Chapter 23 — COUNTY GOVERNMENT AND OFFICERS
1,275 sections in this chapter.
Neb. Rev. Stat. § 23-1307 County clerks; election commissioners; deputies; oaths; acknowledgments.
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All county clerks and election commissioners and their deputies shall have authority to administer oaths and affirmations in all cases where oaths and affirmations are required and to take acknowledgments of deeds, mortgages, and all other instruments in writing, attesting to suc…
Repealed. Laws 1963, c. 339, § 1.
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[Repealed or reserved.]
Neb. Rev. Stat. § 23-1309 Veterans discharge record; duty to keep; information; confidential; transfer to State Archives, when.
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(1) It shall be the duty of the county clerk in each county to keep in a separate book or books, entitled Discharge Record, a copy of all discharges or records of separation from active duty from the armed forces of the United States. Information contained in the Discharge Record…
Neb. Rev. Stat. § 23-131 Warrants; how issued; claims of jurors.
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(1) Upon the allowance of any claim or account against the county, the county board shall direct the county clerk to draw a warrant upon the county treasurer in payment thereof. The warrant shall be signed by the chairperson of the county board, except as hereinafter provided, an…
Neb. Rev. Stat. § 23-1310 Veterans discharge or record of separation; registration upon application.
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Any person residing in Nebraska or who entered the service from Nebraska and who served in any branch of the armed forces of the United States may apply for registration of his or her discharge or record of separation in the office of the county clerk where such person resides. N…
Neb. Rev. Stat. § 23-1311 Instruments; signatures; illegible; refusal to file.
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The name or names of each signer of an instrument presented for filing or recording in the office of the county clerk or register of deeds, including the name of any notary or official taking the acknowledgment, shall be typewritten or legibly printed beneath such signature. The …
Repealed. Laws 1994, LB 76, § 615.
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[Repealed or reserved.]
Repealed. Laws 2026, LB596, § 19.
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[Repealed or reserved.]
Neb. Rev. Stat. § 23-132 Warrants; limitations upon issuance; exceptions.
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The county board, after the adoption of the annual county budget statement, may issue warrants against the various funds provided for in such budget statement within the limitations prescribed in this section. It shall be unlawful for the county board of any county to issue any w…
Neb. Rev. Stat. § 23-133 Warrants; specify fund upon which drawn.
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Each warrant issued shall specify the fund upon which it is drawn.
Neb. Rev. Stat. § 23-134 Warrants; issuance in excess of limitations; liability of county board.
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Any warrant drawn after eighty-five percent of the amount levied for the year is exhausted, and where there are no funds in the treasury for the payment of the same, shall not be chargeable as against the county, but may be collected by civil action from the county board making t…
Neb. Rev. Stat. § 23-135 Claims; time of filing; approval of certain purchases; procedure; payment in advance of services; authorized; disallowance of claim; notice; appeal.
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(1) All claims against a county shall be filed with the county clerk within ninety days from the time when any materials or labor, which form the basis of the claims, have been furnished or performed, except that (a) the fees of jurors serving in the district courts shall be paid…
Neb. Rev. Stat. § 23-135.01 Claims; false statements or representations; penalties.
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Whoever files any claim against any county as provided in section 23-135, knowing the claim to contain any false statement or representation as to a material fact, or whoever obtains or receives any money or any warrant for money from any county knowing that the claim therefor wa…
Neb. Rev. Stat. § 23-136 Claims; allowance; appeal by taxpayer; procedure.
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Any taxpayer may likewise appeal from the allowance of any claim against the county by serving a like notice within ten days and giving a bond similar to that provided for in section 23-135.
Neb. Rev. Stat. § 23-137 Claims; appeal; record; trial; costs.
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The clerk of the board, upon such appeal being taken and being paid the proper fees therefor, shall make out a complete transcript of the proceedings of the board relating to the matter of its decision and shall deliver it to the clerk of the district court. The appeal shall be e…
Neb. Rev. Stat. § 23-138 Claims; reconsideration.
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The provisions of sections 23-135 to 23-137 shall not be so construed as to prevent the county board from once reconsidering their action on any claim, upon due notice to parties interested.
Neb. Rev. Stat. § 23-139 Special tax fund; reversion to general fund.
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Whenever a tax is levied for the payment of a specific debt, the amount of such tax collected shall be kept as a separate fund in the county treasury, and expended only in the liquidation of such indebtedness; Provided, any surplus remaining in the treasury after full payment of …
Neb. Rev. Stat. § 23-140 Debts due county; settlement.
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All persons chargeable with money belonging to any county shall render their accounts to and settle with the county board at the time required by law, and pay into the county treasury any balance which may be due the county, take duplicate receipts therefor, and deposit one of th…
Neb. Rev. Stat. § 23-1401 County comptroller; qualifications; duties.
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In any county in which a city of the metropolitan class is located, there is hereby created the office of county comptroller for such county, and the county clerk of such county shall be the ex officio county comptroller for the county. The county comptroller shall act as the gen…
Neb. Rev. Stat. § 23-1402 Treasurer's account; how kept.
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The county comptroller shall keep a distinct account with the county treasurer for each several term for which the county treasurer may be elected, in a book to be provided for that purpose, commencing from the day on which the county treasurer became qualified, and continuing un…
Neb. Rev. Stat. § 23-1403 Record of claims; assistants; appointment; absence or disability; power of deputy.
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The county comptroller shall perform such other duties as may be required by law. The county comptroller shall keep a record of all claims filed against the county, and the claims themselves the county comptroller shall keep on file in the office. The county comptroller is hereby…
Neb. Rev. Stat. § 23-1404 Powers; limitation.
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All duties given and delegated to the county comptroller, which are performed or exercised by other county officials of such county, are hereby expressly taken from such county officials and made the special duty and obligation of the county comptroller; Provided, that no duty re…
Neb. Rev. Stat. § 23-1405 Salary; determination.
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In counties having a county comptroller, as provided for in section 23-1401, such comptroller may receive a salary as determined by the county board.
Repealed. Laws 1951, c. 52, § 1.
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[Repealed or reserved.]
Neb. Rev. Stat. § 23-1407 County comptroller; office; equipment.
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In all counties having a county comptroller, the county board shall provide suitable office room, fireproof vaults of sufficient capacity, necessary books, blanks, stationery, clerks, and office furniture for the use of said county comptroller.
Neb. Rev. Stat. § 23-141 Debts due county; action to recover.
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If any person thus chargeable shall neglect or refuse to render true accounts or settle as aforesaid, the county board shall adjust the accounts of such delinquent, according to the best information they can obtain, and ascertain the balance due the county, and may institute the …
Neb. Rev. Stat. § 23-142 Debts due county; failure to pay; penalty; collection.
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In such case, the delinquent shall not be entitled to any commission, and shall forfeit and pay to the county a penalty of twenty percent on the amount found due the county. Such penalty shall be added to the amount so found due, and it shall be the duty of the court in which any…
Neb. Rev. Stat. § 23-143 Claims; delinquent personal taxes; deduction.
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The county board of any county, whenever the account or claim of any person, firm or corporation against the county is presented to them for allowance, shall procure from the county treasurer a certificate of the amount of delinquent personal taxes assessed against the person, fi…
Neb. Rev. Stat. § 23-144 Claims; delinquent personal taxes; deduction; treasurer's receipt.
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For any such delinquent personal taxes so set off and deducted from any such account or claim, the board shall issue an order to the county treasurer directing him to draw from the same fund out of which said account or claim should have been paid the amount of said delinquent ta…
Neb. Rev. Stat. § 23-145 Actions against county; delinquent personal tax; offset.
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In any suit against a county, any delinquent personal taxes assessed against the person in whose favor the cause of action accrued, may be set off against any amount claimed in such action.
Repealed. Laws 1983, LB 370, § 28.
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[Repealed or reserved.]
Repealed. Laws 1983, LB 370, § 28.
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[Repealed or reserved.]
Neb. Rev. Stat. § 23-148 Commissioners; number; election; when authorized.
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The county board of commissioners in all counties having not more than four hundred thousand inhabitants as determined by the most recent federal decennial census shall consist of three persons except as follows: (1) Pursuant to petitions filed or a vote of the county board under…
Neb. Rev. Stat. § 23-149 Commissioners; number; petition to change; resolution by county board; election; ballot; form.
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(1)(a) In counties not under township organization, a registered voter may file a petition or petitions for the submission of the question regarding the number of commissioners on the county board. The petition or petitions shall be signed by registered voters equal in number to …
Neb. Rev. Stat. § 23-150 Commissioners; qualifications.
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(1) The commissioners shall be registered voters and residents of their respective districts. (2) Beginning in 1992, any person seeking nomination or election to the county board of commissioners in a county having more than four hundred thousand inhabitants as determined by the …
Neb. Rev. Stat. § 23-1501 Register of deeds; office, equipment, and supplies; residency.
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In each county that has a register of deeds, the county board shall provide suitable office room, fireproof vaults of sufficient capacity, and necessary books, blanks, stationery, and office furniture for the use of the register of deeds. A register of deeds elected after Novembe…
Neb. Rev. Stat. § 23-1501.01 Register of deeds; deputy; appointment; oath; duties.
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When authorized by the county board, the register of deeds may appoint one or more deputies for whose acts he or she will be responsible. The register of deeds may not appoint the county treasurer, sheriff, clerk, or surveyor as deputy. The appointment shall be in writing and rev…
Neb. Rev. Stat. § 23-1502 County clerk ex officio register of deeds, when.
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Unless a register of deeds is elected pursuant to section 32-518, the county clerk shall perform all the duties imposed by law upon the register of deeds and shall be ex officio register of deeds.
Neb. Rev. Stat. § 23-1503 Record of instruments; form.
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The register of deeds shall keep a book or computerized system, as provided by section 23-1517.02, in which every instrument filed for record in his or her office shall be entered at the time of filing the same. Such books or computerized systems shall show the final disposition …
Neb. Rev. Stat. § 23-1503.01 Instrument submitted for recording; requirements.
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(1) Any instrument submitted for recording in the office of the register of deeds shall contain a blank space at the top of the first page which is at least three inches by eight and one-half inches in size for recording information required by section 23-1510 by the register of …
Neb. Rev. Stat. § 23-1504 Seal; when required; certified copies.
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The register of deeds shall have and keep an official seal, which may be either an engraved or ink stamp seal, and which shall have included thereon the name of the county, register of deeds, and the word Nebraska, and he shall attach an impression or representation of said seal …
Neb. Rev. Stat. § 23-1505 Acknowledgments; oaths; power to administer.
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The register of deeds shall have power to take acknowledgments and administer oaths and to certify the same under his or her hand and official seal.
Neb. Rev. Stat. § 23-1506 Documents; deeds and conveyances; recording; errors; inventory statement; duty to file; exceptions.
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The register of deeds shall have the custody of and safely keep and preserve all books, records, maps, and papers kept or deposited in his or her office. He or she shall also record or cause to be recorded all deeds, mortgages, instruments, and writings presented to him or her fo…
Neb. Rev. Stat. § 23-1507 Violations; penalty.
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Any register of deeds who shall neglect to perform any of the duties described in section 23-1506 shall be guilty of a Class IV misdemeanor.
Neb. Rev. Stat. § 23-1508 Grantor and grantee index.
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The register of deeds shall keep a grantor and a grantee index of deeds in his or her office. If such index is in book form, the pages shall be divided into eight columns as follows: GRANTOR INDEX GRANTEE INDEX Grantors Grantees Grantees Grantors Date of Filing Date of Filing Dat…
Neb. Rev. Stat. § 23-1509 Grantor and grantee index; entries; form.
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The entries in such index shall be double, the one showing the names of the respective grantors arranged in alphabetical order, and the other those of the grantees in like order. When there are two or more grantors having different surnames there must be as many distinct entries …
Neb. Rev. Stat. § 23-151 Commissioner system; districts; number; redistricting; duties of county board; commissioners; election.
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(1) Each county under commissioner organization having not more than four hundred thousand inhabitants as determined by the most recent federal decennial census shall be divided into (a) three districts numbered respectively, one, two, and three, (b) five districts as provided fo…
Neb. Rev. Stat. § 23-1510 Instruments; endorsement, recording, and indexing; required information.
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(1) The register of deeds shall endorse upon every instrument properly filed in his or her office for recording the minute, hour, day, month, and year when it was so filed and shall forthwith enter the same in the proper indices provided for in sections 23-1508 to 23-1517.02. (2)…
Neb. Rev. Stat. § 23-1511 Deed record; mortgage record; duty to keep.
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In counties where the book form of recording instruments is used, different sets of books shall be provided for the recording of deeds and mortgages. In one of the sets all conveyances absolute in their terms and not intended as mortgages or as securities in the nature of mortgag…
Neb. Rev. Stat. § 23-1512 Construction Lien Record.
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In counties where the book form of recording instruments is used, the register of deeds shall also keep a separate book to be called the Construction Lien Record in which all instruments provided by law for securing construction liens shall be recorded.