reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1089 - Audit by public accountant or certified public accountant; report; failure to comply; effect.

79-1089.
Audit by public accountant or certified public accountant; report; failure to comply; effect.
In each school district the school board shall cause to be examined annually by a public accountant or by a certified public accountant all financial records which are maintained directly or indirectly in the administration and management of public school funds. Rules and regulations governing the scope, extent, pattern, and report of the examination shall be adopted and promulgated by the State Board of Education with the advice and counsel of the Auditor of Public Accounts. A copy of the report shall be filed with the Commissioner of Education and the Auditor of Public Accounts on or before November 5. When any school district fails to comply with this section, the commissioner shall, after notice to the district and an opportunity to be heard, direct that any state aid granted pursuant to the Tax Equity and Educational Opportunities Support Act be withheld until such time as the district has complied with this section. In addition, the commissioner shall direct the county treasurer to withhold all school money belonging to the school district until such time as the commissioner notifies the county treasurer of compliance by the district with this section. The county treasurer shall withhold such money. If the school district does not comply with this section prior to the end of the state's biennium following the biennium which included the fiscal year for which state aid was calculated, the state aid funds shall revert to the General Fund. The amount of any reverted funds shall be included in data provided to the Governor in accordance with section 79-1031.
Source
Laws 1963, c. 464, § 1, p. 1492;
Laws 1979, LB 414, § 3;
R.S.1943, (1987), § 79-546;
Laws 1988, LB 970, § 2;
Laws 1989, LB 487, § 6;
Laws 1992, LB 119, § 1;
Laws 1992, LB 1001, § 18;
R.S.1943, (1994), § 79-4,141.01;
Laws 1996, LB 900, § 735;
Laws 1997, LB 710, § 23;
Laws 1999, LB 149, § 18;
Laws 1999, LB 272, § 111;
Laws 2001, LB 797, § 40;
Laws 2018, LB377, § 70.
Cross References
Tax Equity and Educational Opportunities Support Act, see section 79-1001.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1090 - Failure to approve budget; superintendent; duties.

79-1090.
Failure to approve budget; superintendent; duties.
When a school board of any class of school district fails to approve a school district budget on or before the date required by subsection (1) of section 13-508, the superintendent of the school district shall prepare and file a budget document in accordance with the Nebraska Budget Act for the school district's general fund and for each other fund for which the district budgeted in the immediately preceding fiscal year. The document shall use the total budget of expenditures and cash reserves from the immediately preceding school fiscal year, except that in no case shall the budget of expenditures or cash reserves exceed any limits prescribed in the Tax Equity and Educational Opportunities Support Act or other state laws. The superintendent shall also estimate the revenue from sources other than property tax for each fund in accordance with subdivision (1)(c) of section 13-504 and section 79-1022.
Source
Laws 1989, LB 487, § 7;
Laws 1991, LB 511, § 45;
Laws 1992, LB 245, § 50;
Laws 1994, LB 1310, § 5;
R.S.1943, (1994), § 79-4,159;
Laws 1996, LB 900, § 736;
Laws 1998, Spec. Sess., LB 1, § 44;
Laws 1999, LB 272, § 112;
Laws 1999, LB 813, § 33;
Laws 2018, LB377, § 71.
Cross References
Nebraska Budget Act, see section 13-501.
Tax Equity and Educational Opportunities Support Act, see section 79-1001.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1091 - School district; fiscal year.

79-1091.
School district; fiscal year.
The fiscal year of each school district shall commence on September 1 in each year and end on August 31 of each year.
Source
Laws 1969, c. 706, § 1, p. 2708;
R.S.1943, (1994), § 79-810.01;
Laws 1996, LB 900, § 737.
Cross References
Fiscal year for purposes of the Special Education Act, see section 79-1143.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1092 - Cities changing classification; school funds; to whom payable; how used.

79-1092.
Cities changing classification; school funds; to whom payable; how used.
All money arising from any source whatever which is payable to the school fund of any city of the primary class or city of the first class which may become a city of the metropolitan class, or any money which is required to be set apart by the treasurer of any such city for the support and maintenance of any school in such city, shall be payable to the treasurer of the school district and shall be used only for the purposes specified in sections 79-409, 79-476, 79-522, 79-535 to 79-537, 79-552, 79-561, 79-562, 79-567, 79-573, 79-574, 79-583, 79-584, 79-592, 79-593, 79-1086, 79-1087, 79-1092, and 79-10,126.
Source
Laws 1891, c. 45, § 28, p. 328;
R.S.1913, § 7034;
C.S.1922, § 6665;
C.S.1929, § 79-2728;
R.S.1943, § 79-2732;
Laws 1949, c. 256, § 268, p. 781;
R.S.1943, (1994), § 79-1007.04;
Laws 1996, LB 900, § 738;
Laws 2001, LB 797, § 41.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1093 - Class III, IV, or V school district; machine accounting and payroll processing; disbursing of funds; board of education; contract.

79-1093.
Class III, IV, or V school district; machine accounting and payroll processing; disbursing of funds; board of education; contract.
(1) The board of education of a Class III, IV, or V school district may contract for (a) machine accounting and payroll processing services, (b) disbursing school funds as ordered by the board of education, (c) paying net salaries or wages earned by professional and other personnel employed by the board of education, (d) remitting to appropriate collection agencies sums withheld from salaries and wages, and (e) any other computerized service which the board of education deems necessary or desirable. Payment of salaries and wages as provided in this section shall be made to the employee in bank credit or cash, as the employee may specify.
(2) The bank or fiscal agent under contract as provided in this section shall furnish to the board of education a report at the end of each month detailing (a) the sums received for deposit in the school district account, (b) the amount disbursed to payees as designated by the secretary or authorized clerk of the board of education, and (c) the unexpended balance in the school district account. This section does not modify, limit, waive, or abrogate the responsibility and the liability of the contracting board of education for the security and safe custody of school funds as required by law or for their proper use and application to school district indebtedness as provided by law.
Source
Laws 1967, c. 510, § 1, p. 1712;
R.S.1943, (1994), § 79-543.01;
Laws 1996, LB 900, § 739.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1094 - District maintaining more than one school; closing, when authorized.

79-1094.
District maintaining more than one school; closing, when authorized.
The school board of any district maintaining more than one school may close any school or schools within such district and may make provision for the education of children either in another school of the district, in the school of any other district, or by correspondence instruction for such children as may be physically incapacitated for traveling to or attending other schools, with the permission of the parent.
Source
Laws 1939, c. 113, § 1, p. 488;
C.S.Supp.,1941, § 79-218;
R.S.1943, § 79-223;
Laws 1949, c. 256, § 108, p. 727;
R.S.1943, (1994), § 79-469;
Laws 1996, LB 900, § 740;
Laws 1999, LB 272, § 113.
Annotations
This section does not apply to school district having first class city within its boundaries. State ex rel. Strange v. School District of Nebraska City, 150 Neb. 109, 33 N.W.2d 358 (1948).
The school board of any district maintaining more than one school may close any school or schools within the district. Haskell v. Madison Cty. Sch. Dist. No. 0001, 17 Neb. App. 669, 771 N.W.2d 156 (2009).
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1095 - Eminent domain; power of district to exercise.

79-1095.
Eminent domain; power of district to exercise.
Every school district shall have power to exercise 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 1921, c. 51, § 1, p. 222;
C.S.1922, § 6486;
C.S.1929, § 79-1701;
R.S.1943, § 79-1701;
Laws 1949, c. 256, § 145, p. 742;
Laws 1951, c. 101, § 119, p. 503;
R.S.1943, (1994), § 79-4,107;
Laws 1996, LB 900, § 741.
Annotations
A school district has the power of eminent domain, and the only legislative restrictions limit the school site to fifty acres, and public parks and fairgrounds may not be condemned. Father Flanagan's Boys' Home v. Millard School Dist., 196 Neb. 299, 242 N.W.2d 637 (1976).
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1096 - Eminent domain; amount and character of land authorized to be taken; public hearing; notice.

79-1096.
Eminent domain; amount and character of land authorized to be taken; public hearing; notice.
Not more than fifty acres for a school site may be taken under the provisions of section 79-1095. Public parks and county or district fairgrounds shall not be subject to be so taken. A public hearing shall be held on the question of such taking. Notice of such public hearing shall be given once each week for three successive weeks prior to the hearing in a legal newspaper published in or of general circulation in the county. Such notice shall include the purpose and location of the hearing.
Source
Laws 1921, c. 51, § 8, p. 224;
C.S.1922, § 6493;
C.S.1929, § 79-1708;
R.S.1943, § 79-1708;
Laws 1949, c. 256, § 152, p. 744;
Laws 1951, c. 101, § 120, p. 503;
Laws 1951, c. 295, § 1, p. 975;
Laws 1953, c. 318, § 1, p. 1051;
Laws 1959, c. 382, § 3, p. 1325;
Laws 1973, LB 252, § 1;
R.S.1943, (1994), § 79-4,114;
Laws 1996, LB 900, § 742.
Annotations
Where publication and notice requirements of the public hearing required were not strictly complied with, plaintiffs are nevertheless precluded from bringing an action to contest the validity of the proceedings where plaintiffs have received and accepted their eminent domain award. Duffey v. School Dist. No. One of Washington County, 200 Neb. 702, 265 N.W.2d 212 (1978).
A school district has the power of eminent domain, and the only legislative restrictions limit the school site to fifty acres, and public parks and fairgrounds may not be condemned. Father Flanagan's Boys' Home v. Millard School Dist., 196 Neb. 299, 242 N.W.2d 637 (1976).
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1097 - Eminent domain; location upon state school land; authority of district to purchase.

79-1097.
Eminent domain; location upon state school land; authority of district to purchase.
When a school district desires to locate a schoolhouse on school lands belonging to the state, it may purchase not less than one acre and not more than ten acres per school site and shall receive a deed for such land from the state.
Source
Laws 1921, c. 51, § 11, p. 225;
C.S.1922, § 6496;
C.S.1929, § 79-1711;
R.S.1943, § 79-1711;
Laws 1949, c. 256, § 155, p. 745;
R.S.1943, (1994), § 79-4,117;
Laws 1996, LB 900, § 743.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1098 - Schoolhouse; erection or improvement; equipment; special tax.

79-1098.
Schoolhouse; erection or improvement; equipment; special tax.
Whenever it is deemed necessary (1) to erect a schoolhouse or school building or an addition or additions and improvements to any existing schoolhouse or (2) to purchase equipment for such schoolhouse or school buildings, in any school district in this state the school board may and, upon petition of not less than one-fourth of the legal voters of the school district, shall submit to the people of the school district at the next general election or special election a proposition to vote a special annual tax for that purpose of not to exceed seventeen and five-tenths cents on each one hundred dollars upon the taxable value of all the taxable property in such district for a term of not to exceed ten years. Such special tax may be voted at any annual or special meeting of the district by fifty-five percent of the legal voters attending such meeting.
Source
Laws 1935, c. 170, § 1, p. 624;
C.S.Supp.,1941, § 79-133;
R.S.1943, § 79-144;
Laws 1947, c. 270, § 1, p. 872;
Laws 1949, c. 256, § 61, p. 713;
Laws 1953, c. 287, § 79, p. 975;
Laws 1979, LB 187, § 226;
Laws 1992, LB 719A, § 183;
R.S.1943, (1994), § 79-422;
Laws 1996, LB 900, § 744;
Laws 1998, LB 1219, § 19;
Laws 2018, LB377, § 72.
Annotations
Raising of money by taxation for construction of school building is authorized. State ex rel. School Dist. of City of Grand Island v. Board of Equalization, 166 Neb. 785, 90 N.W.2d 421 (1958).
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,100 - Schoolhouse; erection or improvement; equipment; vote required to approve.

79-10,100.
Schoolhouse; erection or improvement; equipment; vote required to approve.
The school board or board of education, upon being satisfied that all the requirements of section 79-1098 have been substantially complied with and that fifty-five percent of all votes cast at the election under such section are in favor of such tax, shall enter such proposition and all the proceedings had thereon upon the records of the school district and shall certify the special tax levy to the county clerk as other tax levies.
Source
Laws 1935, c. 170, § 3, p. 624;
C.S.Supp.,1941, § 79-135;
R.S.1943, § 79-146;
Laws 1949, c. 256, § 63, p. 713;
R.S.1943, (1994), § 79-424;
Laws 1996, LB 900, § 746;
Laws 2018, LB377, § 73.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,101 - Schoolhouse; erection or improvement; equipment; tax fund; transfer; limitation upon use; investment.

79-10,101.
Schoolhouse; erection or improvement; equipment; tax fund; transfer; limitation upon use; investment.
The sum levied and collected under section 79-10,100 shall (1) constitute a special fund for the purposes for which it was voted, (2) not be used for any other purpose unless otherwise authorized by a fifty-five percent majority vote of the legal voters of the school district cast at the election under section 79-1098, (3) be paid over to the county treasurer of the county in which the administrative office of such school district is located, (4) be kept by the county treasurer and treasurer of the school district separate and apart from other district funds, and (5) be subject to withdrawal as provided in section 79-587. Any portion of such sum so levied and collected, the expenditure of which is not required to effectuate the purposes for which such sum was voted, may be transferred by the school board, at any regular or special meeting by the vote of a majority of the members attending, to the general fund of the district. All funds received by the district treasurer for such purpose shall be immediately invested by such treasurer in United States Government bonds or in such securities in which the state investment officer may invest the permanent school funds during the accumulation of such sinking fund.
Source
Laws 1935, c. 170, § 4, p. 625;
C.S.Supp.,1941, § 79-136;
R.S.1943, § 79-147;
Laws 1949, c. 256, § 64, p. 713;
Laws 1969, c. 50, § 2, p. 270;
R.S.1943, (1994), § 79-425;
Laws 1996, LB 900, § 747;
Laws 1997, LB 345, § 35;
Laws 2018, LB377, § 74.
Annotations
Pursuant to subsection (2) of this section (formerly section 79-425), special funds must be used for the purpose designated when the fund was established. Rauert v. School Dist. 1-R of Hall Cty., 251 Neb. 135, 555 N.W.2d 763 (1996).
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,102 - Schoolhouse; where built.

79-10,102.
Schoolhouse; where built.
No school district shall build a schoolhouse outside its district except as provided in section 79-10,119 or when built on land owned by the federal government when such land is controlled under a freeholders lease agreement.
Source
Laws 1951, c. 277, § 3, p. 937;
Laws 1955, c. 309, § 1, p. 953;
R.S.1943, (1994), § 79-425.01;
Laws 1996, LB 900, § 748.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,103 - Real property; lease or acquisition; located outside of district; purpose; election; when.

79-10,103.
Real property; lease or acquisition; located outside of district; purpose; election; when.
(1) The school board of any school district may lease, purchase, acquire, own, manage, and hold title to real property which is located outside of its school district for laboratory, recreation, camping, or educational facilities, except that any purchase costing more than five thousand dollars by any school district shall be submitted to a vote of the legal voters in that school district seeking to acquire the property.
(2) The election provisions of this section do not apply when a school district which currently owns real property outside the school district desires to lease, purchase, acquire, own, manage, and hold title to additional real property located contiguous to such property for laboratory, recreation, camping, or educational facilities.
Source
Laws 1965, c. 511, § 1, p. 1632;
Laws 1975, LB 303, § 1;
R.S.1943, (1994), § 79-4,153;
Laws 1996, LB 900, § 749;
Laws 1997, LB 345, § 36;
Laws 2018, LB377, § 75.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,104 - Real property; acquisition; instructional purposes; construction of buildings; limitation.

79-10,104.
Real property; acquisition; instructional purposes; construction of buildings; limitation.
(1) A school district may acquire, except by eminent domain, real property for use in instructing students in the practical application of skills taught in classes offered by such school district. A school district may construct or improve buildings upon such property, including, but not limited to, buildings constructed or improved as a part of a buildings trade program offered by such district.
(2) Any construction on or improvement or use of property acquired pursuant to subsection (1) of this section shall be in compliance with applicable building codes and zoning requirements.
(3) A school district may sell or lease property acquired pursuant to subsection (1) of this section directly or through an agent.
Source
Laws 1981, LB 218, § 4;
R.S.1943, (1994), § 79-4,153.01;
Laws 1996, LB 900, § 750.
Cross References
Bids, when required, see section 73-106.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,105 - Lease or lease-purchase agreements; public school district; authorization; restrictions.

79-10,105.
Lease or lease-purchase agreements; public school district; authorization; restrictions.
The school board or board of education of any public school district may enter into a lease or lease-purchase agreement for the exclusive use of its individual jurisdiction for such buildings or equipment as the board determines necessary. Such lease or lease-purchase agreements may not exceed a period of seven years, except that lease-purchase agreements entered into as part of an energy financing contract pursuant to section 66-1065 may not exceed a period of thirty years. All payments pursuant to such leases shall be made from current building funds or general funds. No school district shall directly or indirectly issue bonds to fund any such lease-purchase plan for a capital construction project exceeding twenty-five thousand dollars in costs unless it first obtains a favorable vote of the legal voters pursuant to Chapter 10, article 7. This section does not prevent the school board or board of education of any public school district from refinancing a lease or lease-purchase agreement without a vote of the legal voters for the purpose of lowering finance costs regardless of whether such agreement was entered into prior to July 9, 1988.
Source
Laws 1971, LB 732, § 1;
Laws 1981, LB 371, § 1;
Laws 1985, LB 633, § 3;
Laws 1988, LB 435, § 1;
R.S.1943, (1994), § 79-4,154;
Laws 1996, LB 900, § 751;
Laws 1997, LB 345, § 37;
Laws 1998, LB 1129, § 14;
Laws 2008, LB747, § 2.
Annotations
This section does not prohibit a school district from entering into a lease-purchase agreement to finance a capital construction project without voter approval if it has not created a nonprofit corporation to issue bonds for the school district. Nebuda v. Dodge Cty. Sch. Dist. 0062, 290 Neb. 740, 861 N.W.2d 742 (2015).
School district's lease/purchase of modular buildings was authorized under this section. Foree v. School Dist. No. 7 of Holt County, 242 Neb. 166, 493 N.W.2d 625 (1993).
This section empowered the school district to enter into a contract with the Ord School District Building Corporation by which the district leases an addition to its school building, to be built by the corporation, for a five-year term, and thereafter the building is to be donated to the district. This section does not restrict who the lessor may be under such a contract. George v. Board of Education, 210 Neb. 127, 313 N.W.2d 259 (1981).
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,106 - Schoolhouse; use for public assemblies; rental.

79-10,106.
Schoolhouse; use for public assemblies; rental.
The school board or board of education of any school district may in its discretion permit the use of public school buildings for public assemblages under such rules and regulations as it may adopt. The board may exact such rental as may be necessary to meet the expense of such meeting, restore the property, and pay for extra help required.
Source
Laws 1915, c. 236, § 1, p. 553;
C.S.1922, § 6554;
C.S.1929, § 79-2130;
R.S.1943, § 79-2138;
Laws 1949, c. 256, § 180, p. 751;
R.S.1943, (1994), § 79-4,142;
Laws 1996, LB 900, § 752.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,107 - School district property; use; lease authorized.

79-10,107.
School district property; use; lease authorized.
(1) The school board or board of education of any school district may permit the use, upon such terms and conditions as it determines, of any school district property or portion thereof at times when it is not needed for school district use.
(2) If the school board or board of education of any school district determines that any school district property or portion thereof is not currently needed for the use of the school district but may be needed for future use, the school board or board of education of any school district may lease such property, or portion thereof, upon such terms and conditions as it determines.
Source
Laws 1988, LB 1077, § 1;
R.S.1943, (1994), § 79-4,142.01;
Laws 1996, LB 900, § 753;
Laws 2015, LB513, § 1.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,108 - Public parks; conveyance to school districts; when authorized; resolution.

79-10,108.
Public parks; conveyance to school districts; when authorized; resolution.
Any city or village in this state may convey title to any real estate owned by any such city or village dedicated or used as a public park to the school district in any such city or village within the boundaries of which such real estate lies, whenever in the judgment of the governing body of any such city or village such real estate is no longer necessary or desirable for use as a public park. The judgment of such governing body shall be evidenced by a resolution, which resolution shall not be finally passed earlier than the next succeeding regular meeting of such governing body after the regular meeting at which it was introduced.
Source
Laws 1937, c. 36, § 1, p. 165;
C.S.Supp.,1941, § 79-2901;
R.S.1943, § 79-2144;
Laws 1949, c. 256, § 183, p. 751;
R.S.1943, (1994), § 79-4,145;
Laws 1996, LB 900, § 754.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,109 - Public parks; conveyance to school districts; use.

79-10,109.
Public parks; conveyance to school districts; use.
Any such real estate conveyed under the provisions of section 79-10,108 may be used by such school district only in the manner and to the extent that other real estate owned by such school district may be used.
Source
Laws 1937, c. 36, § 2, p. 165;
C.S.Supp.,1941, § 79-2902;
R.S.1943, § 79-2145;
Laws 1949, c. 256, § 184, p. 752;
R.S.1943, (1994), § 79-4,146;
Laws 1996, LB 900, § 755.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,110.03 - Commercial air filters; pilot program; legislative intent; report; rules and regulations.

79-10,110.03.
Commercial air filters; pilot program; legislative intent; report; rules and regulations.
(1) The State Department of Education shall develop and implement a pilot program to study the efficacy of commercial air filters in classrooms to remove common pollutants and particulate matter and their impact on academic and behavioral performance.
(2) It is the intent of the Legislature that:
(a) The pilot program development and implementation be completed in consultation with the University of Nebraska;
(b) The study be three years in duration over school years 2021-22, 2022-23, and 2023-24;
(c) The pilot program include fifty participating schools with six participating classrooms in each participating school;
(d) Participating schools voluntarily agree to participate in the pilot program;
(e) Participating classrooms be used to educate students in any grade between, and including, grades 3 through 8;
(f) No more than fifty percent of participating schools be selected from the same school district; and
(g) Fifty percent of the participating classrooms be randomly assigned to the control group.
(3) Upon conclusion of the pilot program, the department shall electronically report the results to the Clerk of the Legislature and to the Education Committee of the Legislature.
(4) The State Board of Education may adopt and promulgate rules and regulations to carry out this section.
Source
Laws 2021, LB630, § 1;
Laws 2022, LB754, § 1.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,114 - Class III or IV school district; property; sale; proceeds of sale; use.

79-10,114.
Class III or IV school district; property; sale; proceeds of sale; use.
No school property of any kind belonging to any Class III or IV school district shall be sold by the school board or board of education except at a regular meeting of the board and with an affirmative recorded vote of at least two-thirds of all the members of the board. Proceeds of sale of school property sold as provided in this section may be held separately from other funds of the school district and may be used for any school purpose as the board may determine, including, but not limited to, acquiring sites for school buildings or teacherages and purchasing existing buildings for use as school buildings or teacherages, including the sites upon which such buildings are located, and the erection, alteration, equipping, and furnishing of school buildings or teacherages.
Source
Laws 1881, c. 78, subdivision XIV, § 21, p. 383;
R.S.1913, § 6968;
C.S.1922, § 6602;
C.S.1929, § 79-2520;
R.S.1943, § 79-2523;
Laws 1949, c. 256, § 208, p. 759;
Laws 1971, LB 524, § 1;
Laws 1993, LB 348, § 24;
R.S.1943, (1994), § 79-521;
Laws 1996, LB 900, § 760;
Laws 2018, LB377, § 78.
Annotations
Affirmative recorded vote of at least two-thirds of all the members of the board at a regular meeting is mandatory. Hand v. School Dist. of City of Sidney, 140 Neb. 874, 2 N.W.2d 313 (1942).
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,115 - Class IV or V school district; sale of property; conditions.

79-10,115.
Class IV or V school district; sale of property; conditions.
School property of any kind belonging to any Class IV or V district shall not be sold by the board of education except at a regular meeting and with an affirmative recorded vote of at least two-thirds of all the members of the board.
Source
Laws 1917, c. 225, § 19, p. 554;
C.S.1922, § 6628;
C.S.1929, § 79-2619;
R.S.1943, § 79-2619;
Laws 1949, c. 256, § 217, p. 762;
R.S.1943, (1994), § 79-530;
Laws 1996, LB 900, § 761.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,116 - Class IV or V school district; bonds; purchase before maturity.

79-10,116.
Class IV or V school district; bonds; purchase before maturity.
If it is deemed advisable by the board of education of a Class IV or V school district to purchase bonds issued by the district before maturity, the treasurer shall sell to the highest bidder in the open market, and in a manner prescribed by the board, such bonds or securities as belong to the school funds and the proceeds thereof shall apply to purchase of bonds issued by the district.
Source
Laws 1891, c. 45, § 27, p. 327;
R.S.1913, § 7033;
C.S.1922, § 6664;
C.S.1929, § 79-2727;
R.S.1943, § 79-2731;
Laws 1949, c. 256, § 219, p. 762;
R.S.1943, (1994), § 79-532;
Laws 1996, LB 900, § 762.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,117 - Class III school district; teacherage; site; purchase or lease; powers of voters at election or annual or special meeting; tax.

79-10,117.
Class III school district; teacherage; site; purchase or lease; powers of voters at election or annual or special meeting; tax.
The legal voters of any Class III school district have the power, at an election or at any annual or special meeting, to (1) direct the purchasing or leasing of any appropriate site and the building, hiring, or purchasing of a teacherage for the purpose of providing housing facilities for the school employees of the district, (2) determine the amount necessary to be expended for such purposes the succeeding year, and (3) vote on a tax on the property of the district for the payment of the amount.
Source
Laws 1953, c. 300, § 3, p. 1011;
Laws 1959, c. 401, § 1, p. 1361;
R.S.1943, (1994), § 79-541;
Laws 1996, LB 900, § 763;
Laws 1997, LB 345, § 41;
Laws 2018, LB377, § 79.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,118 - Class III school district; teacherage; tax; election.

79-10,118.
Class III school district; teacherage; tax; election.
A tax to establish a special fund for the building, hiring, or purchasing of a teacherage for the purpose of providing housing facilities for the school employees of any Class III district may be levied when authorized by fifty-five percent of the legal voters voting on the proposition. The notice of the proposal to establish such special fund shall include the sum to be raised or the amount of the tax to be levied, the period of years, and the time of its taking effect. If fifty-five percent of the legal voters voting at any such election vote in favor of the proposition, the result of such election shall be certified to the county board which, upon being satisfied that all the requirements have been substantially complied with, shall cause the proceedings to be entered upon the record of the county board and shall make an order that the levy be made in accordance with the election result and collected as other taxes.
Source
Laws 1953, c. 300, § 4, p. 1011;
R.S.1943, (1994), § 79-542;
Laws 1996, LB 900, § 764;
Laws 1997, LB 345, § 42;
Laws 2018, LB377, § 80.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,119 - School district; real estate for future sites outside district; annexation; effect.

79-10,119.
School district; real estate for future sites outside district; annexation; effect.
A school district may purchase, acquire, own, manage, and hold title to real estate for future school sites which at the time of such purchasing or acquiring is outside such school district in a territory not more than three miles beyond the limits of such district but contiguous thereto. Such district shall not erect school buildings on the real estate prior to the inclusion of such real estate within the boundaries of such a school district. If the real estate so acquired adjoins the purchaser's district, the acquisition of the real estate constitutes an annexation of such real estate to the purchaser's district. The intervention of a street, road, or highway between the real estate to be acquired and the purchaser's district does not preclude such real estate from being considered as adjoining the purchaser's district.
Source
Laws 1955, c. 309, § 2, p. 953;
Laws 1957, c. 349, § 1, p. 1193;
R.S.1943, (1994), § 79-543;
Laws 1996, LB 900, § 765;
Laws 2021, LB528, § 41.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,120 - School district; board of education; special fund for sites and buildings; levy of taxes.

79-10,120.
School district; board of education; special fund for sites and buildings; levy of taxes.
The school board or board of education of any school district may establish a special fund for purposes of acquiring sites for school buildings or teacherages, purchasing existing buildings for use as school buildings or teacherages, including the sites upon which such buildings are located, and the erection, alteration, equipping, and furnishing of school buildings or teacherages and additions to school buildings for elementary and high school grades and for no other purpose. The fund shall be established from the proceeds of an annual levy, to be determined by the board, of not to exceed fourteen cents on each one hundred dollars upon the taxable value of all taxable property in the district which shall be in addition to any other taxes authorized to be levied for school purposes. Such tax shall be levied and collected as are other taxes for school purposes.
Source
Laws 1963, c. 462, § 1, p. 1490;
R.R.S.1943, § 79-811;
Laws 1969, c. 49, § 4, p. 268;
Laws 1979, LB 187, § 237;
R.S.1943, (1987), § 79-548.01;
Laws 1991, LB 511, § 53;
Laws 1992, LB 245, § 54;
Laws 1992, LB 719A, § 190;
R.S.1943, (1994), § 79-547.04;
Laws 1996, LB 900, § 766;
Laws 2006, LB 1024, § 100;
Laws 2007, LB641, § 31;
Laws 2016, LB1067, § 53;
Laws 2018, LB377, § 81.
Annotations
The levying of taxes for accumulation of funds is within the constitutional provision that "necessary revenue" of the state and its governmental subdivisions be raised by taxation in such manner as the Legislature might direct. Banks v. Board of Education of Chase County, 202 Neb. 717, 277 N.W.2d 76 (1979).
This section is not an unconstitutional delegation of legislative authority. Banks v. Board of Education of Chase County, 202 Neb. 717, 277 N.W.2d 76 (1979).
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,126 - Class V school district; school fiscal year 2017-18 and thereafter; school tax; additional levy; funds established.

79-10,126.
Class V school district; school fiscal year 2017-18 and thereafter; school tax; additional levy; funds established.
For school fiscal year 2017-18 and each school fiscal year thereafter, each Class V school district shall establish (1) for the general operation of the schools, such fund as will result from an annual levy of such rate of tax upon the taxable value of all the taxable property in such school district as the board of education determines to be necessary for such purpose, (2) a fund resulting from an annual amount of tax to be determined by the board of education of not to exceed fourteen cents on each one hundred dollars upon the taxable value of all the taxable property in the district for the purpose of acquiring sites of school buildings and the erection, alteration, equipping, and furnishing of school buildings and additions to school buildings, which tax levy shall be used for no other purposes, and (3) a further fund resulting from an annual amount of tax to be determined by the board of education to pay interest on and retiring, funding, or servicing of bonded indebtedness of the district.
Source
Laws 1939, c. 112, § 1, p. 485;
C.S.Supp.,1941, § 79-2722;
R.S.1943, § 79-2724;
Laws 1945, c. 214, § 3, p. 629;
Laws 1947, c. 298, § 3, p. 914;
Laws 1949, c. 256, § 266, p. 780;
Laws 1951, c. 285, § 2, p. 952;
Laws 1953, c. 307, § 2, p. 1023;
Laws 1955, c. 320, § 3, p. 989;
Laws 1959, c. 407, § 2, p. 1370;
Laws 1969, c. 145, § 44, p. 699;
Laws 1971, LB 292, § 20;
Laws 1979, LB 187, § 241;
Laws 1992, LB 719A, § 192;
R.S.1943, (1994), § 79-1007.02;
Laws 1996, LB 900, § 772;
Laws 2006, LB 1024, § 101;
Laws 2016, LB1067, § 54.
Annotations
The county board of equalization makes the levy of taxes for a school district. C. R. T. Corp. v. Board of Equalization, 172 Neb. 540, 110 N.W.2d 194 (1961).
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,126.01 - Class V school district; school fiscal years prior to school fiscal year 2017-18; school tax; additional levy; funds established.

79-10,126.01.
Class V school district; school fiscal years prior to school fiscal year 2017-18; school tax; additional levy; funds established.
For school fiscal years prior to school fiscal year 2017-18, each Class V school district shall establish (1) for the general operation of the schools, such fund as will result from distributions pursuant to section 79-1073 from the learning community levy and any annual levy of such rate of tax upon the taxable value of all the taxable property in such school district as the board of education determines to be necessary for such purpose and as authorized pursuant to subdivision (2)(c) of section 77-3442, (2) for the purpose of acquiring sites of school buildings and the erection, alteration, equipping, and furnishing of school buildings and additions to school buildings, a fund as will result from distributions from any annual levy of such rate of tax upon the taxable value of all the taxable property in such school district as the school board determines to be necessary for such purpose and as authorized pursuant to subdivision (2)(c) of section 77-3442, which fund shall be used for no other purposes, and (3) a further fund resulting from an annual amount of tax to be determined by the board of education to pay interest on and for retiring, funding, or servicing of bonded indebtedness of the district.
Source
Laws 2006, LB 1024, § 102;
Laws 2007, LB641, § 32;
Laws 2016, LB1067, § 55.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,127 - Class V school district; sale of site; proceeds; use.

79-10,127.
Class V school district; sale of site; proceeds; use.
Whenever it is determined by the board of education of a Class V school district that the real estate described as Capitol Square, being a subdivision in the city of Omaha, Douglas County, Nebraska, and being within the northwest quarter of the northwest quarter of section twenty-two, township fifteen, north, range thirteen, east of the sixth principal meridian, together with the south twelve feet of vacated Davenport Street adjoining such premises on the north, which was deeded by the State of Nebraska to the city in which such school district is located, for educational purposes, is no longer suitable for such use, and that it would be in the best educational interests of such city and school district that such real estate and the buildings and improvements erected and maintained thereon by the school district be sold, and the proceeds of such sale used for the purchase of another school site and the erection of such a school building or buildings thereon as are authorized under sections 79-10,127 to 79-10,135, such property may be sold pursuant to the provisions of such sections or pursuant to section 79-10,136, notwithstanding restrictions in the original deed to the city prohibiting the sale and conveyance of such property.
Source
Laws 1955, c. 319, § 1, p. 984;
Laws 1982, LB 845, § 1;
R.S.1943, (1994), § 79-1061;
Laws 1996, LB 900, § 773.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,128 - Class V school district; sale of site; petition; contents.

79-10,128.
Class V school district; sale of site; petition; contents.
The school district may file a petition in the district court of the county in which such real estate as described in section 79-10,127 is situated, setting forth the terms and conditions of the original deed from the State of Nebraska, the provisions of sections 79-10,127 to 79-10,135, and the findings of the board of education as to the desirability of sale.
Source
Laws 1955, c. 319, § 2, p. 985;
R.S.1943, (1994), § 79-1062;
Laws 1996, LB 900, § 774.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,129 - Class V school district; sale of site; petition; parties to action; summons.

79-10,129.
Class V school district; sale of site; petition; parties to action; summons.
The city of the metropolitan class holding title to such real estate as described in section 79-10,127 and the State of Nebraska, grantor in the original deed to the city, shall be made parties defendant in such proceedings and served with summons as in civil actions.
Source
Laws 1955, c. 319, § 3, p. 985;
R.S.1943, (1994), § 79-1063;
Laws 1996, LB 900, § 775.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,130 - Class V school district; sale of site; hearing; decree.

79-10,130.
Class V school district; sale of site; hearing; decree.
If, after an examination of the pleadings of the respective parties and hearing the evidence, it appears to the court (1) that the record title of the city of the metropolitan class in such real estate as described in section 79-10,127 is restricted to educational purposes, (2) that the exclusive control of all property within the school district used for educational purposes is reposed in the school district, (3) that such city and the State of Nebraska have no beneficial, proprietary, or reversionary interest therein, (4) that the state has by sections 79-10,127 to 79-10,135 authorized the removal of the restrictions against the sale of the property, and (5) that it is in the public interest and for the best interests of the school district that such property be sold and the proceeds of such sale be used by the school district for the purchase of a school site in a different location and the construction of such a school building or buildings thereon as are authorized under sections 79-10,127 to 79-10,135, then the court shall enter a decree terminating the restrictions against alienation of record, finding that the beneficial interest in the property is in the school district, and directing the sale of the property in accordance with the provisions of sections 79-10,127 to 79-10,135.
Source
Laws 1955, c. 319, § 4, p. 985;
R.S.1943, (1994), § 79-1064;
Laws 1996, LB 900, § 776.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,131 - Class V school district; sale of site; appraisers; appointment; oath.

79-10,131.
Class V school district; sale of site; appraisers; appointment; oath.
The court shall, after entry of the decree under section 79-10,130, appoint three appraisers to ascertain the fair value of the real estate as described in section 79-10,127 and the improvements thereon. Such appraisers shall be disinterested freeholders residing within the school district who are qualified by knowledge and experience to determine the fair value of property of the particular character involved. The appraisers shall, before entering upon their duties, take and subscribe an oath that they will support the United States Constitution and the Constitution of Nebraska and will faithfully and impartially discharge their duties as required by law.
Source
Laws 1955, c. 319, § 5, p. 986;
R.S.1943, (1994), § 79-1065;
Laws 1996, LB 900, § 777.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,132 - Class V school district; sale of site; appraisers; compensation; sheriff; notice of sale; publication; fees.

79-10,132.
Class V school district; sale of site; appraisers; compensation; sheriff; notice of sale; publication; fees.
Upon the filing of the report of the appraisers appointed in accordance with section 79-10,131, the court shall fix the fees allowed such appraisers for their services, which fees shall be paid by the school district. If the board of education is satisfied with the amount of such appraisal, the court, upon the application by the district, shall issue an order directing the sheriff of the county to sell the property as described in section 79-10,127 at public auction to the highest cash bidder, but for not less than ninety percent of the appraised value. Notice of such sale and the time and place where the sale shall be held shall be given by publication three consecutive weeks in some legal newspaper published in the county where the property is located or, if none is published in such county, in a legal newspaper of general circulation in the county where the property is located. Proof of such publication shall be made by the affidavit of the publisher to be filed in the proceedings. In making such sale, the sheriff shall act in his or her official capacity and shall be liable on his or her official bond for all his or her acts incident to such sale. The sheriff shall receive for his or her services an amount to be determined by the court, to be paid by the school district as part of the costs of the action.
Source
Laws 1955, c. 319, § 6, p. 986;
Laws 1986, LB 960, § 43;
R.S.1943, (1994), § 79-1066;
Laws 1996, LB 900, § 778.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,133 - Class V school district; sale of site; sheriff; report of sale; confirmation.

79-10,133.
Class V school district; sale of site; sheriff; report of sale; confirmation.
The sheriff shall file a report of the proceedings pursuant to the order of sale under section 79-10,132. If it appears, upon the filing of such report, that the sale has in all respects been made in conformity to the provisions of sections 79-10,127 to 79-10,135, that the property as described in section 79-10,127 was sold for its fair value under the circumstances and conditions of the sale and for not less than ninety percent of its appraised value, and that a subsequent sale would not realize a greater amount, the court shall enter an order (1) confirming the sale, (2) directing the city to convey title to the property to the purchaser, free and clear of all restrictions upon its use previously imposed by the State of Nebraska, and (3) quieting title in such purchaser.
Source
Laws 1955, c. 319, § 7, p. 987;
R.S.1943, (1994), § 79-1067;
Laws 1996, LB 900, § 779.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,134 - Class V school district; sale of site; decree; appeal.

79-10,134.
Class V school district; sale of site; decree; appeal.
Any party to the proceedings under sections 79-10,127 to 79-10,133 shall have the right of appeal, as in other civil actions, from the final order and judgment of the district court to the Court of Appeals.
Source
Laws 1955, c. 319, § 8, p. 987;
Laws 1991, LB 732, § 146;
R.S.1943, (1994), § 79-1068;
Laws 1996, LB 900, § 780.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-10,135 - Class V school district; sale of site; sheriff; disbursement of proceeds; disposition.

79-10,135.
Class V school district; sale of site; sheriff; disbursement of proceeds; disposition.
If, upon the final determination of the action, the sale under sections 79-10,127 to 79-10,134 is ratified and confirmed, the court shall direct the sheriff to pay to the school district the proceeds of such sale and shall direct the board of education of such school district to place the proceeds of the sale in the fund set apart by law for the purchase of school sites and the construction of high school buildings, to be used for the purchase of a site and the construction of such school buildings and for no other purpose.
Source
Laws 1955, c. 319, § 9, p. 987;
R.S.1943, (1994), § 79-1069;
Laws 1996, LB 900, § 781.