 - Class V school district; board of education; bonds; interest and sinking fund; investment.

79-1087.
Class V school district; board of education; bonds; interest and sinking fund; investment.
The board of education of a Class V school district shall provide for the interest on all existing bonds issued by the district before the interest becomes due. The board shall also, immediately after the expiration of one-half of the time for which such bonds are issued, proceed to set apart each year, for a sinking fund, a requisite amount or proportion sufficient to pay the principal of the bonds when they become due. All money set apart for the sinking fund shall be invested as follows:
(1) In the purchase of and redemption of bonds of the school district, which bonds shall be purchased in the open market in such manner as the board of education prescribes;
(2) In bonds of the city constituting the school district;
(3) In bonds of the county in which such district is situated;
(4) In bonds of the State of Nebraska; and
(5) In United States bonds.
Source
Laws 1891, c. 45, § 26, p. 327;
R.S.1913, § 7032;
C.S.1922, § 6663;
C.S.1929, § 79-2726;
Laws 1937, c. 183, § 3, p. 724;
C.S.Supp.,1941, § 79-2726;
R.S.1943, § 79-2730;
Laws 1945, c. 214, § 4, p. 630;
Laws 1949, c. 256, § 267, p. 781;
R.S.1943, (1994), § 79-1007.03;
Laws 1996, LB 900, § 733.
Annotations
The county board of equalization makes the levy of taxes for a school district. C. R. T. Corp. v. Board of Equalization, 172 Neb. 540, 110 N.W.2d 194 (1961).
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1088 - School districts; uniform system of accounting; duty of State Department of Education to prescribe.

79-1088.
School districts; uniform system of accounting; duty of State Department of Education to prescribe.
The State Department of Education shall prescribe a uniform system of accounting to which all public school districts in the State of Nebraska shall adhere.
Source
Laws 1921, c. 59, § 1, p. 242;
C.S.1922, § 6546;
C.S.1929, § 79-2122;
R.S.1943, § 79-2131;
Laws 1949, c. 256, § 179, p. 750;
R.S.1943, (1994), § 79-4,141;
Laws 1996, LB 900, § 734.