reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1206 - Distributions from fund; amount; disqualification; when.

35-1206.
Distributions from fund; amount; disqualification; when.
(1)(a) Rural and suburban fire protection districts or mutual finance organizations which qualify for assistance under section 35-1205 shall receive ten dollars times the assumed population of the fire protection district or mutual finance organization as calculated in subsection (3) of such section plus the population of any city of the first class that is part of the district or mutual finance organization, not to exceed three hundred thousand dollars for any one district or mutual finance organization;
(b) Each village or city of the second class that is a member of a mutual finance organization which qualifies for assistance under section 35-1205 shall receive ten thousand dollars; and
(c) Each rural or suburban fire protection district which qualifies for assistance under section 35-1205 shall receive ten thousand dollars, regardless of whether such district is a member in a mutual finance organization which qualifies for assistance under section 35-1205.
(2) If the district or mutual finance organization is located in more than one county and meets the threshold for qualification in subsection (1) or (2) of section 35-1205 in one of such counties, the district or mutual finance organization shall receive assistance under this section for all of its assumed population, including that which is assumed population in counties for which the threshold is not reached by the district or mutual finance organization.
(3) If a mutual finance organization qualifies for assistance under this section and one or more rural or suburban fire protection districts or cities or villages fail to levy a tax rate that complies with subsection (1) of section 35-1204, as required under the mutual finance organization agreement, the mutual finance organization shall be disqualified for assistance in the following year and each subsequent year until the year following any year for which all districts and cities and villages in the mutual finance organization levy a tax rate that complies with subsection (1) of section 35-1204, as required by a mutual finance organization agreement.
Source
Laws 1998, LB 1120, § 6;
Laws 1999, LB 141, § 8;
Laws 2019, LB63, § 4;
Laws 2021, LB664, § 1.
Note:
The Revisor of Statutes, as authorized by section 49-705(1)(g), has corrected a manifest clerical error in Laws 2021, LB664, section 1, by changing two references to section 32-1205 which should have been section 35-1205 in subdivision (1)(c) of section 35-1206.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1301 - Act, how cited.

35-1301.
Act, how cited.
Sections 35-1301 to 35-1330 shall be known and may be cited as the Volunteer Emergency Responders Recruitment and Retention Act.
Source
Laws 1999, LB 849, § 1;
Laws 2001, LB 808, § 5.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1309 - Service award benefit program; authorized.

35-1309.
Service award benefit program; authorized.
(1) After March 1, 2000, any city of the first class, city of the second class, village, rural fire protection district, or suburban fire protection district which relies in whole or in part upon a volunteer department for emergency response services may adopt a service award benefit program as provided in the Volunteer Emergency Responders Recruitment and Retention Act.
(2) No city, village, or fire protection district shall be required to adopt a service award benefit program. Nothing in the act shall be construed to mandate the creation of a service award benefit program in any city, village, or fire protection district. The act shall not be construed to prohibit any city, village, or fire protection district from ending or eliminating any service award benefit program after its adoption, except that a city, village, or fire protection district may not end its program or its responsibility under its program with regard to any year of service completed prior to such elimination.
(3) Each service award benefit program shall include provisions governing the procedures to be followed in the tallying, recording, verifying, and auditing of points earned by volunteers and provisions which provide for the collection of such other information regarding participants as may be needed to facilitate administration of the program.
Source
Laws 1999, LB 849, § 9;
Laws 2001, LB 808, § 7;
Laws 2002, LB 1110, § 2;
Laws 2011, LB121, § 1.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1312 - Service award benefit payments; when; section; how construed.

35-1312.
Service award benefit payments; when; section; how construed.
(1) Except as provided in section 35-1313, service award benefits provided under a service award benefit program shall be paid to a participant only upon the date he or she reaches the age of sixty-five or upon the first day of the first year of service after the first year of service in which such participant was not on the certification list of his or her volunteer department, whichever is later, if the participant has been an active emergency responder, active rescue squad member, or active volunteer firefighter for the number of years of service specified by the city, village, or fire protection district administering the service award benefit program.
(2) Upon the completion of the specified years of service as determined by the city, village, or rural or suburban fire protection district, the participant shall have a nonforfeitable interest in the annual accounts of all years of service in which such participant is listed on the certification list. Such interest is equivalent to a proportionate equal share with all other participants listed on the certification list for a year of service in (a) the principal amount of all contributions deposited into the annual account for such year of service and (b) all income derived therefrom.
(3) Nothing in this section shall be construed as preventing a city, village, or rural or suburban fire protection district from establishing a vesting schedule under which a stated proportion of a participant's interest in his or her annual accounts becomes nonforfeitable upon completion of a specified number of years of service, subject to sections 35-1313, 35-1323, and 35-1329.
Source
Laws 1999, LB 849, § 12;
Laws 2001, LB 808, § 11;
Laws 2005, LB 268, § 2.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1314 - Participant; failure to qualify; forfeiture.

35-1314.
Participant; failure to qualify; forfeiture.
Any participant in a service award benefit program who ceases to be a volunteer or participant and consequently fails to qualify for a service award benefit pursuant to section 35-1312 or 35-1313 shall forfeit all rights to any future distribution of any portion of the principal amount of any contributions made to an annual account for any service year in which such participant was on the certification list and any income derived from such contributions.
Source
Laws 1999, LB 849, § 14.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1315 - Service award benefit program; annual account.

35-1315.
Service award benefit program; annual account.
Each city, village, or rural or suburban fire protection district conducting a service award benefit program shall establish an annual account for each year of service in which such program is being conducted. All funds from whatever source furnished for the purpose of providing service award benefits to active emergency responders, active rescue squad members, and active volunteer firefighters participating in the service award benefit program during a year of service shall be placed into the annual account for that year of service.
Source
Laws 1999, LB 849, § 15.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1316 - Annual account; appropriations and contributions; liability; limitation.

35-1316.
Annual account; appropriations and contributions; liability; limitation.
(1) Each city, village, or rural or suburban fire protection district conducting a service award benefit program shall appropriate for the annual account for each year of service in which such program is in existence a sum to be determined by the governing body as sufficient to meet the purposes of the program.
(2) The total amount of all contributions from all sources made to any annual account shall not exceed three thousand dollars times the number of participants listed on the certification list for the year of service covered by that annual account. The service award benefit paid to a qualifying participant or beneficiary shall not include in any participant's share of an annual account any contributions made to the annual account for that year of service which are allocable to the participant or beneficiary in excess of the sum of three thousand dollars and any income derived from the investment of those excess sums.
(3) No city, village, or rural or suburban fire protection district conducting a service award benefit program shall incur any obligation or liability with regard to contributions into any annual account under such program beyond the amount of contributions actually appropriated by such local political subdivision for such purpose and actually distributed into such accounts.
Source
Laws 1999, LB 849, § 16;
Laws 2001, LB 808, § 13.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1317 - Service award benefit; how paid; exempt from judicial process.

35-1317.
Service award benefit; how paid; exempt from judicial process.
(1) The service award benefit received by a qualifying participant or beneficiary shall, at the option of the recipient, be in the form of an annuity or lump-sum benefit. No portion of any annual account shall be subject to attachment, garnishment, execution, or other judicial process for the satisfaction of a debt or claim against any participant or beneficiary and assignments or transfers of any portion shall be void.
(2) The service award benefit paid to a participant or beneficiary qualifying pursuant to section 35-1312 or 35-1313 shall be the participant's or beneficiary's nonforfeitable share of all annual accounts upon the date of his or her qualification for the service award benefit.
Source
Laws 1999, LB 849, § 17.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1318 - Eligibility.

35-1318.
Eligibility.
Any person who is a paid member of a fire department or other emergency response organization and who receives retirement benefits in consequence of such employment shall not be eligible to participate in any service award benefit program being conducted by the same city, village, or rural or suburban fire protection district which employs the person or which contracts for emergency response services with the fire department or emergency response organization which employs the person.
Source
Laws 1999, LB 849, § 18;
Laws 2001, LB 808, § 14.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1319 - Participant; status as volunteer.

35-1319.
Participant; status as volunteer.
The participation of a volunteer in any service award benefit program conducted pursuant to the Volunteer Emergency Responders Recruitment and Retention Act and his or her receipt of service award benefits pursuant to such a program shall not for that cause alone alter the relationship of such volunteer to the city, village, or rural or suburban fire protection district as being one of a volunteer for purposes of the Nebraska Workers' Compensation Act.
Source
Laws 1999, LB 849, § 19.
Cross References
Nebraska Workers' Compensation Act, see section 48-1,110.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1322 - Annexation, merger, or consolidation; established service award benefit program; effect.

35-1322.
Annexation, merger, or consolidation; established service award benefit program; effect.
Whenever by reason of annexation, merger, or consolidation a city, village, or rural or suburban fire protection district conducting a service award benefit program ceases to exist and becomes part of another city, village, or rural or suburban fire protection district which is conducting a service award benefit program, the annual accounts and certification lists of the city, village, or rural or suburban fire protection district which has ceased to exist shall be transferred and merged with the annual accounts and certification lists of the other city, village, or rural or suburban fire protection district. For purposes of the Volunteer Emergency Responders Recruitment and Retention Act, the prior participation of volunteers in the program of the city, village, or rural or suburban fire protection district which has ceased to exist up to the date upon which such body ceased to exist shall be treated as if the participation had been in the program of the other city, village, or rural or suburban fire protection district.
Source
Laws 1999, LB 849, § 22.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1323 - Annexation, merger, or consolidation; no service award benefit program; effect.

35-1323.
Annexation, merger, or consolidation; no service award benefit program; effect.
Whenever by reason of annexation, merger, or consolidation a city, village, or rural or suburban fire protection district conducting a service award benefit program ceases to exist and becomes part of another city, village, or rural or suburban fire protection district which is not conducting a service award benefit program, each person listed on the certification lists for all years of service completed prior to the date upon which the city, village, or rural or suburban fire protection district ceased to exist shall be deemed to have a nonforfeitable interest in each annual account for the years of service in which he or she was listed, notwithstanding that the person may not have qualified pursuant to sections 35-1312 and 35-1313, and shall be entitled to receive a service award benefit as provided by the provisions of the Volunteer Emergency Responders Recruitment and Retention Act as if he or she had met the qualification requirements of sections 35-1312 and 35-1313.
Source
Laws 1999, LB 849, § 23.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1324 - Annual accounts; deposits and other property held in grantor trust; effect.

35-1324.
Annual accounts; deposits and other property held in grantor trust; effect.
(1) All deposits made to annual accounts under any service award benefit program conducted pursuant to the Volunteer Emergency Responders Recruitment and Retention Act, all property and rights purchased with such deposits, and all investment income, property, or rights attributable to such deposits shall be held in a grantor trust within the meaning of subtitle A, chapter 1, subchapter J, part I, subpart E of the Internal Revenue Code, as defined in section 49-801.01, established by the city, village, or rural or suburban fire protection district conducting the program, until such time as payments shall be paid under the terms of a program and the act. All such assets held in trust shall be invested by the city, village, or rural or suburban fire protection district conducting the program in certificates of deposit, in time deposits, and in any securities in which the state investment officer is authorized to invest pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act and as provided in the authorized investment guidelines of the Nebraska Investment Council in effect on the date the investment is made.
(2) The trust established pursuant to subsection (1) of this section shall provide that all deposits made to the trust, all property and rights purchased with the deposits, and all investment income, property, or rights attributable to such deposits under the Volunteer Emergency Responders Recruitment and Retention Act, until paid to participants or their beneficiaries, are subject to the claims of the creditors of the city, village, or rural or suburban fire protection district conducting the program in the event of the insolvency or bankruptcy of the city, village, or rural or suburban fire protection district. With respect to any participant or beneficiary, the trust established pursuant to subsection (1) of this section shall not be subject to garnishment, attachment, levy, the operation of bankruptcy or insolvency laws, or any other process of law whatsoever and shall not be assignable.
(3) The trust established pursuant to subsection (1) of this section may contain such other terms and provisions as are necessary to insure that the participation by a participant in the service award benefit program does not result in taxable income to such participant under any provision of the Internal Revenue Code, as defined in section 49-801.01, until such time as service award benefits are paid pursuant to section 35-1312 or 35-1313.
Source
Laws 1999, LB 849, § 24;
Laws 2001, LB 808, § 17;
Laws 2005, LB 268, § 4.
Cross References
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1326 - Administrative services agreements authorized.

35-1326.
Administrative services agreements authorized.
Any city, village, or rural or suburban fire protection district conducting a program may enter into an administrative services agreement with an appropriate organization authorized to conduct business in Nebraska to administer the service award benefit programs provided for in the Volunteer Emergency Responders Recruitment and Retention Act. No such agreement shall be entered into unless it will result in administrative economy and will be in the best interests of the participating cities, villages, and fire protection districts and the participants in such programs.
Source
Laws 1999, LB 849, § 26;
Laws 2001, LB 808, § 18.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1327 - Agreement; provisions.

35-1327.
Agreement; provisions.
The agreement authorized by section 35-1326 shall provide:
(1) That the organization shall make all disbursements under the contract or contracts issued by it, such disbursements to be made in such manner and amounts as directed by the city, village, or rural or suburban fire protection district conducting the service award benefit program whether on account of disability, death, the termination of a program, or the attainment of the appropriate age by a qualifying participant;
(2) That the organization shall include with each disbursement a statement showing the gross payment, any taxes withheld, and the net amount paid and an annual statement of account;
(3) That the organization shall furnish to the city, village, or district a statement of all disbursements and withholdings as stipulated in the agreement on at least an annual basis, as agreed by the parties;
(4) Hold-harmless clauses protecting each party thereto from the negligent acts of the other or for any loss or claim against one party resulting from release of incorrect or misleading information furnished by the other party;
(5) For the right of the city, village, or district, either directly or through independent auditors, to examine and audit the organization's records and accounts relating to disbursements made under the agreement;
(6) Protection to the city, village, or district against assignment of the agreement or the subletting of work done or services furnished under the agreement;
(7) For termination of the agreement; and
(8) Such other terms as may be agreed upon and which the city, village, or district determines to be in the best interest of the participating cities, villages, and fire protection districts and the participants in such programs.
Source
Laws 1999, LB 849, § 27;
Laws 2001, LB 808, § 19.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1329 - Service award benefit program; termination; effect.

35-1329.
Service award benefit program; termination; effect.
Whenever a city, village, or rural or suburban fire protection district conducting a service award benefit program ceases to conduct the service award benefit program, each person listed on the certification lists for all years of service completed prior to the date upon which the city, village, or rural or suburban fire protection district ceases to conduct such a program shall be deemed to have a nonforfeitable interest in each annual account for the years of service in which he or she was listed on the certification list, notwithstanding that the person may not have qualified pursuant to sections 35-1312 and 35-1313, and shall be entitled to receive a service award benefit as provided by the provisions of the Volunteer Emergency Responders Recruitment and Retention Act as if he or she had met the qualification requirements of sections 35-1312 and 35-1313.
Source
Laws 1999, LB 849, § 29.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1330 - Unallocated contributions forfeited; use.

35-1330.
Unallocated contributions forfeited; use.
All unallocated contributions forfeited pursuant to section 35-1314 shall be used by the city, village, or rural or suburban fire protection district to finance the cost of conducting the service award benefit program or, at the discretion of the city, village, or rural or suburban fire protection district, to reduce the current or future deposits to the service award benefit program.
Source
Laws 1999, LB 849, § 30;
Laws 2001, LB 808, § 20;
Laws 2005, LB 268, § 5.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1402 - Terms, defined.

35-1402.
Terms, defined.
For purposes of the Volunteer Emergency Responders Job Protection Act:
(1) Employee does not include a career firefighter or law enforcement officer who is acting as a volunteer emergency responder;
(2) Employer means any person employing ten or more employees; and
(3) Volunteer emergency responder means:
(a) An individual who has been approved by a governing body in Nebraska to serve any volunteer fire department or volunteer first-aid, rescue, ambulance, or emergency squad, or volunteer fire company, association, or organization serving any city, village, or rural or suburban fire protection district by providing fire protection or emergency response services for the purpose of protecting life, health, or property;
(b) An individual who is in good standing as a volunteer member of the Nebraska Wing of the Civil Air Patrol, the civilian auxiliary of the United States Air Force; or
(c) An individual who is a member of a state emergency response team pursuant to the Emergency Management Act.
Source
Laws 2008, LB1096, § 12;
Laws 2010, LB934, § 1;
Laws 2012, LB1005, § 1.
Cross References
Emergency Management Act, see section 81-829.36.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1403 - Employer; prohibited acts.

35-1403.
Employer; prohibited acts.
No employer shall terminate or take any other disciplinary action against any employee who is a volunteer emergency responder if such employee, when acting or actively deployed as a volunteer emergency responder, is absent from or reports late to his or her place of employment in order to respond to an emergency prior to the time such employee is to report to his or her place of employment.
Source
Laws 2008, LB1096, § 6;
Laws 2012, LB1005, § 2.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1404 - Employer; adjustment to wages authorized.

35-1404.
Employer; adjustment to wages authorized.
An employer may subtract from an employee's earned wages any time such employee, acting as a volunteer emergency responder, is away from his or her place of employment because of such employee's response to an emergency.
Source
Laws 2008, LB1096, § 7.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1405 - Employee; duty to notify employer.

35-1405.
Employee; duty to notify employer.
An employee acting as a volunteer emergency responder shall make a reasonable effort to notify his or her employer that he or she may be absent from or report late to his or her place of employment in order to respond to an emergency.
Source
Laws 2008, LB1096, § 8.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1406 - Employee; provide written statement; contents.

35-1406.
Employee; provide written statement; contents.
At an employer's request, an employee, acting as a volunteer emergency responder, who is absent from or reports late to his or her place of employment in order to respond to an emergency shall provide his or her employer, within seven days of such request, a written statement signed by the individual in charge of the department or another individual authorized to act for such individual that includes the following: The fact that the employee responded to an emergency; the date and time of the emergency; and the date and time such employee completed his or her volunteer emergency activities.
Source
Laws 2008, LB1096, § 9;
Laws 2012, LB1005, § 3.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1407 - Employee; provide employer notice of status as volunteer emergency responder.

35-1407.
Employee; provide employer notice of status as volunteer emergency responder.
Prior to seeking protection pursuant to the Volunteer Emergency Responders Job Protection Act, an employee acting as a volunteer emergency responder shall provide his or her employer with a written statement signed by the individual in charge of the department or another individual authorized to act for such individual notifying such employer that the employee serves as a volunteer emergency responder. An employee who is or who has served as a volunteer emergency responder shall notify his or her employer when such employee's status as a volunteer emergency responder changes, including termination of such status.
Source
Laws 2008, LB1096, § 10;
Laws 2012, LB1005, § 4.
2023 Nebraska Revised Statutes › Chapter 35 - Fire Companies and Firefighters › 35-1408 - Wrongful termination of employment or disciplinary action; reinstatement; action to enforce act.

35-1408.
Wrongful termination of employment or disciplinary action; reinstatement; action to enforce act.
An employee who is terminated or against whom any disciplinary action is taken in violation of the Volunteer Emergency Responders Job Protection Act shall be immediately reinstated to his or her former position, if wrongfully terminated, without reduction of wages, seniority, or other benefits and shall receive any lost wages or other benefits, if applicable, during any period for which such termination or other disciplinary action was in effect. An action to enforce the act may be brought by the employee to recover any lost wages or other benefits, including court costs and reasonable attorney's fees. An action to enforce the act shall be commenced within one year after the date of violation and shall be brought in the district court of the county in which the place of employment is located.
Source
Laws 2008, LB1096, § 11.
2023 Nebraska Revised Statutes › Chapter 36 - Fraud and Voidable Transactions › 36-203 - Auctioneer's memorandum, how construed.

36-203.
Auctioneer's memorandum, how construed.
Whenever goods shall be sold at public auction, and the auctioneer shall, at the time of the sale, enter in a sale book a memorandum specifying the nature and price of the property sold, the terms of sale, the name of the purchaser, and the name of the person on whose account the sale is made, such memorandum shall be deemed a note of the contract of sale within the meaning of section 2-201, Uniform Commercial Code.
Source
R.S.1866, c. 43, § 69, p. 294;
R.S.1913, § 2632;
C.S.1922, § 2460;
C.S.1929, § 36-204;
R.S.1943, § 36-203;
Laws 1972, LB 1056, § 1.
2023 Nebraska Revised Statutes › Chapter 36 - Fraud and Voidable Transactions › 36-211 - Motion picture films; contracts for rental; deposits a trust fund; safekeeping.

36-211.
Motion picture films; contracts for rental; deposits a trust fund; safekeeping.
Whenever money shall be deposited or advanced as security on a contract for the use or rental of motion picture films, reels or views, and to secure the performance of the contract or to be applied to payments upon such contract when due, such money, with interest accruing thereon, if any, until repaid or so applied, shall continue to be the money of the person, association or corporation making such deposit or advance and shall be a trust fund in the possession of the person, association or corporation with whom such deposit or advance shall be made, and shall be deposited in a bank or trust company within the State of Nebraska, and shall not be mingled with other funds or become an asset of such trustee.
Source
Laws 1921, c. 196, § 1, p. 716;
C.S.1922, § 2468;
C.S.1929, § 36-212;
R.S.1943, § 36-211.
2023 Nebraska Revised Statutes › Chapter 36 - Fraud and Voidable Transactions › 36-212 - Motion picture films; contracts for rental; deposits; waiver of rights void.

36-212.
Motion picture films; contracts for rental; deposits; waiver of rights void.
Any provision of a contract whereby a person, association or corporation, who has deposited or advanced money on a contract for the use or rental of motion picture films, reels, or views as personal property, waives any provision of section 36-211, is void.
Source
Laws 1921, c. 196, § 2, p. 716;
C.S.1922, § 2469;
C.S.1929, § 36-213;
R.S.1943, § 36-212.
2023 Nebraska Revised Statutes › Chapter 36 - Fraud and Voidable Transactions › 36-213 - Assignment of wages by head of family; similar transactions; limitations; when void.

36-213.
Assignment of wages by head of family; similar transactions; limitations; when void.
Except as provided in the Income Withholding for Child Support Act, every assignment of the wages or earnings of the head of a family and every contract or agreement intending or purporting to have the effect of such assignment shall be void unless such contract, agreement, assignment, or transfer is executed and acknowledged by both husband and wife in the same manner that conveyances of real estate are required to be signed and acknowledged by the laws of this state and shall be limited to a percentage of the wages of the head of household not greater than that subject to the operation of attachment, execution, and garnishee process as provided in section 25-1558. Nothing contained in this section shall be construed to void payroll deductions by the employer if such wages or earnings so deducted are for (1) purchase of government bonds, (2) contributions to charity, or (3) payment of employee organization dues, of group or individual insurance premiums, of pension assessments, to credit unions, or for a savings plan, in accordance with a written order of the employee which has been accepted by the employer. Every such assignment shall specify the employer who will pay the wages that are the subject of the assignment, and the assignment shall be valid only as to wages due from the employer or employers so specified. It shall be unlawful for any person, firm, corporation, company, partnership, limited liability company, or business institution to cause any employer by any such void assignment or by notice of any such void assignment to withhold the payment of any wages due the head of a family.
Source
Laws 1939, c. 39, § 1, p. 195;
C.S.Supp.,1941, § 36-214;
R.S.1943, § 36-213;
Laws 1949, c. 99, § 1(1), p. 273;
Laws 1969, c. 287, § 1, p. 1056;
Laws 1972, LB 781, § 1;
Laws 1993, LB 121, § 198;
Laws 1994, LB 1224, § 41.
Cross References
Income Withholding for Child Support Act, see section 43-1701.
Wage assignments to secure loans, requirements, see sections 45-1028 and 45-1030.
2023 Nebraska Revised Statutes › Chapter 36 - Fraud and Voidable Transactions › 36-213.01 - Assignment of wages by head of family; violation; penalty.

36-213.01.
Assignment of wages by head of family; violation; penalty.
Any person, firm, corporation, company, partnership, limited liability company, or business institution that violates section 36-213 shall (1) be liable to the party injured through such violation thereof for the amount of the wages withheld by any employer under such void assignment or notice of such void assignment, with all costs and expenses and a reasonable attorney's fee to be recovered in any court of competent jurisdiction in this state, and (2) be guilty of a Class IV misdemeanor.
Source
Laws 1939, c. 39, § 1, p. 195;
C.S.Supp.,1941, § 36-214;
R.S.1943, § 36-213;
Laws 1949, c. 99, § 1(2), p. 274;
Laws 1977, LB 40, § 171;
Laws 1993, LB 121, § 199.
2023 Nebraska Revised Statutes › Chapter 36 - Fraud and Voidable Transactions › 36-402 - Lands; estate and interest in lands, defined.

36-402.
Lands; estate and interest in lands, defined.
The term lands, as used in sections 36-402 to 36-409, shall be construed as coextensive in meaning with lands, tenements, and hereditaments, and the term estate and interest in lands, shall be construed to embrace every estate and interest, freehold and chattel, legal and equitable, present and future, vested and contingent, in lands, as above described.
Source
R.S.1866, c. 43, § 81, p. 296;
R.S.1913, § 2627;
C.S.1922, § 2455;
C.S.1929, § 36-107;
R.S.1943, § 36-402.
2023 Nebraska Revised Statutes › Chapter 36 - Fraud and Voidable Transactions › 36-404 - Grant or assignment of existing trust; when void.

36-404.
Grant or assignment of existing trust; when void.
Every grant or assignment of any existing trust in lands, goods or things in action, unless the same shall be in writing, subscribed by the party making the same, shall be void.
Source
R.S.1866, c. 43, § 77, p. 296;
R.S.1913, § 2645;
C.S.1922, § 2555;
C.S.1929, § 36-403;
R.S.1943, § 36-404.
2023 Nebraska Revised Statutes › Chapter 36 - Fraud and Voidable Transactions › 36-408 - Consideration; how proved.

36-408.
Consideration; how proved.
The consideration of any contract or agreement, required by the provisions of sections 36-103 to 36-106 and 36-202 to be in writing, need not be set forth in the contract or agreement or in the note or memorandum thereof, but may be proved by any other legal evidence.
Source
R.S.1866, c. 43, § 83, p. 296;
R.S.1913, § 2649;
C.S.1922, § 2559;
C.S.1929, § 36-407;
R.S.1943, § 36-408;
Laws 1971, LB 15, § 1.
Annotations
Burden resting upon grantee of proving consideration applies only to contracts and agreements. Sampson v. Sissel, 151 Neb. 521, 38 N.W.2d 341 (1949).
Where no consideration is shown in written contract, parol evidence is admissible to prove consideration. Rhodes v. Lewis, 136 Neb. 870, 287 N.W. 662 (1939).
Consideration is not presumed, and must be proved even in contracts required to be in writing. Miller v. Crosson, 131 Neb. 88, 267 N.W. 145 (1936).
In absence of fraudulent intent, a person, whether solvent or insolvent, may make disposition of his property based on valid consideration as his judgment dictates. State Bank of Beaver Crossing v. Mackley, 121 Neb. 28, 236 N.W. 165 (1931).
Memorandum need not state consideration or terms and conditions of payment. Ruzicka v. Hotovy, 72 Neb. 589, 101 N.W. 328 (1904).
Consideration may be proved by parol. Barton v. Patrick, 20 Neb. 654, 31 N.W. 370 (1886).
2023 Nebraska Revised Statutes › Chapter 36 - Fraud and Voidable Transactions › 36-409 - Agent; authority to subscribe.

36-409.
Agent; authority to subscribe.
Every instrument required by any of the provisions of sections 36-103 to 36-106, 36-202, and 36-402 to 36-409 to be subscribed by any party, may be subscribed by his agent thereunto authorized by writing.
Source
R.S.1866, c. 43, § 84, p. 297;
R.S.1913, § 2650;
C.S.1922, § 2560;
C.S.1929, § 36-408;
R.S.1943, § 36-409;
Laws 1971, LB 15, § 2.
Annotations
1. Authority of agent to sign
2. Sufficiency of writing
3. Miscellaneous
1. Authority of agent to sign
A listing of property for sale is merely an employment contract and if the parties intend that the agent shall have authority to sign a sales contract it should be expressly and clearly stated in writing. Brezina v. Hill, 195 Neb. 481, 238 N.W.2d 903 (1976).
Telegram stating terms at which principal will sell is insufficient as written authority to sell land. Shelby v. Platte Valley Public Power and Irr. Dist., 134 Neb. 354, 278 N.W. 568 (1938).
A sale of real property is binding upon the owner when subscribed by his agent who has been authorized in writing by the owner to enter into the contract. Seberger v. Wood, 106 Neb. 272, 183 N.W. 363 (1921).
Letter stating terms at which principal will sell is insufficient. Ross v. Craven, 84 Neb. 520, 121 N.W. 451 (1909).
Contract for sale of lands signed by agent for principal is void unless agent is authorized in writing. Miller v. Wehrman, 81 Neb. 388, 115 N.W. 1078 (1908); Frahm v. Metcalf, 75 Neb. 241, 106 N.W. 227 (1905); O'Shea v. Rice, 49 Neb. 893, 69 N.W. 308 (1896); Morgan v. Bergen, 3 Neb. 209 (1874).
Purchaser is charged with notice of contents of writing authorizing agent to sell. Miller v. Wehrman, 81 Neb. 388, 115 N.W. 1078 (1908).
Contract signed by agent for principal, not authorized, may be ratified in writing. Lutjeharms v. Smith, 76 Neb. 260, 107 N.W. 256 (1906).
Where contract is executed in presence of principal, agent's authority need not be written. Bigler v. Baker, 40 Neb. 325, 58 N.W. 1026 (1894).
2. Sufficiency of writing
Letter, You may go ahead and close deal, is sufficient. Furse v. Lambert, 85 Neb. 739, 124 N.W. 146 (1910).
Letter to agent I still have and would sell for $3,000 cash, etc., is sufficient. Weaver v. Snively, 73 Neb. 35, 102 N.W. 77 (1905).
3. Miscellaneous
Written promise to answer for debt of another is void as to person whose name is subscribed thereto by one not authorized by writing. Massachusetts Bonding & Ins. Co. v. Nichols, 117 Neb. 93, 219 N.W. 837 (1928).
Contract in agent's name does not bind principal though described as agent of principal. Fowler v. McKay, 88 Neb. 387, 129 N.W. 551 (1911).
Agent may contract for purchase of land for principal without written authority. Johnson v. Hayward, 74 Neb. 157, 103 N.W. 1058 (1905), aff'd on rehearing, 74 Neb. 166, 107 N.W. 384 (1905); Morrow v. Jones, 41 Neb. 867, 60 N.W. 369 (1894).
A married woman may mortgage her real estate through an attorney in fact. Linton v. National Life Ins. Co., 104 F. 584 (8th Cir. 1900).
2023 Nebraska Revised Statutes › Chapter 36 - Fraud and Voidable Transactions › 36-801 - Short title.

36-801.
Short title.
Sections 36-801 to 36-815 shall be known and may be cited as the Uniform Voidable Transactions Act.
Source
Laws 2019, LB70, § 1.
Annotations
1. Prior law (Uniform Fraudulent Transfer Act, sections 36-701 to 36-712)
A person seeking to set aside a transfer under the Uniform Fraudulent Transfer Act must first prove that he or she is a "creditor" and that the party against whom relief is sought is a "debtor." Reed v. Reed, 275 Neb. 418, 747 N.W.2d 18 (2008).
An appeal of a district court’s determination that a transfer of an asset was not in violation of the Uniform Fraudulent Transfer Act is equitable in nature. Parker v. Parker, 268 Neb. 187, 681 N.W.2d 735 (2004).
A renunciation properly effected pursuant to section 30-2352 and prior to distribution is not a transfer and therefore not a fraudulent transfer under the Uniform Fraudulent Transfer Act. Essen v. Gilmore, 259 Neb. 55, 607 N.W.2d 829 (2000).
An appeal of a district court's determination that transfers of assets were in violation of the Uniform Fraudulent Transfer Act is equitable in nature. In an action seeking to set aside a fraudulent transfer, the burden of proof is on a creditor to prove, by clear and convincing evidence, that fraud existed in a questioned transaction. Eli's, Inc. v. Lemen, 256 Neb. 515, 591 N.W.2d 543 (1999).
An action seeking to declare a transfer fraudulent as to a creditor invokes equity jurisdiction of a court. In an action seeking to set aside a fraudulent transfer, the burden of proof is on a creditor to prove, by clear and convincing evidence, that fraud existed in a questioned transaction. Dillon Tire, Inc. v. Fifer, 256 Neb. 147, 589 N.W.2d 137 (1999).
An action which arose prior to the August 25, 1989, effective date of the Uniform Fraudulent Transfer Act is governed by the previous act, the Uniform Fraudulent Conveyance Act. Holthaus v. Parsons, 238 Neb. 223, 469 N.W.2d 536 (1991).
2023 Nebraska Revised Statutes › Chapter 36 - Fraud and Voidable Transactions › 36-803 - Insolvency.

36-803.
Insolvency.
(a) A debtor is insolvent if, at a fair valuation, the sum of the debtor's debts is greater than the sum of the debtor's assets.
(b) A debtor that is generally not paying the debtor's debts as they become due other than as a result of a bona fide dispute is presumed to be insolvent. The presumption imposes on the party against which the presumption is directed the burden of proving that the nonexistence of insolvency is more probable than its existence.
(c) Assets under this section do not include property that has been transferred, concealed, or removed with intent to hinder, delay, or defraud creditors or that has been transferred in a manner making the transfer voidable under the Uniform Voidable Transactions Act.
(d) Debts under this section do not include an obligation to the extent it is secured by a valid lien on property of the debtor not included as an asset.
Source
Laws 2019, LB70, § 3.
2023 Nebraska Revised Statutes › Chapter 36 - Fraud and Voidable Transactions › 36-804 - Value.

36-804.
Value.
(a) Value is given for a transfer or an obligation if, in exchange for the transfer or obligation, property is transferred or an antecedent debt is secured or satisfied, but value does not include an unperformed promise made otherwise than in the ordinary course of the promisor's business to furnish support to the debtor or another person.
(b) For the purposes of subdivision (a)(2) of section 36-805 and section 36-806, a person gives a reasonably equivalent value if the person acquires an interest of the debtor in an asset pursuant to a regularly conducted, noncollusive foreclosure sale or execution of a power of sale for the acquisition or disposition of the interest of the debtor upon default under a mortgage, deed of trust, or security agreement.
(c) A transfer is made for present value if the exchange between the debtor and the transferee is intended by them to be contemporaneous and is in fact substantially contemporaneous.
Source
Laws 2019, LB70, § 4.
2023 Nebraska Revised Statutes › Chapter 36 - Fraud and Voidable Transactions › 36-805 - Transfer or obligation voidable as to present or future creditor.

36-805.
Transfer or obligation voidable as to present or future creditor.
(a) A transfer made or obligation incurred by a debtor is voidable as to a creditor, whether the creditor's claim arose before or after the transfer was made or the obligation was incurred, if the debtor made the transfer or incurred the obligation:
(1) with actual intent to hinder, delay, or defraud any creditor of the debtor; or
(2) without receiving a reasonably equivalent value in exchange for the transfer or obligation, and the debtor:
(i) was engaged or was about to engage in a business or a transaction for which the remaining assets of the debtor were unreasonably small in relation to the business or transaction; or
(ii) intended to incur, or believed or reasonably should have believed that the debtor would incur, debts beyond the debtor's ability to pay as they became due.
(b) In determining actual intent under subdivision (a)(1) of this section, consideration may be given, among other factors, to whether:
(1) the transfer or obligation was to an insider;
(2) the debtor retained possession or control of the property transferred after the transfer;
(3) the transfer or obligation was disclosed or concealed;
(4) before the transfer was made or obligation was incurred, the debtor had been sued or threatened with suit;
(5) the transfer was of substantially all the debtor's assets;
(6) the debtor absconded;
(7) the debtor removed or concealed assets;
(8) the value of the consideration received by the debtor was reasonably equivalent to the value of the asset transferred or the amount of the obligation incurred;
(9) the debtor was insolvent or became insolvent shortly after the transfer was made or the obligation was incurred;
(10) the transfer occurred shortly before or shortly after a substantial debt was incurred; and
(11) the debtor transferred the essential assets of the business to a lienor that transferred the assets to an insider of the debtor.
(c) A creditor making a claim for relief under subsection (a) of this section has the burden of proving the elements of the claim for relief by a preponderance of the evidence.
Source
Laws 2019, LB70, § 5.
2023 Nebraska Revised Statutes › Chapter 36 - Fraud and Voidable Transactions › 36-806 - Transfer or obligation voidable as to present creditor.

36-806.
Transfer or obligation voidable as to present creditor.
(a) A transfer made or obligation incurred by a debtor is voidable as to a creditor whose claim arose before the transfer was made or the obligation was incurred if the debtor made the transfer or incurred the obligation without receiving a reasonably equivalent value in exchange for the transfer or obligation and the debtor was insolvent at that time or the debtor became insolvent as a result of the transfer or obligation.
(b) A transfer made by a debtor is voidable as to a creditor whose claim arose before the transfer was made if the transfer was made to an insider for an antecedent debt, the debtor was insolvent at that time, and the insider had reasonable cause to believe that the debtor was insolvent.
(c) Subject to subsection (b) of section 36-803, a creditor making a claim for relief under subsection (a) or (b) of this section has the burden of proving the elements of the claim for relief by a preponderance of the evidence.
Source
Laws 2019, LB70, § 6.
2023 Nebraska Revised Statutes › Chapter 36 - Fraud and Voidable Transactions › 36-807 - When transfer is made or obligation is incurred.

36-807.
When transfer is made or obligation is incurred.
For the purposes of the Uniform Voidable Transactions Act:
(1) a transfer is made:
(i) with respect to an asset that is real property other than a fixture, but including the interest of a seller or purchaser under a contract for the sale of the asset, when the transfer is so far perfected that a good-faith purchaser of the asset from the debtor against which applicable law permits the transfer to be perfected cannot acquire an interest in the asset that is superior to the interest of the transferee; and
(ii) with respect to an asset that is not real property or that is a fixture, when the transfer is so far perfected that a creditor on a simple contract cannot acquire a judicial lien otherwise than under the Uniform Voidable Transactions Act that is superior to the interest of the transferee;
(2) if applicable law permits the transfer to be perfected as provided in subdivision (1) of this section and the transfer is not so perfected before the commencement of an action for relief under the act, the transfer is deemed made immediately before the commencement of the action;
(3) if applicable law does not permit the transfer to be perfected as provided in subdivision (1) of this section, the transfer is made when it becomes effective between the debtor and the transferee;
(4) a transfer is not made until the debtor has acquired rights in the asset transferred; and
(5) an obligation is incurred:
(i) if oral, when it becomes effective between the parties; or
(ii) if evidenced by a record, when the record signed by the obligor is delivered to or for the benefit of the obligee.
Source
Laws 2019, LB70, § 7.