reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-222 - Township officers; when elected; qualifications.

23-222.
Township officers; when elected; qualifications.
The officers of the township board shall be elected pursuant to the Election Act at the next general election held in November following appointment and shall have the qualifications required by sections 23-214 and 23-215.
Source
Laws 1895, c. 28, § 20, p. 137;
R.S.1913, § 1006;
C.S.1922, § 908;
C.S.1929, § 26-222;
R.S.1943, § 23-222;
Laws 1994, LB 76, § 538;
Laws 1997, LB 764, § 6;
Laws 2003, LB 461, § 1.
Cross References
Election Act, see section 32-101.
Annotations
Although each township has a township board and township officers, each of which has statutorily prescribed powers and duties, the powers of the township are exercised through direct local self-government. Butler County Dairy v. Butler County, 285 Neb. 408, 827 N.W.2d 267 (2013).
Road overseer is officer of township. Town of Denver v. Myers, 63 Neb. 107, 88 N.W. 191 (1901).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-223 - Towns; corporate powers.

23-223.
Towns; corporate powers.
Every town shall have corporate capacity to exercise the powers granted thereto, or necessarily implied, and no others. It shall have the power (1) to sue and be sued; (2) to acquire, by purchase, gift, or devise, and to hold property, both real and personal, for the use of its inhabitants, and to sell and convey the same; and (3) to make all such contracts as may be necessary in the exercise of the powers of the town. In exercising the powers of the township, it may enter into compacts with another township or townships to purchase and jointly own road equipment.
Source
Laws 1895, c. 28, § 21, p. 137;
R.S.1913, § 1007;
C.S.1922, § 909;
C.S.1929, § 26-223;
R.S.1943, § 23-223;
Laws 1955, c. 66, § 1, p. 217.
Annotations
A township does not have the authority to exercise any powers outside those explicitly given to it by statute. Butler County Dairy v. Butler County, 285 Neb. 408, 827 N.W.2d 267 (2013).
Township is given power to direct the raising of money by taxation for the construction and repairing of roads within the township, and to make contracts necessary to the exercise of such power. State v. Bone Creek Township, 109 Neb. 202, 190 N.W. 586 (1922).
Township is not liable for personal injuries by reason of defective road. Wilson v. Ulysses Township, 72 Neb. 807, 101 N.W. 986 (1904).
In counties under township organization, duty to keep ordinary township highways and culverts in repair is imposed on township. Goes v. Gage County, 67 Neb. 616, 93 N.W. 923 (1903).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-225 - Town; failure to organize; officers; how appointed.

23-225.
Town; failure to organize; officers; how appointed.
In case any town in any county wherein township organization may be adopted, shall refuse or neglect to organize and elect town officers at the time fixed by law, it shall be the duty of the county board, upon the affidavit of any freeholder resident of said town, filed in the office of the county clerk, setting forth the facts, to proceed at any regular or special meeting of the board and appoint necessary town officers for such town, and the persons so appointed shall hold their respective offices until others are chosen or appointed in their places, and shall have the same power and be subject to the same duties and penalties as if they had been duly chosen by the electors of the town.
Source
Laws 1895, c. 28, § 23, p. 139;
R.S.1913, § 1009;
C.S.1922, § 911;
C.S.1929, § 26-225;
R.S.1943, § 23-225.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-226 - Town officers; failure to qualify; effect.

23-226.
Town officers; failure to qualify; effect.
Whenever it shall be made to appear to the county board that the town officers appointed by them or by any preceding board, as provided in section 23-225, have failed to qualify as required by law, so that such town cannot become organized, the board may annex such town to any adjoining town, and the same town so annexed shall thereafter form and constitute a part of such adjoining town.
Source
Laws 1895, c. 28, § 24, p. 139;
R.S.1913, § 1010;
C.S.1922, § 912;
C.S.1929, § 26-226;
R.S.1943, § 23-226.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-227 - Annual town meetings; notice; publication.

23-227.
Annual town meetings; notice; publication.
The citizens of the several towns of this state, qualified by the Constitution of Nebraska to vote at general elections, shall assemble and hold annual town meetings at their respective towns at the time of the budget hearing as provided by the Nebraska Budget Act. Notice of the time and the place of holding such meeting, after the first meeting, shall be given by the town clerk by publishing the notice in a newspaper in or of general circulation in the town at least ten days prior to the meeting.
Source
Laws 1895, c. 28, § 25, p. 139;
Laws 1909, c. 37, § 1, p. 222;
R.S.1913, § 1011;
C.S.1922, § 913;
Laws 1923, c. 139, § 1, p. 341;
Laws 1927, c. 54, § 1, p. 209;
C.S.1929, § 26-227;
R.S.1943, § 23-227;
Laws 1963, c. 112, § 1, p. 441;
Laws 1973, LB 75, § 4;
Laws 1992, LB 1063, § 15;
Laws 1992, Second Spec. Sess., LB 1, § 15.
Cross References
Nebraska Budget Act, see section 13-501.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-228 - Annual town meeting; additional powers of electors.

23-228.
Annual town meeting; additional powers of electors.
The electors of each town shall have power at their annual town meetings to elect such town officers as may be required to be chosen to direct the institution and defense of suits at law or equity in which such town may be a party in interest; to direct such sum to be raised in such town for the support and maintenance of roads and bridges, or for any other purpose provided by law as they deem necessary; to take measures and give directions for the exercise of their corporate powers; to impose penalties upon persons offending against any such regulations; and to make rules, regulations, and bylaws necessary to carry into effect the powers herein granted.
Source
Laws 1895, c. 28, § 26, p. 140;
R.S.1913, § 1012;
C.S.1922, § 914;
C.S.1929, § 26-228;
R.S.1943, § 23-228.
Annotations
Although each township has a township board and township officers, each of which has statutorily prescribed powers and duties, the powers of the township are exercised through direct local self-government. Butler County Dairy v. Butler County, 285 Neb. 408, 827 N.W.2d 267 (2013).
Township is given power to direct the raising of money by taxation for the construction and repairing of roads within the township, and to make contracts necessary to the exercise of such power. State v. Bone Creek Township, 109 Neb. 202, 190 N.W. 586 (1922).
In counties under township organization, duty to keep ordinary township highways and culverts in repair is imposed on townships. Goes v. Gage County, 67 Neb. 616, 93 N.W. 923 (1903).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-229 - Town bylaws and regulations; publication.

23-229.
Town bylaws and regulations; publication.
It shall be the duty of the town clerk to cause all bylaws, rules, and regulations of the town, within twenty days after their adoption, to be published by posting in three public places in the town or by one insertion in any newspaper published in the county; but all such bylaws, rules, and regulations shall take effect and be in force from the date of their adoption, unless otherwise directed by the electors of the town.
Source
Laws 1895, c. 28, § 27, p. 140;
R.S.1913, § 1013;
C.S.1922, § 915;
C.S.1929, § 26-229;
R.S.1943, § 23-229.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-230 - Special town meetings; how called; notice; place; quorum.

23-230.
Special town meetings; how called; notice; place; quorum.
A town meeting shall be held when the town treasurer, town clerk, and the chairman of the board or any two of them together with at least twelve freeholders of the town, shall in writing file in the office of the town clerk a statement that a special meeting is necessary in the best interests of the town setting forth the object of the meeting. The town clerk or, in his absence, the town treasurer shall post notices in five of the most public places of the town giving at least ten days' notice of such special meeting. It shall set forth the objects of the meeting as contained in the statement filed as aforesaid. The place of holding special town meetings shall be at the place where the last annual town meeting was held, but in case such place may be found inconvenient, the meeting may adjourn to the nearest convenient place;
Provided,
not less than one-third of the electors of a town shall constitute a quorum for the transaction of business at any special town meeting.
Source
Laws 1895, c. 28, § 28, p. 140;
R.S.1913, § 1014;
C.S.1922, § 916;
C.S.1929, § 26-230;
R.S.1943, § 23-230;
Laws 1957, c. 62, § 2, p. 281;
Laws 1972, LB 1032, § 112.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-231 - Special town meeting; powers of electors enumerated.

23-231.
Special town meeting; powers of electors enumerated.
The electors at special town meetings, when properly convened, shall have full power to fill any vacancies in any of the town offices when the same shall not already have been filled by appointment; to provide for raising money for repairing highways or buildings, or repairing bridges in case of emergency, and to direct the repairing or building thereof; to act upon any subject within the power of the electors at any annual town meeting which was postponed at the preceding annual town meeting for want of time, to be considered at a future special town meeting; but special town meetings shall have no power to act upon any subject not embraced in the statement of the notice calling the same.
Source
Laws 1895, c. 28, § 29, p. 141;
R.S.1913, § 1015;
C.S.1922, § 917;
C.S.1929, § 26-231;
R.S.1943, § 23-231.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-234 - Town meeting; minutes; duty of town clerk; duty of town treasurer.

23-234.
Town meeting; minutes; duty of town clerk; duty of town treasurer.
The town clerk elected or appointed shall be the clerk of the town meeting, and shall keep faithfully minutes of its proceedings, in which he shall enter at length every order or direction, and all rules and regulations made by such meeting. If the town clerk is absent from the town meeting, the town treasurer shall perform the duties of the town clerk. The person keeping the minutes shall sign the same.
Source
Laws 1895, c. 28, § 32, p. 142;
R.S.1913, § 1018;
C.S.1922, § 920;
C.S.1929, § 26-234;
R.S.1943, § 23-234;
Laws 1973, LB 75, § 5.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-236 - Town meeting; questions; vote required.

23-236.
Town meeting; questions; vote required.
All questions upon motions made at town meetings shall be determined by a majority of the electors voting, and the presiding officer shall ascertain and declare the result of the votes upon each question.
Source
Laws 1895, c. 28, § 34, p. 142;
R.S.1913, § 1020;
C.S.1922, § 922;
C.S.1929, § 26-236;
R.S.1943, § 23-236.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-237 - Town meeting; manner of voting.

23-237.
Town meeting; manner of voting.
When the result of any vote shall, upon such declaration, be questioned by one or more of the electors present, the presiding officer shall make the vote certain by causing the voters to rise and be counted, or by dividing off.
Source
Laws 1895, c. 28, § 35, p. 142;
R.S.1913, § 1021;
C.S.1922, § 923;
C.S.1929, § 26-237;
R.S.1943, § 23-237;
Laws 1973, LB 75, § 6.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-238 - Town meeting; qualifications of electors.

23-238.
Town meeting; qualifications of electors.
No person shall be a voter at any town meeting unless he shall be a registered voter, and a resident of the town wherein he shall offer to vote.
Source
Laws 1895, c. 28, § 36, p. 142;
R.S.1913, § 1022;
C.S.1922, § 924;
C.S.1929, § 26-238;
R.S.1943, § 23-238;
Laws 1973, LB 75, § 7.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-239 - Town meeting; voters; challenges; laws applicable.

23-239.
Town meeting; voters; challenges; laws applicable.
If any person offering to vote at any election, or upon any question arising at such town meeting, shall be challenged as an unqualified voter, the presiding officer shall proceed thereupon in like manner as the judges of general elections are required to do, adapting the oath to the circumstances of the town meeting, and the laws in force in regard to false swearing and illegal voting at general elections shall apply to false swearing and illegal voting at town meetings.
Source
Laws 1895, c. 28, § 37, p. 142;
R.S.1913, § 1023;
C.S.1922, § 925;
C.S.1929, § 26-239;
R.S.1943, § 23-239.
Cross References
Challenge to voter, see sections 32-926 to 32-932.
Penalties for false swearing and illegal voting, see section 32-1530.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-241 - Town meeting; minutes; filing.

23-241.
Town meeting; minutes; filing.
The minutes of the proceedings of every town meeting shall be filed in the office of the town clerk within ten days after such town meeting.
Source
Laws 1895, c. 28, § 39, p. 143;
R.S.1913, § 1025;
C.S.1922, § 927;
C.S.1929, § 26-241;
R.S.1943, § 23-241;
Laws 1973, LB 75, § 8.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-242 - Town officers; oath; certificate; filing.

23-242.
Town officers; oath; certificate; filing.
Every person elected or appointed to the office of town clerk, town treasurer, or town chairman, before he enters upon the duties of his office, and within ten days after he shall be notified of his election or appointment, shall take and subscribe before some authorized person an oath or affirmation to faithfully and impartially perform the duties of his office, as prescribed by law, and shall cause a certificate of the same to be filed in the office of the town clerk.
Source
Laws 1895, c. 28, § 40, p. 143;
R.S.1913, § 1026;
C.S.1922, § 928;
C.S.1929, § 26-242;
R.S.1943, § 23-242;
Laws 1957, c. 62, § 3, p. 281;
Laws 1973, LB 75, § 9.
Annotations
Statute is applicable to road overseer and neglect of road overseer to comply herewith may be deemed refusal by him to serve in that capacity. State ex rel. Luckey v. Weber, 124 Neb. 84, 245 N.W. 407 (1932).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-243 - Town officers; oath; failure to take; effect.

23-243.
Town officers; oath; failure to take; effect.
If any person chosen or appointed to any town office shall neglect to take or subscribe such oath, and cause a certificate thereof to be filed as above required, such neglect shall be deemed to be a refusal to serve.
Source
Laws 1895, c. 28, § 41, p. 143;
R.S.1913, § 1027;
C.S.1922, § 929;
C.S.1929, § 26-243;
R.S.1943, § 23-243.
Annotations
Neglect of road overseer to comply with this section may be deemed refusal by him to serve in that capacity. State ex rel. Luckey v. Weber, 124 Neb. 84, 245 N.W. 407 (1932).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-245 - Town officer; retirement; records; transfer.

23-245.
Town officer; retirement; records; transfer.
It shall be the duty of every person retiring from a town office to deliver to his successor in office all the records, books, papers, money, and property belonging to such office held by him.
Source
Laws 1895, c. 28, § 43, p. 143;
R.S.1913, § 1029;
C.S.1922, § 931;
C.S.1929, § 26-245;
R.S.1943, § 23-245.
Annotations
Every person retiring from town office is required to deliver the records and property of his office to his successor. Town of Denver v. Myers, 63 Neb. 107, 88 N.W. 191 (1901).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-246 - Town treasurer; bond; amount; forfeiture; right of action.

23-246.
Town treasurer; bond; amount; forfeiture; right of action.
The town treasurer of each town shall give bond to the town in the sum of two thousand dollars, or double the amount of money that may come into his hands, to be fixed by the town board. Whenever it shall be ascertained that such bond has been forfeited, suit in the name of such town on said bond may be brought by any resident freeholder of such town.
Source
Laws 1895, c. 28, § 44, p. 143;
R.S.1913, § 1030;
C.S.1922, § 932;
C.S.1929, § 26-246;
R.S.1943, § 23-246.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-246.01 - Town treasurer; funds; depository.

23-246.01.
Town treasurer; funds; depository.
All township funds withdrawn from the county treasury, or collected directly by township officers, shall be deposited within ten days in depositories approved for the deposit of county funds of such county in an account in the name of the township.
Source
Laws 1951, c. 49, § 1, p. 166.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-247 - Town clerk; duties; penalties, recovery of.

23-247.
Town clerk; duties; penalties, recovery of.
The town clerk shall prosecute in the name of his town, or otherwise as may be necessary, for all penalties given by law to such town or for its use, and for which no other officer is specially directed to prosecute; and he shall receive all accounts which may be presented to him against the town.
Source
Laws 1895, c. 28, § 45, p. 144;
R.S.1913, § 1031;
C.S.1922, § 933;
C.S.1929, § 26-247;
R.S.1943, § 23-247.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-248 - Poor relief; duty of county board.

23-248.
Poor relief; duty of county board.
In all counties the care of the poor shall be under the charge of the county board as provided by law.
Source
Laws 1895, c. 28, § 46, p. 144;
R.S.1913, § 1032;
Laws 1915, c. 20, § 1, p. 80;
C.S.1922, § 934;
C.S.1929, § 26-248;
R.S.1943, § 23-248.
Annotations
In counties under township organization, support of poor devolves upon townships. Custer Township v. Board of Supervisors of Antelope County, 103 Neb. 128, 170 N.W. 600 (1919).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-249 - Town clerk; duties and powers; records; papers; oaths.

23-249.
Town clerk; duties and powers; records; papers; oaths.
The town clerk of each town in this state shall have the custody of all records, books and papers of the town, and shall file all certificates of oaths and other papers required by law to be filed in his office. He shall have power to administer the oath of office to all town officers and it is hereby made the duty of the town clerk to administer all oaths which may be required in the transaction of any township business in the town where he may be clerk;
Provided,
nothing herein shall be so construed as to deprive any other person qualified by law from administering said oaths.
Source
Laws 1895, c. 28, § 47, p. 144;
R.S.1913, § 1033;
C.S.1922, § 935;
C.S.1929, § 26-249;
R.S.1943, § 23-249.
Annotations
Although each township has a township board and township officers, each of which has statutorily prescribed powers and duties, the powers of the township are exercised through direct local self-government. Butler County Dairy v. Butler County, 285 Neb. 408, 827 N.W.2d 267 (2013).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-250 - Town clerk; budget; prepare.

23-250.
Town clerk; budget; prepare.
The town clerk in counties under township organization shall proceed to prepare the township budget as prescribed in the Nebraska Budget Act.
Source
Laws 1913, c. 54, § 1, p. 160;
R.S.1913, § 1034;
C.S.1922, § 936;
C.S.1929, § 26-250;
R.S.1943, § 23-250;
Laws 1951, c. 49, § 2, p. 166;
Laws 1953, c. 52, § 1, p. 180;
Laws 1973, LB 75, § 10;
Laws 1992, LB 1063, § 16;
Laws 1992, Second Spec. Sess., LB 1, § 16;
Laws 2002, LB 568, § 8.
Cross References
Nebraska Budget Act, see section 13-501.
Annotations
Although each township has a township board and township officers, each of which has statutorily prescribed powers and duties, the powers of the township are exercised through direct local self-government. Butler County Dairy v. Butler County, 285 Neb. 408, 827 N.W.2d 267 (2013).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-251 - Town clerk; duties; proceedings to raise money; certificate to county clerk.

23-251.
Town clerk; duties; proceedings to raise money; certificate to county clerk.
The town clerk shall, within ten days after any township meeting at which any action was had for raising money, deliver to the county clerk a certified copy or copies of all entries of votes for the raising of such money, and it shall be the duty of the county clerk to lay all such matters before the county board at their next meeting.
Source
Laws 1895, c. 28, § 49, p. 144;
R.S.1913, § 1035;
C.S.1922, § 937;
C.S.1929, § 26-251;
R.S.1943, § 23-251.
Annotations
Although each township has a township board and township officers, each of which has statutorily prescribed powers and duties, the powers of the township are exercised through direct local self-government. Butler County Dairy v. Butler County, 285 Neb. 408, 827 N.W.2d 267 (2013).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-252 - Town board; accounts and claims; audit; annual statement.

23-252.
Town board; accounts and claims; audit; annual statement.
In each town, the clerk, the treasurer, and the chairperson of the board shall examine the accounts of the overseers of highways for money received and disbursed by them and shall require all officers to account to such board for any and all such money received and disbursed by such officers in their official capacity. Such board shall examine and audit all charges and claims against the town and the compensation of all town officers. In case of the absence of any of such officers or their failure to attend any meeting of the board, the two attending may appoint any qualified elector to act with them in the place of the absentee, and the appointee shall act, only for such meeting, in the place of such absentee as a member of such board. Each township shall make an annual budget statement as set out in the Nebraska Budget Act. At its expense, the county board may require an audit of the accounts of any township within the county, whenever in its judgment such audit is necessary. The county board may contract with the Auditor of Public Accounts or select a licensed public accountant or certified public accountant or firm of such accountants to conduct the audit. The original copy of the audit shall be filed in the office of the Auditor of Public Accounts.
Source
Laws 1895, c. 28, § 51, p. 145;
Laws 1913, c. 54, § 2, p. 161;
R.S.1913, § 1036;
C.S.1922, § 938;
C.S.1929, § 26-252;
R.S.1943, § 23-252;
Laws 1951, c. 49, § 4, p. 167;
Laws 1969, c. 153, § 3, p. 720;
Laws 1973, LB 75, § 11;
Laws 1985, Second Spec. Sess., LB 29, § 1;
Laws 1987, LB 183, § 1.
Cross References
Nebraska Budget Act, see section 13-501.
Annotations
Although each township has a township board and township officers, each of which has statutorily prescribed powers and duties, the powers of the township are exercised through direct local self-government. Butler County Dairy v. Butler County, 285 Neb. 408, 827 N.W.2d 267 (2013).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-253 - Accounts; audit; meetings; notice.

23-253.
Accounts; audit; meetings; notice.
The board shall meet at the town clerk's office or other convenient place for the purpose of examining and auditing the town accounts in each fiscal year at such times as the interest of the town may require. Notices of such meetings shall be published once at least ten days before such meeting in a legal newspaper of general circulation in the county.
Source
Laws 1895, c. 28, § 52, p. 145;
Laws 1913, c. 257, § 1, p. 791;
R.S.1913, § 1037;
C.S.1922, § 939;
Laws 1923, c. 139, § 3, p. 342;
C.S.1929, § 26-253;
R.S.1943, § 23-253;
Laws 1965, c. 97, § 2, p. 416;
Laws 1965, c. 98, § 1, p. 417;
Laws 1973, LB 75, § 12.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-254 - Accounts; filing; production at town meeting.

23-254.
Accounts; filing; production at town meeting.
The accounts so audited, and those rejected, if any, shall be delivered with the certificates of the auditors, or a majority of them, to the town clerk, to be by him kept on file for the inspection of all persons. They shall also be produced by the town clerk at the next annual town meeting, and shall be there publicly read by him.
Source
Laws 1895, c. 28, § 53, p. 145;
R.S.1913, § 1038;
C.S.1922, § 940;
C.S.1929, § 26-254;
R.S.1943, § 23-254.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-255 - Town funds; disbursement; orders; warrants; limitations; registration of warrants.

23-255.
Town funds; disbursement; orders; warrants; limitations; registration of warrants.
The town clerk shall draw and sign all orders upon the town treasurer for all money to be disbursed by the township, and all warrants upon the county treasurer for money raised for town purposes, or apportioned to the town by the county or state, and present the same to the chairman of the board, to be countersigned by him, and no warrant shall be paid until so countersigned. No warrant shall be countersigned by the chairman of the board until the amount for which the warrant is drawn is written upon its face. The clerk and chairman of the board shall keep a record in separate books furnished by the county, of the amount, date, purpose for which drawn, and name of person to whom issued, of each warrant signed or countersigned by them. All claims and charges against the town, duly audited and allowed by the town board, shall be paid by order so drawn. No order shall be drawn on the town treasurer in excess of seventy-five percent of the amount of taxes levied for the current year on the property of said town, subject to be expended by said town, unless the money is in the treasury of said town to pay the order so drawn on presentation. When any order drawn as aforesaid is presented to the town treasurer for payment, and is not paid for want of funds, the town treasurer shall endorse on said order presented and not paid for want of funds, and shall note in a book of registration, to be kept for that purpose, the fact of the presentation and nonpayment of said order; and said order shall draw interest at six percent per annum from the date of presentation until there are sufficient funds in the hands of said treasurer to pay the same, after paying all orders drawn against such tax levy presented prior thereto, and said orders shall be paid in the order of their presentation and registration. The money received by the town treasurer as the tax levied in any year shall be applied first in payment of the orders drawn against said levy; and such levy shall be deemed specifically appropriated, so far as the same may be lawfully expended by said town, to the payment of orders drawn against said levy.
Source
Laws 1895, c. 28, § 54, p. 146;
Laws 1913, c. 54, § 2, p. 161;
R.S.1913, § 1039;
C.S.1922, § 941;
C.S.1929, § 26-255;
R.S.1943, § 23-255;
Laws 1969, c. 153, § 4, p. 721.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-257 - Claims; certified statement; delivered to town clerk.

23-257.
Claims; certified statement; delivered to town clerk.
The board shall make a certificate to be signed by a majority of its members specifying the value of the claim and to whom the amount is allowed, and shall cause such certificate to be delivered to the town clerk of said town, to be by him kept on file for the inspection of all persons.
Source
Laws 1895, c. 28, § 56, p. 147;
R.S.1913, § 1041;
C.S.1922, § 943;
C.S.1929, § 26-257;
R.S.1943, § 23-257;
Laws 1973, LB 75, § 13.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-258 - Town funds; general expenditures authorized.

23-258.
Town funds; general expenditures authorized.
The following shall be deemed town charges: The compensation of town officers for services rendered their respective towns, contingent expenses necessarily incurred for the use and benefit of the town, the money authorized by the vote of the town meeting for any town purposes, and every sum directed by law to be raised for town purposes.
Source
Laws 1895, c. 28, § 57, p. 147;
R.S.1913, § 1042;
C.S.1922, § 944;
C.S.1929, § 26-258;
R.S.1943, § 23-258.
Annotations
In counties under township organization, duty to keep ordinary township highways and culverts in repair is imposed on township. Goes v. Gage County, 67 Neb. 616, 93 N.W. 923 (1903).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-259 - Tax; amount authorized; when paid.

23-259.
Tax; amount authorized; when paid.
The money necessary to defray the town charges of each town shall be levied on the taxable property in such town in the manner prescribed by the Nebraska Budget Act. The rate of taxes for town purposes shall not exceed twenty-eight cents on each one hundred dollars upon the taxable value of the taxable property in such township for all purposes subject to approval of the county board. The proceeds of such tax shall be paid by the county treasurer to the town treasurer on or before the fifteenth day of each month or more frequently as provided in section 77-1759.
Source
Laws 1895, c. 28, § 58, p. 147;
Laws 1905, c. 53, § 1, p. 298;
R.S.1913, § 1043;
C.S.1922, § 945;
Laws 1927, c. 170, § 1, p. 504;
C.S.1929, § 26-259;
R.S.1943, § 23-259;
Laws 1947, c. 65, § 1, p. 214;
Laws 1953, c. 52, § 3, p. 181;
Laws 1953, c. 287, § 40, p. 954;
Laws 1957, c. 63, § 1, p. 282;
Laws 1973, LB 75, § 14;
Laws 1979, LB 187, § 95;
Laws 1992, LB 1063, § 17;
Laws 1992, Second Spec. Sess., LB 1, § 17;
Laws 1996, LB 1114, § 40;
Laws 2021, LB41, § 1.
Cross References
Nebraska Budget Act, see section 13-501.
Annotations
This section provides for certification by the township and levy of taxes for township purposes by the county board. McDonald v. County of Lincoln, 141 Neb. 741, 4 N.W.2d 903 (1942).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-260 - Town board; compensation of officers; fixed by town board.

23-260.
Town board; compensation of officers; fixed by town board.
The members of the town board shall be entitled to a per diem as fixed by the town board at its annual meeting.
Source
Laws 1895, c. 28, §§ 59, 60, p. 148;
Laws 1913, c. 54, § 2, p. 162;
R.S.1913, § 1044;
C.S.1922, § 946;
C.S.1929, § 26-260;
R.S.1943, § 23-260;
Laws 1953, c. 52, § 4, p. 181;
Laws 1973, LB 75, § 15.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-261 - Town officers; official oaths; no fees for administering.

23-261.
Town officers; official oaths; no fees for administering.
No town officer shall be entitled to any fee or compensation from any individual elected or chosen to a town office for administering to him the oath of office.
Source
Laws 1895, c. 28, § 61, p. 148;
R.S.1913, § 1045;
C.S.1922, § 947;
C.S.1929, § 26-261;
R.S.1943, § 23-261;
Laws 1969, c. 153, § 5, p. 722.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-262 - Towns; actions by or against; how brought.

23-262.
Towns; actions by or against; how brought.
When any controversy or cause of action shall exist between any towns of this state, or between any town and individual or corporation, proceedings may be had or suits brought, either at law or in equity, for the purpose of trying and finally settling such controversies. In all such suits and proceedings the town shall sue and be sued by its corporate name, except when town officers shall be authorized by law to sue in their names of office for the benefit of the town.
Source
Laws 1895, c. 28, § 62, p. 148;
R.S.1913, § 1046;
C.S.1922, § 948;
C.S.1929, § 26-262;
R.S.1943, § 23-262.
Annotations
Township can maintain an action for a breach of official duty by a road overseer. Town of Denver v. Myers, 63 Neb. 107, 88 N.W. 191 (1901).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-263 - Towns; actions against; service of process; defense.

23-263.
Towns; actions against; service of process; defense.
In all legal proceedings against the town by name, the first process and all other writs or proceedings required to be served shall be served in the manner provided for service of a summons in a civil action, and whenever any suit or proceedings shall be commenced against the town, it shall be the duty of the town clerk to attend to the defense thereof, and lay before the electors of the town, at the first town meeting, a full statement of such suit or proceedings for their consideration and direction.
Source
Laws 1895, c. 28, § 63, p. 149;
R.S.1913, § 1047;
C.S.1922, § 949;
C.S.1929, § 26-263;
R.S.1943, § 23-263;
Laws 1983, LB 447, § 12.
Cross References
For service of summons in a civil action, see section 25-505.01.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-264 - Towns; judgments against; payment.

23-264.
Towns; judgments against; payment.
All judgments recovered against a town or against town officers, in actions prosecuted by or against them in their names of office, shall not be collected by execution, but shall be a town charge and when levied and collected shall be paid to the person or persons to whom the same shall have been adjudged.
Source
Laws 1895, c. 28, § 64, p. 149;
R.S.1913, § 1048;
C.S.1922, § 950;
C.S.1929, § 26-264;
R.S.1943, § 23-264.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-265 - County supervisors; meetings; supervision of expenditures; road money, how expended.

23-265.
County supervisors; meetings; supervision of expenditures; road money, how expended.
The county board shall meet at such times and in such manner as provided by law. Each supervisor shall have special charge of the expenditure of money appropriated out of the county treasury by the board for roads, bridges, and culverts within his district, except in city districts when the board shall direct as to which one of the supervisors shall supervise the expenditure of the money appropriated as aforesaid. Said money so appropriated shall not include any money paid as automobile or motor vehicle registration or license fees and shall not be distributed by said board to the individual members thereof to be by them personally paid out upon their own private account nor in any manner whatever; but shall remain in the county treasury until a claim or claims for labor performed shall be properly verified, approved by said supervisor, filed with the county clerk, allowed by the county board, and a warrant drawn therefor.
Source
Laws 1895, c. 28, § 65, p. 149;
R.S.1913, § 1049;
C.S.1922, § 951;
Laws 1923, c. 44, § 1, p. 159;
C.S.1929, § 26-265;
R.S.1943, § 23-265;
Laws 1963, c. 113, § 1, p. 442.
Annotations
Payment to member of county board for directing road work must be out of district road fund, excluding motor vehicle registration or license fees. State ex rel. Maltman v. Adams County, 119 Neb. 826, 231 N.W. 29 (1930).
Townships must keep highways, culverts, etc., in repair. Goes v. Gage County, 67 Neb. 616, 93 N.W. 923 (1903).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-266 - Towns; meetings; provisions inapplicable to cities.

23-266.
Towns; meetings; provisions inapplicable to cities.
None of the provisions of sections 23-201 to 23-299, with respect to the meetings of electors of their respective towns and their powers, shall apply to towns whose limits are coextensive with cities of the primary, first and second class, but such cities, and the inhabitants thereof, shall continue to be governed by the laws specially applicable thereto, except that the inhabitants thereof shall have such power as is conferred by law or election in the choosing of supervisors, assessors, judges and clerks of election, and other county officers.
Source
Laws 1895, c. 28, § 66, p. 150;
R.S.1913, § 1050;
C.S.1922, § 952;
C.S.1929, § 26-266;
R.S.1943, § 23-266.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-267 - Supervisor districts; population as basis for division; how calculated.

23-267.
Supervisor districts; population as basis for division; how calculated.
For the purpose of ascertaining the number of inhabitants in the several districts provided by section 23-204, the supervisors or commissioners, as the case may be, shall ascertain the whole number of votes cast at the last preceding general election held within the county, and shall multiply the number of votes so cast by five. This result shall be taken as the whole number of inhabitants of the county or any part thereof as the case may be, and the supervisor districts shall be divided upon the foregoing basis and in accordance with the results thus obtained.
Source
Laws 1895, c. 28, § 71, p. 153;
R.S.1913, § 1051;
C.S.1922, § 953;
C.S.1929, § 26-267;
R.S.1943, § 23-267.
Annotations
Legislature did not confine inhabitants or population to legal residents or voters. Ludwig v. Board of County Commissioners of Sarpy County, 170 Neb. 600, 103 N.W.2d 838 (1960).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-268 - County supervisors; election; ballots; residency.

23-268.
County supervisors; election; ballots; residency.
County supervisors shall be elected as provided in section 32-529. Elections shall be conducted as provided in the Election Act. In city districts, the ballots shall state which one of the supervisors is elected for the odd-numbered district and which one for the even-numbered district.
A supervisor elected after November 1986 need not be a resident of the district when he or she files for election as a supervisor from a given district, but a supervisor shall reside in the district in which he or she holds office.
Source
Laws 1895, c. 28, § 69, p. 152;
R.S.1913, § 1052;
C.S.1922, § 954;
C.S.1929, § 26-268;
R.S.1943, § 23-268;
Laws 1947, c. 64, § 7, p. 212;
Laws 1986, LB 812, § 1;
Laws 1994, LB 76, § 539.
Cross References
Election Act, see section 32-101.
Annotations
County supervisors are elected for four years, but have staggered terms of office. Foote v. County of Adams, 163 Neb. 406, 80 N.W.2d 179 (1956).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-269 - County supervisor districts; boundaries; change.

23-269.
County supervisor districts; boundaries; change.
The supervisor districts may be changed after each state and federal census if it appears from an examination that the population has become unequal among the several districts. In the event of any change or amendment of sections 23-201 to 23-299 which may necessitate a change in the boundaries of such supervisor districts or any one of them, the county board shall make such change in boundary at its next regular meeting after such change or amendment takes effect. Those counties under township organization may change their procedures for electing members to their governing board from district to at large or from at large to district following the provisions of section 32-554.
Source
Laws 1895, c. 28, § 72, p. 153;
R.S.1913, § 1053;
Laws 1917, c. 17, § 3, p. 82;
C.S.1922, § 955;
C.S.1929, § 26-269;
R.S.1943, § 23-269;
Laws 1973, LB 552, § 4;
Laws 1991, LB 789, § 9;
Laws 1994, LB 76, § 540.
Annotations
Where census indicated supervisory districts unequal as to population, mandatory duty was imposed upon board of supervisors to redistrict county. State ex rel. Rowe v. Emanuel, 142 Neb. 583, 7 N.W.2d 156 (1942).
After election adopting township organization, the county judge, county clerk, and county treasurer must divide the county into supervisor districts under rules in this section, but redistricting when required must be done under same rules by the county board. Obermiller v. Siegel, 340 F.Supp. 208 (D. Neb. 1972).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-270 - County board; duties; how determined.

23-270.
County board; duties; how determined.
In the absence of any special provision governing the board of supervisors, such board shall be governed by and perform all the duties and have all the powers applicable to county boards as provided by the general laws of this state.
Source
Laws 1895, c. 28, § 73, p. 153;
R.S.1913, § 1054;
C.S.1922, § 956;
C.S.1929, § 26-270;
R.S.1943, § 23-270.
Annotations
The powers and duties of a county board are not altered by the adoption of township organization. Butler County Dairy v. Butler County, 285 Neb. 408, 827 N.W.2d 267 (2013).
In a county under township organization, the board of supervisors may create new towns. State ex rel. Town of Ewing v. Town of Golden, 99 Neb. 782, 157 N.W. 971 (1916).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-271 - Township organization; adoption; pending business; disposition.

23-271.
Township organization; adoption; pending business; disposition.
Any incompleted matter or business pending before any board of county commissioners of any county, upon the adoption of township organization by such county, shall be completed and disposed of by the new board the same as if commenced before it.
Source
Laws 1895, c. 28, § 74, p. 153;
R.S.1913, § 1055;
C.S.1922, § 957;
C.S.1929, § 26-271;
R.S.1943, § 23-271.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-272 - County supervisors; meetings.

23-272.
County supervisors; meetings.
The regular meetings of the county board shall be held in January.
Source
Laws 1879, § 64, p. 372;
Laws 1889, c. 6, § 1, p. 76;
R.S.1913, § 1064;
C.S.1922, § 966;
C.S.1929, § 26-280;
R.S.1943, § 23-272;
Laws 1997, LB 40, § 2;
Laws 2004, LB 323, § 1.
Annotations
It would not be presumed that county supervisor-elect qualified until first regular meeting. Kerr v. Adams County, 96 Neb. 178, 147 N.W. 683 (1914).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-273 - County supervisors; special meetings; notice.

23-273.
County supervisors; special meetings; notice.
Special meetings of the county board shall be held only when requested by at least one-third of the members of the board, which request shall be in writing, addressed to the clerk of the board, and specifying the time and object of such meeting. Upon receipt of such request, the clerk shall immediately notify in writing each member of the board of the time and object of such meeting, and shall cause notice of such meeting to be published in some newspaper of the county, if any shall be published therein;
Provided,
no business shall be transacted at any special meeting except such as is specified in the call.
Source
Laws 1879, § 63, p. 371;
R.S.1913, § 1065;
C.S.1922, § 967;
C.S.1929, § 26-281;
R.S.1943, § 23-273.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-274 - County supervisors; chairman; duties.

23-274.
County supervisors; chairman; duties.
The board at its regular meeting of each year shall organize by choosing one of its number as chairman, who shall preside at all meetings of the board during the year; and in case of his absence at any meeting, the members present shall choose one of their number as temporary chairman.
Source
Laws 1879, § 65, p. 372;
R.S.1913, § 1066;
C.S.1922, § 968;
C.S.1929, § 26-282;
R.S.1943, § 23-274.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-275 - County supervisors; certificates of election; where filed.

23-275.
County supervisors; certificates of election; where filed.
The supervisors shall severally lay before the board, at the first regular meeting after election, their certificates of election, which shall be examined by the board, and if found regular, shall be filed in the office of the county clerk.
Source
Laws 1879, § 66, p. 372;
R.S.1913, § 1067;
C.S.1922, § 969;
C.S.1929, § 26-283;
R.S.1943, § 23-275.
Annotations
County commissioner-elect would not be presumed to have qualified before regular meeting in January. Kerr v. Adams County, 96 Neb. 178, 147 N.W. 683 (1914).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-276 - County supervisors; additional powers.

23-276.
County supervisors; additional powers.
In addition to the powers hereinbefore conferred upon all county boards, the board of supervisors shall have power (1) to change the boundaries of towns and to create new towns whenever the board determines that the existing towns are not workable towns and (2) to divide the county into convenient voting precincts and, as occasion may require, erect new ones, subdivide precincts already established, and alter voting precinct lines. When a voting precinct has less than seventy-five registered electors, the board of supervisors shall annex such voting precinct to another voting precinct except when the county is divided into more than two legislative districts. Any precinct having two hundred or more square miles and having more than twenty-five electors shall be excluded from being annexed to another voting precinct.
Source
Laws 1879, § 67, p. 372;
R.S.1913, § 1068;
C.S.1922, § 970;
C.S.1929, § 26-284;
R.S.1943, § 23-276;
Laws 1953, c. 287, § 41, p. 955;
Laws 1969, c. 150, § 2, p. 709;
Laws 1969, c. 152, § 2, p. 718;
Laws 1979, LB 187, § 96;
Laws 1992, LB 719A, § 96;
Laws 1996, LB 1114, § 41.
Annotations
In a county under township organization, board of supervisors may create new towns. State ex rel. Town of Ewing v. Town of Golden, 99 Neb. 782, 157 N.W. 971 (1916).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-277 - County supervisors; quorum.

23-277.
County supervisors; quorum.
A majority of all the supervisors elected in any county shall constitute a quorum for the transaction of business, and all questions which shall arise at meetings shall be determined by the votes of a majority of the supervisors present, except in cases otherwise provided for.
Source
Laws 1879, § 68, p. 373;
R.S.1913, § 1069;
C.S.1922, § 971;
C.S.1929, § 26-285;
R.S.1943, § 23-277;
Laws 2014, LB937, § 1.
Annotations
A majority of members present at meeting may change township boundaries. Township of Inavale v. Bailey, 35 Neb. 453, 53 N.W. 465 (1892).
If two-thirds of board are present, impeachment proceedings may be heard. State ex rel. Castor v. Board of Supervisors of Saline County, 18 Neb. 422, 25 N.W. 587 (1885).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-279 - County supervisors; oaths; chairman may administer.

23-279.
County supervisors; oaths; chairman may administer.
The chairman of the board of supervisors shall have power to administer an oath to any person concerning any matter submitted to the board, or connected with their powers and duties.
Source
Laws 1879, § 70, p. 373;
R.S.1913, § 1071;
C.S.1922, § 973;
C.S.1929, § 26-287;
R.S.1943, § 23-279.