reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-117 - Clerks; assistants of county officer; service in more than one office; when.

23-117.
Clerks; assistants of county officer; service in more than one office; when.
The clerks or assistants of any county officer may be required by the county board to serve or assist without additional pay in any other county office than that to which they were appointed, whenever the county board may deem it advisable and expedient for the efficient and economical administration of the affairs of the county.
Source
Laws 1923, c. 37, § 1, p. 151;
C.S.1929, § 26-106;
R.S.1943, § 23-117;
Laws 1947, c. 62, § 1, p. 197;
Laws 1967, c. 118, § 1, p. 379.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-121 - Office supplies; safes; duty to provide.

23-121.
Office supplies; safes; duty to provide.
The county board shall provide and keep in repair, when the finances of the county will permit, suitable fireproof safes for the county clerk and county treasurer. It shall provide suitable books and stationery for the use of the county board, county clerk, county treasurer, county judge, sheriff, clerk of the district court, county school administrator, county surveyor, and county attorney.
Source
Laws 1879, § 25, p. 361;
Laws 1887, c. 27, § 1, p. 353;
Laws 1909, c. 30, § 1, p. 211;
R.S.1913, § 954;
Laws 1915, c. 18, § 1, p. 76;
Laws 1919, c. 66, § 1, p. 176;
Laws 1919, c. 67, § 1, p. 179;
Laws 1921, c. 144, § 1, p. 616;
C.S.1922, § 854;
C.S.1929, § 26-108;
Laws 1935, c. 107, § 7, p. 346;
Laws 1939, c. 28, § 8, p. 149;
C.S.Supp.,1941, § 26-108;
R.S.1943, § 23-121;
Laws 1999, LB 272, § 5.
Annotations
Board is not compelled to let printing contract to lowest bidder. State ex rel. Huse & Son v. Dixon County, 24 Neb. 106, 37 N.W. 936 (1888).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-122 - Counties having less than 150,000 inhabitants; proceedings; claims; employee job titles and salaries; publication; rate.

23-122.
Counties having less than 150,000 inhabitants; proceedings; claims; employee job titles and salaries; publication; rate.
The county board of all counties having a population of less than one hundred fifty thousand inhabitants shall cause to be published, within ten working days after the close of each annual, regular, or special meeting of the board, a brief statement of the proceedings thereof which shall also include the amount of each claim allowed, the purpose of the claim, and the name of the claimant, except that the aggregate amount of all payroll claims may be included as one item, in one newspaper of general circulation published in the county and also its proceedings upon the equalization of the assessment roll. Between July 15 and August 15 of each year, the employee job titles and the current annual, monthly, or hourly salaries corresponding to such job titles shall be published. Each job title published shall be descriptive and indicate the duties and functions of the position. No publication in a newspaper shall be required unless the same can be done at an expense not exceeding three-fourths of the legal rate for advertising notices.
Source
Laws 1879, § 25, p. 361;
Laws 1887, c. 27, § 1, p. 353;
Laws 1909, c. 30, § 1, p. 211;
R.S.1913, § 954;
Laws 1915, c. 18, § 1, p. 76;
Laws 1919, c. 66, § 1, p. 176;
Laws 1919, c. 67, § 1, p. 179;
Laws 1921, c. 144, § 1, p. 616;
C.S.1922, § 854;
C.S.1929, § 26-108;
Laws 1935, c. 107, § 7, p. 347;
Laws 1939, c. 28, § 8, p. 149;
C.S.Supp.,1941, § 26-108;
R.S.1943, § 23-122;
Laws 1947, c. 63, § 1, p. 209;
Laws 1953, c. 49, § 1, p. 176;
Laws 1959, c. 81, § 1, p. 371;
Laws 1974, LB 377, § 1;
Laws 1985, LB 547, § 1;
Laws 1990, LB 852, § 1;
Laws 1996, LB 299, § 16.
Cross References
For legal rate for advertising notices, see section 33-141.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-124 - Bridges or buildings; damages; actions to recover.

23-124.
Bridges or buildings; damages; actions to recover.
In all cases where any bridge or any public building, the property of any county within this state, shall be injured or destroyed by any person or persons, either negligently, carelessly or willfully and maliciously, it shall be the duty of the county board, for and in the name of the county, to sue for and recover such damages as shall have occurred by reason thereof, and the money so recovered shall be paid into the treasury of the county, and by the treasurer be credited to the fund out of which such bridge or building was constructed or repaired. The county board shall also examine and approve and perform all duties required to be performed with respect to annual inventory statements prepared by other county officers and filed with the board, with respect to county personal property as provided in sections 23-346 to 23-350.
Source
Laws 1879, § 25, p. 363;
Laws 1887, c. 27, § 1, p. 354;
Laws 1909, c. 30, § 1, p. 212;
R.S.1913, § 954;
Laws 1915, c. 18, § 1, p. 77;
Laws 1919, c. 66, § 1, p. 177;
Laws 1919, c. 67, § 1, p. 180;
Laws 1921, c. 144, § 1, p. 617;
C.S.1922, § 854;
C.S.1929, § 26-108;
Laws 1935, c. 107, § 7, p. 347;
Laws 1939, c. 28, § 8, p. 150;
C.S.Supp.,1941, § 26-108;
R.S.1943, § 23-124.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-125 - Additional tax; when authorized; limitation.

23-125.
Additional tax; when authorized; limitation.
Whenever the county board deems it necessary to assess taxes the aggregate of which exceeds the rate of fifty cents on every one hundred dollars of the taxable value of all the taxable property in such county, the county board may, by an order entered of record, set forth substantially the amount of such excess required and the purpose for which the same will be required, and if for the payment of interest, principal, or both upon bonds, such order shall in a general way designate the bonds and specify the number of years such excess must be levied and provide for the submission of the question of assessing the additional rate required to a vote of the people of the county at the next election for county officers after the adoption of the resolution or at a special election ordered by the county board for that purpose. If the proposition for such additional tax is carried, the same shall be paid in money and in no other manner. The additional tax shall not have a duration greater than five years, except that such five-year limitation shall not apply to any additional tax approved by the voters of the county for payment of principal and interest on bonded indebtedness. The additional tax is excluded from the limitation in section 77-3442 as provided by section 77-3444.
Source
Laws 1879, § 26, p. 363;
Laws 1887, c. 28, § 2, p. 356;
R.S.1913, § 955;
C.S.1922, § 855;
C.S.1929, § 26-109;
R.S.1943, § 23-125;
Laws 1951, c. 47, § 1, p. 164;
Laws 1953, c. 287, § 39, p. 954;
Laws 1992, LB 719A, § 95;
Laws 1999, LB 141, § 3;
Laws 2005, LB 263, § 1.
Annotations
Authority to levy tax in excess of constitutional limit is conferred. State ex rel. Shelley v. Board of County Commissioners of Frontier County, 156 Neb. 583, 57 N.W.2d 129 (1953).
Purpose to authorize taxation beyond constitutional limitation must be stated in proposition. Chicago, B. & Q. R. R. Co. v. County of Gosper, 153 Neb. 805, 46 N.W.2d 147 (1951).
Section does apply to procedure for issuance of bonds under county fair act. Richardson v. Kildow, 116 Neb. 648, 218 N.W. 429 (1928).
Board is not authorized to issue refunding bonds under this section. State ex rel. Otoe County v. Babcock, 23 Neb. 802, 37 N.W. 645 (1888).
This section does not apply to bonds issued before 1879. Burlington & M. R. R. Co. v. Saunders County, 17 Neb. 318, 22 N.W. 560 (1885).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-126 - Special tax; submission to voters; notice.

23-126.
Special tax; submission to voters; notice.
The mode of submitting questions to the people for any purpose authorized by law shall be as follows: The whole question, including the sum desired to be raised, or the amount of tax desired to be levied, or the rate per annum, and the whole regulation, including the time of its taking effect, if it be of a nature to be set forth, and the penalty of its violation, if there be one, is to be published for four weeks in some newspaper published in the county. If there be no such newspaper, the publication is to be made by being posted in at least one of the most public places in each election precinct in the county, and in all cases the notice shall name the time when such question will be voted upon, and the form in which the question shall be taken, and a copy of the question submitted shall be posted at each place of voting during the day of election.
Source
Laws 1879, § 27, p. 363;
R.S.1913, § 956;
C.S.1922, § 856;
C.S.1929, § 26-110;
R.S.1943, § 23-126.
Annotations
In absence of controlling special provision, section controls borrowing of money by people of county. Lang v. Sanitary District of Norfolk, 160 Neb. 754, 71 N.W.2d 608 (1955).
Mode of submitting improvement of mail route roads is covered by this section. Chicago, B. & Q. R. R. Co. v. County of Gosper, 153 Neb. 805, 46 N.W.2d 147 (1951).
Requirement that notice be published four weeks and that it contain statement of amount desired to be levied is mandatory. Richardson v. Kildow, 116 Neb. 648, 218 N.W. 429 (1928).
General provision contained in above section as regards procedure for submitting question of issuing bonds does not apply to erection of courthouse. Majority vote is sufficient. State ex rel. Polk County v. Marsh, 106 Neb. 760, 184 N.W. 901 (1921).
Notice of election and time required to be published stated. State ex rel. Harris v. Hanson, 80 Neb. 738, 117 N.W. 412 (1908).
Publication of notice "during four weeks" means during full period. State v. Cherry County, 58 Neb. 734, 79 N.W. 825 (1899).
Question of issuing bonds under special act must be submitted to vote. In re House Roll No. 284, 31 Neb. 505, 48 N.W. 275 (1891).
Water and paving bonds of cities may be issued only after vote. State ex rel. City of Fremont v. Babcock, 25 Neb. 500, 41 N.W. 450 (1889).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-127 - Bonds or expenditures; submission to voters; tax proposal mandatory.

23-127.
Bonds or expenditures; submission to voters; tax proposal mandatory.
When the question submitted involves the borrowing or expenditure of money, or issuance of bonds, the proposition of the question must be accompanied by a provision to levy a tax annually for the payment of interest, if any thereon, and no vote adopting the question proposed shall be valid unless it likewise adopt the amount of tax to be levied to meet the liability incurred.
Source
Laws 1879, § 28, p. 364;
R.S.1913, § 957;
C.S.1922, § 857;
C.S.1929, § 26-111;
R.S.1943, § 23-127.
Annotations
Section must be strictly complied with. Richardson v. Kildow, 116 Neb. 648, 218 N.W. 429 (1928); Keith County v. Ogallala Power & Irr. Co., 64 Neb. 35, 89 N.W. 375 (1902).
Section is mandatory. State ex rel. Berry v. Babcock, 21 Neb. 599, 33 N.W. 247 (1887).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-128 - Special tax; submission to voters; election; laws applicable.

23-128.
Special tax; submission to voters; election; laws applicable.
At the time specified in such notice a vote of the qualified electors shall be taken in each precinct at the place designated in such notice. The votes shall be received, and returns thereof made, and the same shall be canvassed by the same officers and in the same manner as required at each general election.
Source
Laws 1879, § 29, p. 364;
R.S.1913, § 958;
C.S.1922, § 858;
C.S.1929, § 26-112;
R.S.1943, § 23-128.
Cross References
For canvass and return of votes, see Chapter 32, article 10.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-129 - Special tax; approval by voters; number required; effect.

23-129.
Special tax; approval by voters; number required; effect.
If it appears that a majority of the total number of votes cast upon the proposition at the election in which the proposition is submitted are in favor of the proposition, except the proposal for bonds as provided in section 23-3501, which require a majority of votes cast upon the proposition at the election at which the proposition is submitted, and it also appears that the requirements of the law have been fully complied with, the same shall be entered at large by the county board upon the book containing the record of its proceedings, and it shall then have power to levy and collect the special tax in the same manner as other county taxes are collected. Propositions thus acted upon cannot be rescinded by the county board.
Source
Laws 1879, § 30, p. 364;
R.S.1913, § 959;
C.S.1922, § 859;
C.S.1929, § 26-113;
R.S.1943, § 23-129;
Laws 1949, c. 37, § 1, p. 129;
Laws 1953, c. 50, § 1, p. 177;
Laws 1961, c. 85, § 1, p. 296;
Laws 1971, LB 534, § 25;
Laws 1996, LB 1114, § 38.
Annotations
Favorable vote of two-thirds of electors is required to issue bonds of sanitary drainage district. Lang v. Sanitary District of Norfolk, 160 Neb. 754, 71 N.W.2d 608 (1955).
Where levy in excess of constitutional limit is required, two-thirds vote in favor of bond issue is required. State ex rel. Shelley v. Board of County Commissioners of Frontier County, 156 Neb. 583, 57 N.W.2d 129 (1953).
Approval of levy for improvement of mail route road did not of itself authorize levy above constitutional limit. Chicago, B. & Q. R. R. Co. v. County of Gosper, 153 Neb. 805, 46 N.W.2d 147 (1951).
Provisions are not applicable to erection of courthouse. Majority vote is sufficient. State ex rel. Polk County v. Marsh, 106 Neb. 760, 184 N.W. 901 (1921).
Provisions are not applicable to special acts. State ex rel. Douglas County v. Cornell, 54 Neb. 72, 74 N.W. 432 (1898).
Section is applicable to submission of proposition to sell lands of county. Stenberg v. State ex rel. Keller, 50 Neb. 127, 69 N.W. 849 (1897); Stenberg v. State ex rel. Keller, 48 Neb. 299, 67 N.W. 190 (1896).
This section applies to courthouse bonds. Fenton v. Yule, 27 Neb. 758, 43 N.W. 1140 (1889).
Section means two-thirds of total vote cast. State ex rel. Mann v. Anderson, 26 Neb. 517, 42 N.W. 421 (1889).
Purchaser need look no further than record to determine compliance with requirements of the law. Valley County v. McLean, 79 F. 728 (8th Cir. 1897).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-130 - Special tax; fund.

23-130.
Special tax; fund.
Money raised by the county board pursuant to the provisions of sections 23-119 to 23-129 is specially appropriated and constituted a fund, distinct from all others, in the hands of the county treasurer, until the obligation assumed be discharged.
Source
Laws 1879, § 31, p. 364;
R.S.1913, § 960;
C.S.1922, § 860;
C.S.1929, § 26-114;
R.S.1943, § 23-130.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-133 - Warrants; specify fund upon which drawn.

23-133.
Warrants; specify fund upon which drawn.
Each warrant issued shall specify the fund upon which it is drawn.
Source
Laws 1879, § 35, p. 365;
R.S.1913, § 963;
C.S.1922, § 863;
C.S.1929, § 26-117;
Laws 1939, c. 23, § 1, p. 123;
C.S.Supp.,1941, § 26-117;
R.S.1943, § 23-133;
Laws 1963, c. 110, § 1, p. 438.
Annotations
County treasurer is without authority to liquidate claims against county. Woods v. Brown County, 125 Neb. 256, 249 N.W. 601 (1933).
Purpose is to guard against overdrawing. National Life Ins. Co. v. Dawes County, 67 Neb. 40, 93 N.W. 187 (1903).
Officers are liable for warrant in excess of limit. Bacon v. Dawes County, 66 Neb. 191, 92 N.W. 313 (1902).
Warrant must show on face amount levied. Patterson v. State ex rel. Dusenbery, 2 Neb. Unof. 765, 89 N.W. 989 (1902).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-134 - Warrants; issuance in excess of limitations; liability of county board.

23-134.
Warrants; issuance in excess of limitations; liability of county board.
Any warrant drawn after eighty-five percent of the amount levied for the year is exhausted, and where there are no funds in the treasury for the payment of the same, shall not be chargeable as against the county, but may be collected by civil action from the county board making the same, or any member thereof.
Source
Laws 1879, § 36, p. 365;
Laws 1881, c. 43, § 2, p. 223;
R.S.1913, § 964;
C.S.1922, § 864;
C.S.1929, § 26-118;
R.S.1943, § 23-134.
Annotations
In action against county commissioners to recover money alleged to have been unlawfully expended after the annual tax levy, it must be shown that warrants in excess of the levy for the current year were issued, and that there was no money in the proper fund for their payment. Thiles v. County Board of Sarpy County, 189 Neb. 1, 200 N.W.2d 13 (1972).
No recovery quantum meruit can be had where there is a constitutional or statutory disqualification to make the contract or create the liability. Warren v. County of Stanton, 147 Neb. 32, 22 N.W.2d 287 (1946).
Where warrants on their face disclosed that amount issued exceeded levy authorized, recovery could not be had quantum meruit for the excess. Warren v. County of Stanton, 147 Neb. 32, 22 N.W.2d 287 (1946).
No action can be maintained against county upon warrants issued in violation of this section. Warren v. Stanton County, 145 Neb. 220, 15 N.W.2d 757 (1944).
Where warrants on their face show that amount of levy has been exceeded, county cannot be estopped to deny liability thereon. Warren v. Stanton County, 145 Neb. 220, 15 N.W.2d 757 (1944).
In action against county commissioners to recover money alleged to have been unlawfully expended, it must be shown not only that warrants in excess of eighty-five percent of the amount levied by tax for the current year were issued, but also that there was no money in the proper fund for their payment. Beadle v. Harmon, 130 Neb. 389, 265 N.W. 18 (1936).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-135.01 - Claims; false statements or representations; penalties.

23-135.01.
Claims; false statements or representations; penalties.
Whoever files any claim against any county as provided in section 23-135, knowing the claim to contain any false statement or representation as to a material fact, or whoever obtains or receives any money or any warrant for money from any county knowing that the claim therefor was based on a false statement or representation as to a material fact, if the amount claimed or money obtained or received or if the face value of the warrant for money shall be one thousand five hundred dollars or more, shall be guilty of a Class IV felony. If the amount is five hundred dollars or more but less than one thousand five hundred dollars, the person so offending shall be guilty of a Class II misdemeanor. If the amount is less than five hundred dollars, the person so offending shall be guilty of a Class III misdemeanor.
Source
Laws 1957, c. 59, § 2, p. 277;
Laws 1977, LB 40, § 84;
Laws 2015, LB605, § 5.
Annotations
Mere negligence on part of claimant is not enough to sustain a conviction hereunder. State ex rel. Nebraska State Bar Assn. v. Holscher, 193 Neb. 729, 230 N.W.2d 75 (1975).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-136 - Claims; allowance; appeal by taxpayer; procedure.

23-136.
Claims; allowance; appeal by taxpayer; procedure.
Any taxpayer may likewise appeal from the allowance of any claim against the county by serving a like notice within ten days and giving a bond similar to that provided for in section 23-135.
Source
Laws 1879, § 38, p. 366;
Laws 1885, c. 37, § 1, p. 212;
R.S.1913, § 966;
C.S.1922, § 866;
C.S.1929, § 26-120;
R.S.1943, § 23-136.
Annotations
1. Right to appeal
2. Procedure
3. Effect on warrants
4. Miscellaneous
1. Right to appeal
This ten-day time is applicable to an appeal from the action of the county board of equalization in setting the nonresident high school tuition levy. In re 1981-82 County Tax Levy of Saunders County Bd. of Equal., 214 Neb. 624, 335 N.W.2d 299 (1983).
Taxpayers may appeal from order allowing claim against county, though board's action may be result of compromise of disputed claim. Campbell Co. v. Boyd County, 117 Neb. 186, 220 N.W. 240 (1928).
Taxpayer may appeal from allowance to agricultural society. Sheldon v. Gage County Soc. of Agri., 71 Neb. 411, 98 N.W. 1045 (1904).
2. Procedure
Taxpayer may appeal from allowance of claim by serving notice and giving bond. Reiber v. Harris, 179 Neb. 582, 139 N.W.2d 353 (1966).
Notice of appeal is jurisdictional and taxpayer must serve notice within ten days after board's decision. Sommerville v. Board of County Commissioners of Douglas County, 116 Neb. 282, 216 N.W. 815 (1927).
Judgment is an entirety; appeal puts all in issue. Dakota County v. Borowsky, 67 Neb. 317, 93 N.W. 686 (1903).
Right to appeal does not arise until claim has been allowed. Shepard v. Easterling, 61 Neb. 882, 86 N.W. 941 (1901).
Appeal may be dismissed if made in bad faith. Gage County v. King Bridge Co., 58 Neb. 827, 80 N.W. 56 (1899).
Remedy of appeal is exclusive. Taylor v. Davey, 55 Neb. 153, 75 N.W. 553 (1898).
Bona fide attempt to appeal will not be dismissed on account of informalities or omissions in bond. Rube v. Cedar County, 35 Neb. 896, 53 N.W. 1009 (1892); State ex rel. Hagberg v. County Comrs. of Furnas County, 10 Neb. 361, 6 N.W. 434 (1880).
3. Effect on warrants
Delivery of the warrant in suit prior to lapse of time for taking taxpayer's appeal, in violation of statute, does not affect taxpayer's right of appeal. Beadle v. Harmon, 130 Neb. 389, 265 N.W. 18 (1936).
Warrants should not be delivered or registered until time for appeal has expired. Means v. Webster, 23 Neb. 432, 36 N.W. 809 (1888).
4. Miscellaneous
Cited but not discussed. Clark v. Sweet, 183 Neb. 723, 163 N.W.2d 881 (1969).
Taxpayer, in absence of statutory authority, cannot collect attorney fees from county. Minshull v. Sherman County, 95 Neb. 835, 146 N.W. 1009 (1914).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-137 - Claims; appeal; record; trial; costs.

23-137.
Claims; appeal; record; trial; costs.
The clerk of the board, upon such appeal being taken and being paid the proper fees therefor, shall make out a complete transcript of the proceedings of the board relating to the matter of its decision and shall deliver it to the clerk of the district court. The appeal shall be entered, tried, and determined and costs awarded in the manner provided in sections 25-1901 to 25-1937.
Source
Laws 1879, § 39, p. 366;
R.S.1913, § 967;
C.S.1922, § 867;
C.S.1929, § 26-121;
R.S.1943, § 23-137;
Laws 1991, LB 1, § 2.
Annotations
In order to perfect an appeal to the district court from a county board of equalization, all activities necessary, including the filing of notice of appeal, must be carried out within forty-five days of the adjournment of the board. Knoefler Honey Farms v. County of Sherman, 193 Neb. 95, 225 N.W.2d 855 (1975).
Cited but not discussed. Clark v. Sweet, 183 Neb. 723, 163 N.W.2d 881 (1969).
Procedure for appeal to the district court from action of a county board of equalization is that prescribed for appeal from justice of peace court to the district court. Nebraska Conf. Assn. Seventh Day Adventists v. County of Hall, 166 Neb. 588, 90 N.W.2d 50 (1958).
Delivery of the warrant in suit prior to lapse of time for taking taxpayer's appeal, in violation of statute, does not affect taxpayer's right of appeal. Beadle v. Harmon, 130 Neb. 389, 265 N.W. 18 (1936).
District court acquires jurisdiction by appeal from county board's disallowance of claim where claimant gives notice of appeal, furnishes appeal bond and files transcript in office of clerk of district court within time, though the petition on appeal is not filed until a later date. Myers v. Hall County, 130 Neb. 13, 263 N.W. 486 (1935).
An appeal from an order of the county board allowing a claim brings the action to the district court for trial de novo. Campbell Co. v. Boyd County, 117 Neb. 186, 220 N.W. 240 (1928).
Duty to prepare properly and file transcript is primarily enjoined upon county clerk and not upon claimant. Bartlett v. Dahlsten, 104 Neb. 738, 178 N.W. 636 (1920).
District court should not try appeal until issues are joined by pleadings. Loup County v. Wirsig, 73 Neb. 505, 103 N.W. 56 (1905); Haskell v. Valley County, 41 Neb. 234, 59 N.W. 680 (1894).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-138 - Claims; reconsideration.

23-138.
Claims; reconsideration.
The provisions of sections 23-135 to 23-137 shall not be so construed as to prevent the county board from once reconsidering their action on any claim, upon due notice to parties interested.
Source
Laws 1879, § 40, p. 366;
R.S.1913, § 968;
C.S.1922, § 868;
C.S.1929, § 26-122;
R.S.1943, § 23-138.
Annotations
A county board may reconsider once its action on the allowance of a claim, upon due notice to interested parties. State ex rel. Allen v. Miller, 138 Neb. 747, 295 N.W. 279 (1940).
Order of board establishing a ditch is not a judicial act and may be reconsidered where no rights have accrued thereunder. State ex rel. Sullivan v. Ross, 82 Neb. 414, 118 N.W. 85 (1908).
Order of disallowance, reconsidered, is not an adjudication of claim. Dean v. Saunders County, 55 Neb. 759, 76 N.W. 450 (1898).
Board may reconsider claim once on notice. Appearance of attorney is a waiver of notice. State ex rel. Marquett, Deweese & Hall v. Baushausen, 49 Neb. 558, 68 N.W. 950 (1896).
Board cannot review or reverse the act of a prior board. Stenberg v. State ex rel. Keller, 48 Neb. 299, 67 N.W. 190 (1896).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-139 - Special tax fund; reversion to general fund.

23-139.
Special tax fund; reversion to general fund.
Whenever a tax is levied for the payment of a specific debt, the amount of such tax collected shall be kept as a separate fund in the county treasury, and expended only in the liquidation of such indebtedness;
Provided,
any surplus remaining in the treasury after full payment of such indebtedness shall be transferred to the general fund of the county.
Source
Laws 1879, § 41, p. 367;
R.S.1913, § 969;
C.S.1922, § 869;
C.S.1929, § 26-123;
R.S.1943, § 23-139.
Annotations
Beneficial owners of taxes enforced by trustee for governmental subdivisions in tax foreclosure suit are entitled to a strict accounting of the avails of the tax foreclosure on the basis of the integrity of separate tax funds involved. Darnell v. City of Broken Bow, 139 Neb. 844, 299 N.W. 274 (1941).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-140 - Debts due county; settlement.

23-140.
Debts due county; settlement.
All persons chargeable with money belonging to any county shall render their accounts to and settle with the county board at the time required by law, and pay into the county treasury any balance which may be due the county, take duplicate receipts therefor, and deposit one of the same with the clerk of the county within five days thereafter.
Source
Laws 1879, § 43, p. 367;
R.S.1913, § 970;
C.S.1922, § 870;
C.S.1929, § 26-124;
R.S.1943, § 23-140.
Annotations
A county clerk, chargeable with money belonging to the county by collection of fees, is required to render accounts and settle with county board as provided in this section. Hoctor v. State, 141 Neb. 329, 3 N.W.2d 558 (1942).
If the board allows greater compensation than that fixed by law, action is void. Maurer v. Gage County, 72 Neb. 441, 100 N.W. 1026 (1904).
Board acts ministerially in adjusting accounts of county officers. Smith v. Clay County, 71 Neb. 614, 99 N.W. 501 (1904); Mitchell v. Clay County, 69 Neb. 779, 96 N.W. 673 (1903), reversed on rehearing 69 Neb. 795, 98 N.W. 662 (1904).
Action of board allowing officer to retain fees illegally does not make members liable unless they acted corruptly, and such action does not protect officer. Otoe County v. Dorman, 71 Neb. 408, 98 N.W. 1064 (1904).
Mandamus is not proper action to litigate right to retain fees. Maurer v. State ex rel. Gage County, 71 Neb. 24, 98 N.W. 426 (1904).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-141 - Debts due county; action to recover.

23-141.
Debts due county; action to recover.
If any person thus chargeable shall neglect or refuse to render true accounts or settle as aforesaid, the county board shall adjust the accounts of such delinquent, according to the best information they can obtain, and ascertain the balance due the county, and may institute the proper action to recover such balance so found due.
Source
Laws 1879, § 44, p. 367;
R.S.1913, § 971;
C.S.1922, § 871;
C.S.1929, § 26-125;
R.S.1943, § 23-141.
Annotations
In making adjustment of accounts with county officers, county board acts ministerially, and county may recover from the officer any excess paid. Maurer v. Gage County, 72 Neb. 441, 100 N.W. 1026 (1904).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-142 - Debts due county; failure to pay; penalty; collection.

23-142.
Debts due county; failure to pay; penalty; collection.
In such case, the delinquent shall not be entitled to any commission, and shall forfeit and pay to the county a penalty of twenty percent on the amount found due the county. Such penalty shall be added to the amount so found due, and it shall be the duty of the court in which any action is brought to recover the same, to include such penalty in any judgment which may be rendered against the delinquent in such action. Such penalty, when collected, shall be paid into the county treasury for the benefit of the school fund.
Source
Laws 1879, § 45, p. 367;
R.S.1913, § 972;
C.S.1922, § 872;
C.S.1929, § 26-126;
R.S.1943, § 23-142.
Annotations
Board acts ministerially in adjusting officer's fees. Such adjustment is no bar to suit to recover fees unlawfully held. Maurer v. Gage County, 72 Neb. 441, 100 N.W. 1026 (1904); Sheibley v. Dixon County, 61 Neb. 409, 85 N.W. 399 (1901).
Finding by board is not conclusive. Heald v. Polk County, 46 Neb. 28, 64 N.W. 376 (1895).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-143 - Claims; delinquent personal taxes; deduction.

23-143.
Claims; delinquent personal taxes; deduction.
The county board of any county, whenever the account or claim of any person, firm or corporation against the county is presented to them for allowance, shall procure from the county treasurer a certificate of the amount of delinquent personal taxes assessed against the person, firm or corporation in whose favor the account or claim is presented, and shall deduct from any amount found due upon such account or claim the amount of such tax, and shall forthwith issue a warrant for the balance remaining, if any.
Source
Laws 1879, § 48, p. 368;
R.S.1913, § 973;
C.S.1922, § 873;
C.S.1929, § 26-127;
Laws 1933, c. 126, § 1, p. 501;
C.S.Supp.,1941, § 26-127;
R.S.1943, § 23-143.
Annotations
County board must deduct from claim delinquent personal property taxes. State ex rel. Bates v. Morgan, 154 Neb. 234, 47 N.W.2d 512 (1951).
Duty to deduct personal taxes rests upon county board, and cannot be delegated to another. State ex rel. Leidigh v. Johnson, 92 Neb. 736, 139 N.W. 669 (1913).
Board may deduct delinquent taxes from judgment on a claim. State ex rel. Hershiser v. Holt County, 89 Neb. 445, 131 N.W. 960 (1911).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-144 - Claims; delinquent personal taxes; deduction; treasurer's receipt.

23-144.
Claims; delinquent personal taxes; deduction; treasurer's receipt.
For any such delinquent personal taxes so set off and deducted from any such account or claim, the board shall issue an order to the county treasurer directing him to draw from the same fund out of which said account or claim should have been paid the amount of said delinquent taxes so set off or deducted, and apply the same upon said delinquent personal taxes in satisfaction thereof; and the said treasurer shall, upon application, receipt therefor to the person whose taxes are so satisfied.
Source
Laws 1879, § 49, p. 368;
R.S.1913, § 974;
C.S.1922, § 874;
C.S.1929, § 26-128;
R.S.1943, § 23-144.
Annotations
Amount deducted from claim should be applied on delinquent taxes. State ex rel. Bates v. Morgan, 154 Neb. 234, 47 N.W.2d 512 (1951).
Board acts judicially and mandamus will not lie to compel them to make particular decision. State ex rel. Ensey v. Churchill, 37 Neb. 702, 56 N.W. 484 (1893).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-145 - Actions against county; delinquent personal tax; offset.

23-145.
Actions against county; delinquent personal tax; offset.
In any suit against a county, any delinquent personal taxes assessed against the person in whose favor the cause of action accrued, may be set off against any amount claimed in such action.
Source
Laws 1879, § 50, p. 369;
R.S.1913, § 975;
C.S.1922, § 875;
C.S.1929, § 26-129;
R.S.1943, § 23-145.
Annotations
Section is permissive, and does not deprive board of power to deduct the amount of taxes from a judgment rendered in district court. State ex rel. Hershiser v. Holt County, 89 Neb. 445, 131 N.W. 960 (1911).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-148 - Commissioners; number; election; when authorized.

23-148.
Commissioners; number; election; when authorized.
The county board of commissioners in all counties having not more than four hundred thousand inhabitants as determined by the most recent federal decennial census shall consist of three persons except as follows:
(1) Pursuant to petitions filed or a vote of the county board under section 23-149, the registered voters in any county containing not more than four hundred thousand inhabitants as determined by the most recent federal decennial census may vote at any general election as to whether their county board shall consist of three or five commissioners. Upon the completion of the canvass by the county canvassing board, the proposition shall be decided and, if the number of commissioners is increased from three to five commissioners, vacancies shall be deemed to exist and the procedures set forth in sections 32-567 and 32-574 shall be instituted; and
(2) The registered voters of any county under township organization voting to discontinue township organization may also vote as to the number of county commissioners as provided in sections 23-292 to 23-299.
Source
Laws 1879, § 53, p. 369;
Laws 1887, c. 29, § 1, p. 359;
Laws 1891, c. 21, § 1, p. 225;
Laws 1903, c. 30, § 1, p. 277;
R.S.1913, § 978;
Laws 1917, c. 16, § 1, p. 77;
Laws 1919, c. 69, § 1, p. 182;
C.S.1922, § 878;
C.S.1929, § 26-132;
R.S.1943, § 23-148;
Laws 1945, c. 42, § 1, p. 202;
Laws 1947, c. 62, § 2, p. 197;
Laws 1951, c. 48, § 1, p. 165;
Laws 1957, c. 60, § 1, p. 278;
Laws 1979, LB 331, § 2;
Laws 1985, LB 53, § 1;
Laws 1991, LB 789, § 4;
Laws 1994, LB 76, § 534;
Laws 2008, LB269, § 1;
Laws 2015, LB575, § 3;
Laws 2016, LB742, § 3;
Laws 2019, LB411, § 23.
Cross References
For discontinuance of township organization, see sections 23-292 to 23-299.
Annotations
Increase in number of commissioner districts requires redistricting. Ludwig v. Board of County Commissioners of Sarpy County, 170 Neb. 600, 103 N.W.2d 838 (1960).
Removal of county commissioner out of district, where he continues to act, does not render void any order of county board in which he participates. Horton v. Howard, 97 Neb. 575, 150 N.W. 633 (1915).
Member of board must reside in district from which elected and office becomes vacant when he removes. State ex rel. Malloy v. Skirving, 19 Neb. 497, 27 N.W. 723 (1886).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-149 - Commissioners; number; petition to change; resolution by county board; election; ballot; form.

23-149.
Commissioners; number; petition to change; resolution by county board; election; ballot; form.
(1)(a) In counties not under township organization, a registered voter may file a petition or petitions for the submission of the question regarding the number of commissioners on the county board. The petition or petitions shall be signed by registered voters equal in number to five percent of the voters registered in the county at the preceding statewide general election.
(b) In counties not under township organization, the county board may, by majority vote of all members, adopt a resolution for the submission of the question regarding the number of commissioners on the county board.
(2) When the petition or petitions or the resolution is filed with the election commissioner or county clerk not less than seventy days before the date of any general election, the election commissioner or county clerk shall cause the question to be submitted to the voters of the county at such election and give notice thereof in the general notice of such election. The forms of ballots shall be respectively: For three commissioners and For five commissioners; and the same shall be printed upon the regular ballots cast for officers voted for at such election and shall be counted and canvassed in the same manner.
(3) If a majority of votes cast at the election favor the proposition For five commissioners, thereafter the county shall have five commissioners, and if a majority of the ballots cast at the election favor the proposition For three commissioners, thereafter the county shall have three commissioners.
Source
Laws 1891, c. 21, § 1, p. 226;
Laws 1903, c. 30, § 1, p. 277;
R.S.1913, § 978;
Laws 1917, c. 18, § 1, p. 78;
Laws 1919, c. 69, § 1, p. 183;
C.S.1922, § 878;
C.S.1929, § 26-132;
R.S.1943, § 23-149;
Laws 1969, c. 259, § 1, p. 958;
Laws 1973, LB 75, § 1;
Laws 1991, LB 789, § 5;
Laws 2008, LB269, § 2;
Laws 2019, LB411, § 24.
Annotations
Results of election required change in number of commissioner districts. 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 › 23-150 - Commissioners; qualifications.

23-150.
Commissioners; qualifications.
(1) The commissioners shall be registered voters and residents of their respective districts.
(2) Beginning in 1992, any person seeking nomination or election to the county board of commissioners in a county having more than four hundred thousand inhabitants as determined by the most recent federal decennial census shall have resided within the district he or she seeks to represent for at least six months immediately prior to the date on which he or she is required to file as a candidate for such office. No person shall be eligible to be appointed to the county board in such counties unless he or she has resided in the district he or she would represent for at least six months prior to assuming office.
(3) This section shall be complied with within six months after a determination that the population has reached more than four hundred thousand inhabitants as determined by the most recent federal decennial census.
Source
Laws 1879, § 53, p. 369;
Laws 1887, c. 29, § 1, p. 359;
Laws 1891, c. 21, § 1, p. 227;
Laws 1903, c. 30, § 1, p. 278;
R.S.1913, § 978;
Laws 1917, c. 16, § 1, p. 78;
Laws 1919, c. 69, § 1, p. 183;
C.S.1922, § 878;
C.S.1929, § 26-132;
R.S.1943, § 23-150;
Laws 1991, LB 789, § 6;
Laws 1994, LB 76, § 535;
Laws 2016, LB742, § 4.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-153 - County board; joint sessions; mileage reimbursement.

23-153.
County board; joint sessions; mileage reimbursement.
(1) The county boards of two or more counties may meet and hold joint sessions for the transaction of joint county business, including, but not limited to, consolidation agreements pursuant to sections 22-401 to 22-416 and 22-418.
(2) When traveling to and from any county board meeting, members of the county board may be reimbursed for mileage at the rate provided in section 81-1176.
Source
Laws 1879, § 56, p. 370;
R.S.1913, § 981;
C.S.1922, § 881;
C.S.1929, § 26-135;
R.S.1943, § 23-153;
Laws 1969, c. 149, § 1, p. 707;
Laws 1984, LB 671, § 1;
Laws 1996, LB 1011, § 7;
Laws 1996, LB 1085, § 28;
Laws 1997, LB 40, § 1;
Laws 1997, LB 269, § 29.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-154 - County board; special sessions; notice.

23-154.
County board; special sessions; notice.
The county clerk shall have the power to call special sessions when the interests of the county demand it, upon giving five days' notice of the time and object of calling the commissioners together, by posting up notices in three public places in the county, or by publication in a newspaper published therein.
Source
Laws 1879, § 57, p. 370;
R.S.1913, § 982;
C.S.1922, § 882;
C.S.1929, § 26-136;
R.S.1943, § 23-154.
Annotations
Failure of clerk to publicize special meeting regarding initiative petition for hospital bond election did not invalidate resulting election. Shadbolt v. County of Cherry, 185 Neb. 208, 174 N.W.2d 733 (1970).
Failure of county clerk to make record of call for special meeting of county board does not invalidate call, where it was in fact made and due notice given, and record of county board shows meeting pursuant thereto. Brooks v. MacLean, 95 Neb. 16, 144 N.W. 1067 (1914).
Meetings are presumed to be regularly called. Green v. Lancaster County, 61 Neb. 473, 85 N.W. 439 (1901).
Board can transact business only at regular or called meeting. Morris v. Merrell, 44 Neb. 423, 62 N.W. 865 (1895).
Two members of the board, when agreed, may transact business, and may call an election. State ex rel. Harvey v. Piper, 17 Neb. 614, 24 N.W. 204 (1885).
Board is not confined to business mentioned in call. Commissioners of Kearney County v. Kent, 5 Neb. 227 (1876).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-155 - County board; transaction of business; majority required.

23-155.
County board; transaction of business; majority required.
When two only of the commissioners of the board shall attend, and shall be divided on any question, the decision thereof shall be deferred until the next meeting of the board, and then the matter shall be decided by a majority of the board.
Source
Laws 1879, § 58, p. 370;
R.S.1913, § 983;
C.S.1922, § 883;
C.S.1929, § 26-137;
R.S.1943, § 23-155.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-156 - County board; chairman; term; duties.

23-156.
County board; chairman; term; duties.
The board of county commissioners at its regular meeting in January of each year shall elect a chairman of the board to serve for the ensuing year, and such chairman shall sign all warrants on the treasurer for money to be paid out of the county treasury.
Source
Laws 1879, § 59, p. 371;
Laws 1887, c. 29, § 3, p. 360;
Laws 1891, c. 21, § 2, p. 228;
R.S.1913, § 984;
Laws 1921, c. 154, § 1, p. 636;
C.S.1922, § 884;
C.S.1929, § 26-138;
R.S.1943, § 23-156.
Annotations
Warrants issued by county board are void if not for purpose within their jurisdiction. Oakley v. Valley County, 40 Neb. 900, 59 N.W. 368 (1894).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-160.01 - Authority to borrow money; conditions.

23-160.01.
Authority to borrow money; conditions.
The county board of each county in this state may borrow money in an amount sufficient to pay all valid, legally existing warrants of the county hereafter drawn on any county fund, which is legally entitled to participate in the annual allocation of revenue, but subject to the following limitations and requirements, to wit:
(1) Money shall not be borrowed in excess of the amount required to pay warrants issued and embraced within the limits imposed by law upon the right of a county to draw and issue warrants.
(2) The money so borrowed may not be used for any purpose other than payment of such warrants.
(3) The obligation thus incurred shall be evidenced by a negotiable promissory note or notes issued in the name of the county, signed by the chairman of the board and witnessed by the county clerk.
(4) The note may run for not more than one year, but shall be callable by the county at any time, and may draw interest at a rate to be determined by the county board.
(5) Such note or notes, before being negotiated, shall be presented to the county treasurer of the county and registered by said officer, and shall be payable out of the revenue collected, received and credited to such fund or funds.
Source
Laws 1943, c. 58, § 1, p. 232;
R.S.1943, § 23-160.01;
Laws 1976, LB 696, § 1.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-160.02 - Authority to use idle funds.

23-160.02.
Authority to use idle funds.
The county board of any county having more than two hundred thousand population may use money available in any fund of the county, if not presently or in the immediate future needed for the use of such fund, with which to take up, as an investment, legal valid warrants drawn upon any other fund of the county in which there may not be money presently available with which to pay such warrant; but such taking up of a warrant shall constitute and be deemed a purchase thereof, as an investment of idle money in the fund for which acquired. Any warrant, so taken by way of investment, shall be registered to the credit of the fund from which the money was taken with which to acquire the warrant and shall not draw interest.
Source
Laws 1943, c. 58, § 2, p. 232;
R.S.1943, § 23-160.02.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-164 - Adjacent territory; regulation; hearings; notice by publication; written notice to chairperson of planning commission.

23-164.
Adjacent territory; regulation; hearings; notice by publication; written notice to chairperson of planning commission.
The county board shall provide for the manner in which such regulations and restrictions and the boundaries of such districts shall be determined, established, enforced, and, from time to time, amended, supplemented, or changed. No such regulation, restriction, or boundary shall become effective until after public hearings are held by both the county planning commission and county board in relation thereto, when its parties in interest and citizens shall have an opportunity to be heard. Notice of the time and place of such hearing shall be given by the publication thereof in a legal newspaper of general circulation in such county one time at least ten days prior to such hearing. Notice of the time and place of such hearing shall also be given in writing to the chairperson of any municipal, county, or joint planning commission in the State of Nebraska which has jurisdiction over land within three miles of the property affected by such action. In the absence of a planning commission, such notice shall be given to the clerks of units of local government in the State of Nebraska having jurisdiction over land within three miles of the property affected by such action.
Source
Laws 1941, c. 131, § 12, p. 511;
C.S.Supp.,1941, § 26-152;
R.S.1943, § 23-164;
Laws 1975, LB 410, § 25;
Laws 1996, LB 299, § 17.
Annotations
Timely objection by a litigant with standing may nullify a rezoning resolution by a county board that has not adopted a comprehensive development plan conformable to statute. Bagley v. County of Sarpy, 189 Neb. 393, 202 N.W.2d 841 (1972).
Board's only statutory power being to grant zoning variances resolution purporting to grant exemption construed to grant variance and action presumed correct until changed by court, and requirement of immediate compliance proper. Adler v. Lynch, 415 F.Supp. 705 (D. Neb. 1976).