reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-320.08 - Flood control; cooperation with federal government; additional powers; agreements authorized.

23-320.08.
Flood control; cooperation with federal government; additional powers; agreements authorized.
In any county or counties of the State of Nebraska in which the United States, or any of its departments or agencies shall be authorized by Congress to construct works for flood control, watershed protection and flood prevention and drainage programs of the State of Nebraska or any of its agencies or in cooperation with the program of natural resources districts or similar public districts the county or counties, if in its or their opinion the construction is necessary for the public welfare, may: (1) Enter into an undertaking, in the name of the county, to hold the United States of America free from any damage to persons or property resulting during the construction or after the completion thereof; (2) contract with the federal government, in the name of the county, that when such work is completed the county will maintain, keep in repair, and operate such works of improvement; (3) furnish all necessary lands, rights-of-way, and easements as provided in section 23-320.10; (4) enter into agreements with other county governments on provisions for cooperative programs of resource development; (5) establish watershed boundary lines for taxation purposes so that property within the perimeter of the defined drainage-way will be assessed for the financing of the program for improvement; and (6) appropriate such funds as may be needed to carry out and finance the program as outlined in sections 23-320.08 to 23-320.12.
Source
Laws 1963, c. 106, § 1, p. 431;
Laws 1977, LB 510, § 5.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-320.10 - Flood control; construction of works; acquisition of rights-of-way and easements; eminent domain; procedure.

23-320.10.
Flood control; construction of works; acquisition of rights-of-way and easements; eminent domain; procedure.
In any county or counties described in section 23-320.08, where it is necessary as a condition to the construction of any flood control works or other similar works of improvement as provided in sections 23-320.08 to 23-320.12, that the county furnish the necessary lands, rights-of-way, or easements therefor, the county board may acquire such lands, rights-of-way, or easements as may be necessary, and the board may acquire the same by purchase or by gift or by the exercise of the right of eminent domain. The procedure to condemn property shall be exercised in the manner set forth in sections 76-704 to 76-724.
Source
Laws 1963, c. 106, § 3, p. 433.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-320.11 - Flood control; acquisition and operation of flood control works; tax levy authorized; repairs.

23-320.11.
Flood control; acquisition and operation of flood control works; tax levy authorized; repairs.
For the purpose of obtaining lands, easements, and rights-of-way and maintaining and operating such flood control works or other similar projects as provided in sections 23-320.08 to 23-320.12 when the same have been completed and turned over to the county and also for the purpose of developing and carrying out a coordinated soil and water resource program and program of flood control for the county, the county board of such county shall be empowered to make an annual tax levy of not to exceed one and seven-tenths cents on each one hundred dollars upon the taxable value of all the taxable property in a designated watershed area. It shall be the duty of the county board and the county engineer to keep all such flood control works or other similar projects in serviceable condition and to make such repairs as may, from time to time, be necessary.
Source
Laws 1963, c. 106, § 4, p. 433;
Laws 1979, LB 187, § 101;
Laws 1992, LB 719A, § 99;
Laws 1996, LB 1114, § 44.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-320.12 - Flood control; execution of program; parties to agreement; employment of services of nonprofit corporation.

23-320.12.
Flood control; execution of program; parties to agreement; employment of services of nonprofit corporation.
For the purpose of carrying out any of the provisions of sections 23-320.08 to 23-320.12, the county board may enter into agreements with (1) the United States of America or any department or agency thereof, (2) any city, (3) any drainage district, (4) any other county, (5) any natural resources district, (6) any irrigation district, (7) any reclamation district, (8) any body politic, (9) any person, or (10) any firm, whenever it shall be necessary as a condition to the construction of flood control works or other similar projects under the provisions of sections 23-320.08 to 23-320.12, and for the maintenance, repair, or operation thereof. To aid and assist in carrying out a coordinated soil and water resource program or program of flood control for any county, the county board may also employ the services of any nonprofit corporation or organization that has as one of its principal objectives or purposes the promotion and development of soil and water resource projects and flood control.
Source
Laws 1963, c. 106, § 5, p. 433.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-320.13 - Flood control; cities of the first class; project outside city limits; powers; authority.

23-320.13.
Flood control; cities of the first class; project outside city limits; powers; authority.
All rights, powers, authority, and jurisdiction conferred on cities of the first class by sections 23-320.07 to 23-320.12, may be exercised by such city, in the absence of federal participation or sponsorship, whenever any project of flood control outside the limits of such city directly affects the welfare of such city and involves a cost of not to exceed five hundred thousand dollars.
Source
Laws 1965, c. 93, § 1, p. 401.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-325 - Real estate; appropriation; power of county board; procedure.

23-325.
Real estate; appropriation; power of county board; procedure.
The county board shall have power to acquire, take, hold, appropriate, and condemn such real estate as may be necessary for convenience from time to time for the public use of the county;
Provided,
no appropriation of private property for the use of the county as aforesaid shall be made until full and just compensation therefor shall have been first made to the owner thereof. The procedure to condemn property shall be exercised in the manner set forth in sections 76-704 to 76-724.
Source
Laws 1927, c. 56, § 1, p. 211;
C.S.1929, § 26-709;
R.S.1943, § 23-325;
Laws 1951, c. 101, § 69, p. 478.
Annotations
In condemnation proceedings Department of Roads and Irrigation follows procedural requirements set out herein. Hoesly v. Department of Roads & Irrigation, 142 Neb. 383, 6 N.W.2d 365 (1942).
Word "owner" in statute includes mortgagee and mortgagee is necessary party in action to condemn realty for public use under right of eminent domain. Northwestern Mutual Life Ins. Co. v. Nordhues, 129 Neb. 379, 261 N.W. 687 (1935).
Former act declared unconstitutional for failure to provide notice to landowners of steps on appraisement of damages. Sheridan County v. Hand, 114 Neb. 813, 210 N.W. 273 (1926).
Trial in condemnation proceedings may be had in name of person as plaintiff who owned land condemned at time proceedings were commenced. In such case, court should order payment of judgment to party entitled to damages. Sternberger v. Sanitary District No. 1 of Lancaster County, 100 Neb. 449, 160 N.W. 740 (1916).
Right of eminent domain is exercised only for public benefit. State v. Boone County, 78 Neb. 271, 110 N.W. 629 (1907).
County authorities will be discharged from liability upon making compensation to person, apparently sole owner. Cedar County v. Lammers, 73 Neb. 744, 103 N.W. 433 (1905).
County cannot be enjoined from acts necessary to improve road. Churchill v. Bethe, 48 Neb. 87, 66 N.W. 992 (1896).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-333 - County surplus funds; how transferred; exceptions.

23-333.
County surplus funds; how transferred; exceptions.
The county board of the several counties of the state may appropriate to the county general fund any county sinking fund in the county treasury not levied for the payment of any bonded indebtedness; also any county money from whatever source, excepting the money levied for school purposes, that remain on hand in the county treasury and are no longer required for the purposes for which same were levied;
Provided,
the county commissioners of the several counties of the state, not under township organization, may appropriate any unexpended balance remaining in the county treasury to the credit of any such precinct (such balance having accrued by reason of taxes collected from a precinct levy for the payment of bonds, after such bonds are paid), to the school districts within such precinct, apportioning such unexpended balance to the several school districts in the said precinct according to the property valuation of the several school districts, as found by the assessor for the year next preceding such appropriation. Where such unexpended balance accrued by reason of taxes collected from a precinct levy for the payment of bridge or irrigation bonds, the county boards of the several counties of the state, not under township organization, may appropriate such unexpended balance remaining in the county treasury to the credit of the road fund of the commissioner district of which such precinct forms a part, to be expended for the improvement of roads, within the limits of such original precinct wherein such taxes were collected.
Source
Laws 1877, § 1, p. 214;
Laws 1903, c. 34, § 1, p. 283;
Laws 1913, c. 30, § 1, p. 106;
R.S.1913, § 1097;
C.S.1922, § 1022;
C.S.1929, § 26-716;
R.S.1943, § 23-333.
Annotations
Taxes must be collected before they can be transferred to general fund. Bacon v. Dawes County, 66 Neb. 191, 92 N.W. 313 (1902).
Only surplus, after paying debt for which created, can be transferred. Union P. R. R. Co. v. Dawson County, 12 Neb. 254, 11 N.W. 307 (1882).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-336 - County contracts; when invalid.

23-336.
County contracts; when invalid.
All contracts, either express or implied, entered into with any county board, for or on behalf of any county, and all orders given by any such board or any of the members thereof, for any article, service, public improvement, material or labor in contravention of any statutory limitation, or when there are or were no funds legally available therefor, or in the absence of a statute expressly authorizing such contract to be entered into, or such order to be given, are hereby declared unlawful and shall be wholly void as an obligation against any such county.
Source
Laws 1905, c. 55, § 1, p. 301;
R.S.1913, § 1104;
C.S.1922, § 1038;
C.S.1929, § 26-732;
R.S.1943, § 23-336.
Annotations
Employment of administrative assistant did not violate this section in absence of showing that funds were not legally available. Thiles v. County Board of Sarpy County, 189 Neb. 1, 200 N.W.2d 13 (1972).
Intention was to declare contracts unlawful where no statutory authority therefor exists. Capital Bridge Co. v. County of Saunders, 164 Neb. 304, 83 N.W.2d 18 (1957).
Contract for employment of expert to make an appraisal and comparative valuation on real estate in county did not violate this section. Speer v. Kratzenstein, 143 Neb. 310, 12 N.W.2d 360 (1943).
County, which has contracted to expend all funds raised by emergency legislation for poor relief and has exhausted the general fund, cannot be compelled by mandamus to contract further and issue warrants for payment. State ex rel. Boxberger v. Burns, 132 Neb. 31, 270 N.W. 656 (1937).
Right of county board to employ physician in an emergency upheld. Bartlett v. Dahlsten, 104 Neb. 738, 178 N.W. 636 (1920).
Section does not apply to payment to precinct assessors for official services. Hiatt v. Tomlinson, 102 Neb. 730, 169 N.W. 270 (1918).
Legislature by special act could authorize payment for articles purchased and retained by county in violation of this section. Gibson v. Sherman County, 97 Neb. 79, 149 N.W. 107 (1914).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-337 - Illegal contracts; liability of county officers.

23-337.
Illegal contracts; liability of county officers.
Any public official or officials who shall audit, allow or pay out, or cause to be paid out, any funds of any county for any article, public improvement, material, service or labor, contrary to the provisions of section 23-336, shall be liable for the full amount so expended, and the same may be recovered from any such official or the surety upon his official bond by any such county, or any taxpayer thereof.
Source
Laws 1905, c. 55, § 2, p. 301;
R.S.1913, § 1105;
C.S.1922, § 1039;
C.S.1929, § 26-733;
R.S.1943, § 23-337.
Annotations
County officers were not liable in taxpayer's suit for payment of tax appraisal expert. Speer v. Kratzenstein, 143 Neb. 310, 12 N.W.2d 360 (1943).
County board cannot be compelled by mandamus to contract and issue warrants for poor relief after all funds raised by emergency legislation for that purpose have been exhausted, as well as the general fund. State ex rel. Boxberger v. Burns, 132 Neb. 31, 270 N.W. 656 (1937).
Prohibition of section does not extend to money paid to precinct assessors for official services. Hiatt v. Tomlinson, 102 Neb. 730, 169 N.W. 270 (1918).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-338 - Illegal contracts; county exempt from liability.

23-338.
Illegal contracts; county exempt from liability.
No judgment shall hereafter be rendered by any court against any such county in any action brought to recover for any article, public improvement, material, service or labor contracted for or ordered in contravention of any statutory limitation, or when there are or were no funds legally available at the time, with which to pay for the same, or in the absence of a statute expressly authorizing such contract;
Provided,
that this section and sections 23-336 and 23-337 may not prevent the repairing of any bridge damaged by sudden casualty, when the county board shall first declare that an emergency exists, and give notice of its intention to repair such damage by at least one publication in some newspaper of general circulation in the county.
Source
Laws 1905, c. 55, § 3, p. 302;
R.S.1913, § 1106;
C.S.1922, § 1040;
C.S.1929, § 26-734;
R.S.1943, § 23-338.
Annotations
This section has no application where county has general authority to contract but the power has been irregularly exercised. Capital Bridge Co. v. County of Saunders, 164 Neb. 304, 83 N.W.2d 18 (1957).
Contract of county for purchase of road equipment sustained as legal and valid, and judgment thereon was not in contravention of this section. Omaha Road Equipment Co. v. Thurston County, 122 Neb. 35, 238 N.W. 919 (1931).
Prohibition of this section does not extend to money paid to precinct assessors for official services. Hiatt v. Tomlinson, 102 Neb. 730, 169 N.W. 270 (1918).
Contracts, by which attorney undertakes collection of dormant judgment for county on contingent basis, is not void because it is for contingent fee. Miles v. Cheyenne County, 96 Neb. 703, 148 N.W. 959 (1914).
Where question of failure to give notice by publication of intention to repair was raised for first time on appeal, it will not be considered. Standard Bridge Co. v. Kearney County, 95 Neb. 744, 146 N.W. 943 (1914).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-339 - Street improvement; county aid; when authorized.

23-339.
Street improvement; county aid; when authorized.
The county board of any county in which any city or cities are located having at least twenty-five thousand inhabitants but fewer than one hundred thousand inhabitants as determined by the most recent federal decennial census or the most recent revised certified count by the United States Bureau of the Census is hereby authorized and empowered, whenever the road fund or funds of such county will warrant it, to aid in the grading, paving, or otherwise improving of any street, avenue, or boulevard leading into such city and within the corporate limits thereof, by providing for the payment of not exceeding one-half of the cost of such grading, and not exceeding the cost of the paving of intersections. It shall also be authorized and empowered to grade, pave, or otherwise improve any street, avenue, boulevard, or road, or any portion thereof leading into or adjacent to any such city outside, or partly inside and partly outside the corporate limits thereof, including any portion thereof leading into or across any village or town, and for such improvements outside of the corporate limits of any such city as herein authorized and directed.
Source
Laws 1911, c. 25, § 1, p. 171;
R.S.1913, § 1111;
C.S.1922, § 1045;
C.S.1929, § 26-739;
R.S.1943, § 23-339;
Laws 2019, LB67, § 6.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-341 - Streets outside corporate limits; improvement; cost; payment; assessments; determination; how levied.

23-341.
Streets outside corporate limits; improvement; cost; payment; assessments; determination; how levied.
Two-thirds of the cost of any such improvement authorized by sections 23-339 and 23-340 outside the corporate limits of such city and not adjacent thereto, as mentioned in section 23-339, shall be paid by said county board out of the road funds of the county, and one-third by special assessment of all real estate abutting on or adjacent to such improvement to a depth not exceeding five hundred feet on each side thereof, in proportion to the special benefits to such real estate by reason of such improvements. The benefits to such real estate shall be determined by the board, after publication in a newspaper of general circulation in the county, of notice to the owners of said real estate at least ten days prior to such determination. Such assessment may be made according to the foot frontage of real estate along the line of such improvement or according to such other rule or method as the board may adopt for the distribution and equalization of said one-third of the cost. The amount so assessed shall be placed upon the tax list for the ensuing year and collected in the same manner at the same time as the taxes of other property, and, when collected, shall be held in a special fund and used only in the payment of the cost of that particular improvement, as specified herein.
Source
Laws 1911, c. 25, § 3, p. 173;
R.S.1913, § 1113;
C.S.1922, § 1047;
C.S.1929, § 26-741;
R.S.1943, § 23-341;
Laws 1963, c. 113, § 2, p. 442.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-342 - Streets outside corporate limits; improvement; contracts; conditions.

23-342.
Streets outside corporate limits; improvement; contracts; conditions.
(1) All contracts for the construction of such improvements outside the corporate limits of any such city shall be let to the lowest responsible bidder who, except as provided in subsection (2) of this section, shall enter into a good and sufficient bond for the faithful performance of such contract in such amount and with such sureties as the county board may determine. All payments of such contracts shall be made by warrants drawn on the road fund of the county.
(2) If a contract, the provisions of which are limited to the purchase of supplies or materials, is entered into pursuant to this section and if the amount of the contract is fifty thousand dollars or less, an irrevocable letter of credit, a certified check upon a solvent bank, or a performance bond in a guaranty company qualified to do business in Nebraska, as prescribed by and in an amount determined by the county board of supervisors or commissioners, conditioned for the faithful performance of the contract and executed by the bidder to the county and to all parties interested in the amount of the bid, shall accompany the bid.
Source
Laws 1911, c. 25, § 4, p. 174;
R.S.1913, § 1114;
C.S.1922, § 1048;
C.S.1929, § 26-742;
R.S.1943, § 23-342;
Laws 1987, LB 211, § 2.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-345 - County machinery; rental to farmers; conditions.

23-345.
County machinery; rental to farmers; conditions.
The board of county commissioners or the board of county supervisors of the counties of the State of Nebraska is hereby authorized and empowered to permit farmers and landowners in their respective counties to use county machinery and equipment in constructing and maintaining terraces and ditches in said respective counties;
Provided,
that said farmers or landowners shall first enter into a written agreement with said county commissioners or county supervisors whereby said farmers or landowners agree to pay a reasonable sum of money as rental for said equipment and machinery, which sum shall be fixed by the county commissioners or county supervisors, and to comply with any and all of the conditions and requirements in regard to said rental as made by said county commissioners or county supervisors;
Provided,
one of the conditions and requirements in regard to said rental shall always be that the county shall furnish an operator for said equipment and machinery, who shall operate the same, and the compensation of said operator shall be considered in determining the amount of rental in each case.
Source
Laws 1935, c. 54, § 1, p. 184;
C.S.Supp.,1941, § 26-757;
R.S.1943, § 23-345.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-346 - Uniform inventory statements required.

23-346.
Uniform inventory statements required.
The Auditor of Public Accounts shall establish a uniform system of inventory statements for all county officers and such system, when established, shall be installed and used by all county officers.
Source
Laws 1939, c. 28, § 1, p. 139;
C.S.Supp.,1941, § 26-758;
R.S.1943, § 23-346.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-346.01 - County supplies in certain counties; annual estimate; perpetual inventory.

23-346.01.
County supplies in certain counties; annual estimate; perpetual inventory.
It shall be the duty of the county clerk, in all counties having a population of one hundred fifty thousand or more inhabitants, on or before December 1, annually, to prepare separate estimates of the supplies, materials, equipment and machinery required for the use of the county officers during the coming year, which by law are not required to be furnished by the state, and, in order to properly estimate the amounts of supplies, materials, equipment and machinery to be needed by the county government, the county clerk shall keep a perpetual inventory of all personal property of the county.
Source
Laws 1879, § 150, p. 392;
R.S.1913, § 1089;
C.S.1922, § 1014;
C.S.1929, § 26-706;
Laws 1943, c. 57, § 2, p. 227;
R.S.1943, § 23-322;
Laws 1974, LB 1007, § 1;
R.S.1943, (1987), § 23-322.
Annotations
Failure to carry out provisions of section will not justify removal of officer in absence of evil intent. Hiatt v. Tomlinson, 100 Neb. 51, 158 N.W. 383 (1916).
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-347 - Inventory statement; duty of county officers to make; filing.

23-347.
Inventory statement; duty of county officers to make; filing.
Within two calendar months after the close of each fiscal year, each county officer shall make, acknowledge under oath, and file with the county board of his or her county an inventory statement of all county personal property in the custody and possession of said county officer. The county board in each county shall examine into each inventory statement so filed, and, if said statement is correct and proper in every particular, the county board shall deliver each of said inventory statements to the clerk of the county for filing as a public record in said county clerk's office in a manner convenient for reference.
Source
Laws 1939, c. 28, § 2, p. 140;
C.S.Supp.,1941, § 26-759;
R.S.1943, § 23-347;
Laws 1981, LB 41, § 1.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-348.01 - Inventory of real property; filing; contents.

23-348.01.
Inventory of real property; filing; contents.
Within two calendar months after the close of each fiscal year, each county board shall make, or cause to be made, acknowledged under oath, and filed with the county clerk of such county, an inventory statement of all real estate and real property in which such county has any interest of any kind. Such inventory shall include all real estate owned by the county or in which the county has an interest or lien of any kind including liens acquired by operation of law for any purpose except real estate tax liens which have not been established by judicial decree and except those parcels of land owned by the county for road rights-of-way and other utility rights-of-way. Such inventory shall set forth a description of such properties with sufficient details that the property may be identified in the records of the register of deeds, and shall set forth, if within an area in which the property abuts upon a street, the street and street number of such property and shall set forth the use being made of such property. The county clerk shall retain such inventory for filing as a public record in his or her office in a manner convenient for reference.
Source
Laws 1972, LB 1382, § 8;
Laws 1981, LB 41, § 2.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-349 - Inventory statements; public record.

23-349.
Inventory statements; public record.
All inventory statements required in sections 23-346 and 23-347 shall be filed with the county clerk as a public record, and shall be open to the inspection of the public.
Source
Laws 1939, c. 28, § 2, p. 141;
C.S.Supp.,1941, § 26-759;
R.S.1943, § 23-349.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-350 - Inventory statements; failure to file; false statements; penalty.

23-350.
Inventory statements; failure to file; false statements; penalty.
Any county officer, including any member of any county board, who shall fail to file such inventory statements or who shall willfully make any false or incorrect statement therein, or who shall aid, abet, or connive in the making of any false or incorrect statement therein shall be guilty of a Class III misdemeanor. As part of the judgment of conviction, the court may decree such officer guilty of malfeasance in office for a palpable omission of duty and subject to removal under section 28-924.
Source
Laws 1939, c. 28, § 3, p. 141;
C.S.Supp.,1941, § 26-760;
R.S.1943, § 23-350;
Laws 1977, LB 40, § 89;
Laws 2001, LB 8, § 1.
Cross References
For duties of county attorney upon notification of violation of section, see section 23-1201.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-351 - Historic sites; monuments and markers; erection; expenditures authorized.

23-351.
Historic sites; monuments and markers; erection; expenditures authorized.
The county commissioners or county supervisors of any county in this state shall have authority to expend from the general fund of the county during any one year the proceeds of a tax of three-tenths of one cent on each one hundred dollars upon the taxable value of all taxable property in the county for the purchase and erection of suitable monuments or markers and the purchase of historic sites on which the monuments or markers are located within the county. In any county having a nonprofit historical association or society organized under the corporation laws of this state, the county commissioners or supervisors may grant to such association or society the amount authorized for expenditure by this section upon application by the association or society. Such funds may then be expended, at the direction of the board of directors of such association or society, for the following purposes: (1) Establishment, construction, and reconstruction of historical buildings; (2) purchase of exhibits, equipment, and real and personal property of historical significance and the maintenance thereof; and (3) lease, rental, purchase or construction, and maintenance of buildings other than those of historical nature for the display and storage of exhibits.
Source
Laws 1927, c. 52, § 1, p. 207;
C.S.1929, § 26-801;
R.S.1943, § 23-351;
Laws 1969, c. 159, § 1, p. 732;
Laws 1979, LB 187, § 115;
Laws 1992, LB 719A, § 101.
Cross References
For Highway Historical Markers purchased by the Nebraska State Historical Society, see section 82-120.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-352 - Monuments; markers; inscription.

23-352.
Monuments; markers; inscription.
Said monuments or markers shall have thereon a suitable inscription indicating the purpose for which the monument or marker is erected.
Source
Laws 1927, c. 52, § 2, p. 207;
C.S.1929, § 26-802;
R.S.1943, § 23-352.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-353 - Monuments; markers; record of location.

23-353.
Monuments; markers; record of location.
The county board in each county where money is expended under sections 23-351 to 23-355 shall cause to be kept by the county clerk a record of each monument or marker erected, together with a full account of the location or event which said monument or marker shall commemorate, and a duplicate of said record signed by the members of the county board and attested by the signature and seal of the county clerk shall be sent to the Nebraska State Historical Society.
Source
Laws 1927, c. 52, § 3, p. 207;
C.S.1929, § 26-803;
R.S.1943, § 23-353.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-354 - Monuments; markers; eminent domain.

23-354.
Monuments; markers; eminent domain.
The county board shall have the right of eminent domain for the purpose of carrying out the provisions of sections 23-351 to 23-355.
Source
Laws 1927, c. 52, § 4, p. 207;
C.S.1929, § 26-804;
R.S.1943, § 23-354.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-355 - Monuments; markers; plans; contracts; advisory committee; duties.

23-355.
Monuments; markers; plans; contracts; advisory committee; duties.
All work done under the provisions of sections 23-351 to 23-355 shall be done according to plans and specifications provided by the county board, and said board shall have authority to employ such persons as it deems necessary to prepare said plans and specifications. All work done under the provisions of said sections shall be by contract and said work shall be let to the lowest and best bidder after notice shall have been duly published for three successive weeks in a legal newspaper having general circulation in the county;
Provided,
where the estimate for labor and material is less than fifty dollars the county board may expend same without advertising. For the purpose of carrying out the provisions of said sections the county board may designate a committee of three residents of the county who shall serve without pay to assist in the location of said monuments or markers, the selection of sites, and the preparation of the record pertaining thereto. Said committee shall act in an advisory capacity to the county board.
Source
Laws 1927, c. 52, § 5, p. 207;
C.S.1929, § 26-805;
R.S.1943, § 23-355.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-358 - Control program; county board; powers; requirements.

23-358.
Control program; county board; powers; requirements.
For the purpose of carrying on an organized animal damage control program within their respective counties, the county boards may cooperate with the Animal and Plant Health Inspection Service of the United States Department of Agriculture, state agencies, private associations, and individuals in the control of coyotes, bobcats, foxes, badgers, opossums, raccoons, skunks, and other predatory animals in this state that are injurious to livestock, poultry, and game animals and the public health. The county boards may also undertake the control of commensal and field rodents, nuisance birds, and other nuisance wildlife if such rodents, birds, or wildlife are causing or are about to cause property damage or represent a human health threat. All control efforts shall be in accordance with the organized and systematic plans of the United States Department of Agriculture and state agencies covering the management and control of animals, birds, and wildlife.
Source
Laws 1945, c. 53, § 1, p. 237;
Laws 1959, c. 148, § 1, p. 563;
Laws 1987, LB 102, § 1.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-358.01 - Control service; availability; payment.

23-358.01.
Control service; availability; payment.
It is the intent of sections 23-358 to 23-361 and 81-2,236 that animal damage control service shall be available to every individual citizen or group of citizens of the state and that employment of such service shall be initiated by the individual or individuals desiring the control of the animals, birds, or wildlife listed in section 23-358 which are causing a problem for such individual or individuals.
In order to support the cost of managing and controlling the animals, birds, or wildlife listed in section 23-358, each county shall match funds supplied by any resident individual or group of individuals either living within the county or owning property therein, up to a maximum of one thousand dollars annually for any specific animal damage control program, and may furnish such additional money as the county board shall deem necessary for the funding of such programs. The county board of each county is authorized to make necessary expenditures from the general fund of the county, except that the portion supplied by each county shall not exceed fifty percent of the total animal damage control program cost, unless such county elects to bear the entire program cost under sections 23-358 to 23-361. The total animal damage control program portion paid by the individual user or users may include, but shall not be limited to, any funds levied under section 23-361 by each county board, but nothing in this section shall be construed to exempt any user from a general levy made by the county board under section 23-360.
A county desiring to cooperate with another county or counties for the establishment of animal damage control services as are set forth in sections 23-358 to 23-361 may enter into agreements and match funds for the establishment of an area program with the state or federal government pursuant to the terms and limitations set forth in section 81-2,236.
Source
Laws 1967, c. 124, § 1, p. 398;
Laws 1969, c. 160, § 1, p. 733;
Laws 1987, LB 102, § 2.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-359 - County board; expenditures authorized.

23-359.
County board; expenditures authorized.
In order to perform animal damage control, the county board of each county may make necessary expenditures from any funds of the county as are available for such purpose.
Source
Laws 1945, c. 53, § 2, p. 238;
Laws 1987, LB 102, § 3.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-360 - Program; tax levy; use.

23-360.
Program; tax levy; use.
The county board of each county in this state may levy upon every dollar of the taxable value of all the taxable property in such county, for the use of the county board in carrying out the animal damage control program, such amount as may be determined to be necessary therefor. The entire fund derived from such levy shall be set apart in a separate fund and expended only for animal damage control as defined by sections 23-358 to 23-360.
Source
Laws 1945, c. 53, § 3, p. 238;
Laws 1953, c. 287, § 46, p. 958;
Laws 1979, LB 187, § 117;
Laws 1987, LB 102, § 4;
Laws 1992, LB 719A, § 103;
Laws 1996, LB 1114, § 46.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-361 - Additional tax on sheep and cattle; conditions.

23-361.
Additional tax on sheep and cattle; conditions.
In order to provide additional means for carrying on an animal damage control program for the management and control of coyotes, bobcats, foxes, and other predatory animals destructive of sheep and cattle, county boards may levy in any year a tax of not to exceed twenty cents per head on sheep and cattle on the following conditions:
(1) That a petition to the county board requesting such levy, signed by sixty-seven percent of the owners of the sheep, the cattle, or the sheep and cattle in the county as of January 1 of each year, be filed with the board on or before July 1; and
(2) That a planned program for the management and control of such predatory animals be approved by the county board each year in which such levy is to be made. Such planned program may include entry in the animal damage control program authorized by section 23-358 or any other program approved by the board and designed to manage and control such predatory animals. The proceeds of such levy shall be placed in a separate fund and shall be applied exclusively to carrying out the program adopted. For each year in which such a levy is deemed necessary, a petition shall be presented to the county board for approval as provided in this section.
Source
Laws 1957, c. 68, § 1, p. 292;
Laws 1972, LB 1048, § 2;
Laws 1987, LB 102, § 5.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-362 - Indians; support; state aid to counties; purpose; conditions; audit; certificate of county assessor; alcohol-related programs; participation by county board.

23-362.
Indians; support; state aid to counties; purpose; conditions; audit; certificate of county assessor; alcohol-related programs; participation by county board.
In order to equitably distribute the added burden of law enforcement imposed upon certain counties of this state by reason of the passage of Public Law 280 of the Eighty-third Congress dealing with state jurisdiction and the resulting withdrawal of federal law enforcement in such counties, there shall each fiscal year be paid out of the state treasury, on the warrant of the Director of Administrative Services as directed by the chairperson of the Nebraska Commission on Law Enforcement and Criminal Justice, not to exceed one hundred one thousand dollars for the benefit of Indians in any county which has land held in trust by the United States Government for the benefit of Indians to be used for purposes of law enforcement and jail operations. Such funds shall be divided as equally as possible between the areas of law enforcement and jail operations. The Auditor of Public Accounts or his or her designee shall conduct, at such time as he or she determines necessary, an audit of the funds distributed pursuant to this section. A detailed report shall be submitted on December 31 of each year, including discussion of the operation and expenditures of the office of the county sheriff and, when completed, a copy of the audit, to the Executive Board of the Legislative Council and the Governor. The report submitted to the executive board shall be submitted electronically. Such payment shall be made to any county of this state meeting the following conditions:
(1) Such county shall have on file in the office of the Nebraska Commission on Law Enforcement and Criminal Justice a certificate of the county assessor that there are within such county over twenty-five hundred acres of land held in trust by the United States or subject to restriction against alienation imposed by the United States; and
(2) The county board of each such county may participate in alcohol-related programs with nonprofit corporations.
Source
Laws 1957, c. 69, § 1, p. 293;
Laws 1961, c. 91, § 1, p. 315;
Laws 1967, c. 123, § 1, p. 397;
Laws 1969, c. 161, § 1, p. 735;
Laws 1974, LB 131, § 1;
Laws 1976, LB 871, § 1;
Laws 1979, LB 584, § 1;
Laws 1983, LB 607, § 1;
Laws 1985, LB 263, § 1;
Laws 1994, LB 1001, § 1;
Laws 2011, LB337, § 1;
Laws 2012, LB782, § 22.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-362.01 - Indian reservation; county share of funds.

23-362.01.
Indian reservation; county share of funds.
Each qualifying county in which an Indian reservation is located shall receive an equal share of the funds paid out in accordance with section 23-362 for each reservation within the county.
Source
Laws 1976, LB 871, § 3;
Laws 1989, LB 5, § 3.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-365 - Sidewalks; outside corporate limits of city or village; construct or repair; tax; levy; notice; construction by owner, when; appropriation.

23-365.
Sidewalks; outside corporate limits of city or village; construct or repair; tax; levy; notice; construction by owner, when; appropriation.
A county having a population of more than thirty thousand inhabitants which has adopted county zoning regulations as provided in sections 23-161 to 23-174.09 may construct or repair sidewalks on any street of a plot of ground outside the corporate limits of a city or village which has been platted into lots and streets, and levy a special tax on lots or parcels of land within the platted area fronting on such sidewalk to pay the expense of such improvements, to be assessed as a special assessment after having given notice of its intention to do so (1) by publication in one issue of a legal newspaper having a general circulation in such county, and (2) by causing a written notice to be served upon the owner of such property involved and allowing the owner six months within which to complete such construction or repair. The estimated cost of any such construction or repair to be undertaken by the county shall annually be included in an appropriation.
Source
Laws 1961, c. 92, § 1, p. 318;
Laws 1963, c. 117, § 1, p. 462.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-366 - Bids; special assessments; notice; levy.

23-366.
Bids; special assessments; notice; levy.
The county board of such county may receive bids for constructing or repairing any or all such walks and may let contracts to the lowest responsible bidder for constructing or repairing the same.
The contractor or contractors shall be paid therefor from special assessments against the abutting property. The cost of constructing such sidewalks shall be assessed at a regular meeting of such county board by resolution, fixing the cost along abutting property as a special assessment against such property and the amount charged for the cost thereof with the vote by yeas and nays shall be spread upon the minutes. Notice of the time of such meeting of the county board and its purpose shall be published once in a newspaper published and of general circulation in such county at least five days before the meeting of the county board is to be held, or in place thereof, personal notice may be given such abutting property owners. Such special assessment shall be known as special sidewalk assessment and together with the cost of notice and necessary engineering services, shall be levied and collected as special taxes and shall draw interest at nine percent per annum from the date of levy thereof until satisfied.
Source
Laws 1961, c. 92, § 2, p. 318.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-368 - Street improvements; limitation.

23-368.
Street improvements; limitation.
When the real property is located outside the corporate limits of a city or village the county is authorized to pave, repave, surface, resurface, and relay paving; to widen, to improve the horizontal and vertical alignment, to insert traffic medians, channels, overpasses, and underpasses; to apply temporary surfacing; and to curb; but the county may not be required to make any such street improvement if for good reason it deems the same should not be made;
Provided,
that none of the powers herein granted shall be exercised within the boundaries of any existing sanitary and improvement district, or road improvement district;
and provided further,
that the powers delegated in this section shall never be exercised in the area within three miles of the corporate limits of a metropolitan city in such county or a primary city; within one mile of the corporate limits of a city of the first class; or within one-half mile of the corporate limits of a city of the second class or village.
Source
Laws 1961, c. 93, § 1, p. 319.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-369 - Street improvement districts; delineate; purpose.

23-369.
Street improvement districts; delineate; purpose.
To accomplish any of the purposes stated in section 23-368, the county is authorized in all such proceedings to delineate proposed street improvement districts which shall embrace therein the street or streets or part or parts thereof to be improved as well as the abutting, adjacent, and benefited property proposed to be assessed to cover in whole or in part the cost, including land acquisition expenses if any, of the proposed improvement outside of the corporate limits of any city or village.
Source
Laws 1961, c. 93, § 2, p. 320.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-370 - Resolution of county board; notice; objections; effect.

23-370.
Resolution of county board; notice; objections; effect.
The county may set up an improvement district as provided in section 23-369 by resolution of the county board and after the passage, approval, and publication of such resolution shall publish notice of the creation of such street improvement district or districts for two consecutive weeks in a legal newspaper published in and of general circulation in such county or, if none is published in the county, in a legal newspaper of general circulation in such county. If a majority of the owners of record title of the property directly abutting on the street or streets improved shall file with the county clerk within twenty days after the first publication of such notice written objections to the creation of such district or districts, the improvements shall not be made, as provided in such resolution, but such resolution shall be repealed.
Source
Laws 1961, c. 93, § 3, p. 320;
Laws 1986, LB 960, § 20.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-371 - Board of trustees; appointment; procedure.

23-371.
Board of trustees; appointment; procedure.
If said objections are not filed against the district in the time and manner provided in section 23-370, the county board shall forthwith appoint a temporary board of three trustees and all further proceedings shall be in conformity with the provisions of Chapter 39, article 16.
Source
Laws 1961, c. 93, § 4, p. 321.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-372 - Subdivision of land, defined.

23-372.
Subdivision of land, defined.
For purposes of sections 23-372 to 23-377, subdivision shall mean the division of a lot, tract, or parcel of land into two or more sites, or other divisions of land for the purpose, whether immediate or future, of ownership or building development, except that the division of land shall not be considered to be subdivision when the smallest parcel of land created is more than ten acres in area.
Source
Laws 1961, c. 94, § 1, p. 321;
Laws 1975, LB 410, § 30.