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815 sections in this chapter.
Neb. Rev. Stat. § 23-202 Township organization; petition; filing; election.
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(1) In counties not under township organization, a registered voter may file a petition or petitions for the submission of the question of township organization. The petition or petitions shall be signed by registered voters equal in number to five percent of the voters registere…
Neb. Rev. Stat. § 23-203 When effective.
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If it shall appear by the returns of said election that a majority of the legal voters of such county voting upon the proposition are for township organization, then the office of county commissioner and the board of county commissioners shall cease to exist on and after the meet…
Neb. Rev. Stat. § 23-204 Supervisor districts; formation; election of supervisors.
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On the second Tuesday after the election under section 23-201 adopting township organization in any county, the county attorney, county clerk, and county treasurer of the county shall meet at the county seat of such county and shall, within three days from and after the first day…
Neb. Rev. Stat. § 23-205 Supervisor districts; how numbered.
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When the county has been divided as provided in section 23-204, the county attorney, county clerk and county treasurer shall at once proceed to number such districts from one to seven and in case of a city district as contemplated in said section, it shall give such city district…
Neb. Rev. Stat. § 23-206 Supervisor districts; cities and villages.
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In the event any city having one thousand inhabitants or more as determined by the most recent federal decennial census or the most recent revised certified count by the United States Bureau of the Census shall have enough inhabitants to form one supervisor district, then such ci…
Neb. Rev. Stat. § 23-207 Supervisors; first board; how constituted.
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The county attorney, county clerk, and county treasurer shall forthwith appoint seven supervisors, who shall duly qualify and file their oath of office and bond with the county judge within ten days after such appointment.
Neb. Rev. Stat. § 23-208 First board of supervisors; organization.
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The newly appointed supervisors shall, after their bonds are duly approved, meet the first Tuesday in December following the election adopting township organization. They shall at once organize by electing one of the seven supervisors as chairman, who shall appoint all the necess…
Neb. Rev. Stat. § 23-209 Board of supervisors; division of county.
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When the board of supervisors shall have been organized as stated in section 23-208, they shall at once divide the county into townships. The board of supervisors shall divide the county into townships of sufficient population and territory to provide a workable township organiza…
Neb. Rev. Stat. § 23-210 Township; creation from city of second class; petition.
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Wherever a city of the second class in a county under township organization forms a part of one or more townships in any county, the county board of said county is empowered to create a new township out of said city, whenever requested so to do by a petition or petitions signed b…
Neb. Rev. Stat. § 23-211 Township; creation from city of second class; boundaries; alteration.
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If any change is made in the corporate boundaries of any city of the second class, after same has been formed into a separate township, the county board of the county in which said city is situated shall have the power to make corresponding changes in the township boundaries of t…
Neb. Rev. Stat. § 23-212 Township; change of name.
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The board shall also at the meeting mentioned in sections 23-208 and 23-209 designate the name of each town, and may change the name of any town at any other meeting of such board upon a petition of a majority of the voters of such town.
Neb. Rev. Stat. § 23-213 Township; names; recording.
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The county clerk shall record in a book kept for that purpose the names and boundaries of each town as designated by the county board, and shall forthwith forward an abstract thereof to the Auditor of Public Accounts of this state, who shall make a record of the same.
Neb. Rev. Stat. § 23-214 Chairman of township board; appointment; qualifications.
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The county board shall also, at the meeting at which it shall fix and name the several townships, appoint for each township some suitable person, who is an elector within the township, as chairman of the township board. The person so appointed shall, on or before the first Tuesda…
Neb. Rev. Stat. § 23-215 Town clerk and treasurer; qualifications; bond.
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The county board shall on or before the third Tuesday in December following the adoption of township organization, appoint for each township one town clerk and one treasurer who are qualified electors residing in the township. Such persons so appointed shall on or before the firs…
Neb. Rev. Stat. § 23-219 Town; corporate name.
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The corporate name of each town shall be the town of (name of town), and all acts done by the town and all actions by or against the town shall be in its corporate name.
Neb. Rev. Stat. § 23-222 Township officers; when elected; qualifications.
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The officers of the township board shall be elected pursuant to the Election Act at the next general election held in November following appointment and shall have the qualifications required by sections 23-214 and 23-215.
Neb. Rev. Stat. § 23-223 Towns; corporate powers.
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Every town shall have corporate capacity to exercise the powers granted thereto, or necessarily implied, and no others. It shall have the power (1) to sue and be sued; (2) to acquire, by purchase, gift, or devise, and to hold property, both real and personal, for the use of its i…
Neb. Rev. Stat. § 23-224 Annual town meeting; powers of electors present.
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The electors present at the annual town meeting shall have power: (1) To make all orders for sale, conveyance, regulation, or use of the corporate property of the town that may be deemed to be conducive to the interests of the inhabitants; (2) To take all necessary measures and g…
Neb. Rev. Stat. § 23-225 Town; failure to organize; officers; how appointed.
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In case any town in any county wherein township organization may be adopted, shall refuse or neglect to organize and elect town officers at the time fixed by law, it shall be the duty of the county board, upon the affidavit of any freeholder resident of said town, filed in the of…
Neb. Rev. Stat. § 23-226 Town officers; failure to qualify; effect.
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Whenever it shall be made to appear to the county board that the town officers appointed by them or by any preceding board, as provided in section 23-225, have failed to qualify as required by law, so that such town cannot become organized, the board may annex such town to any ad…
Neb. Rev. Stat. § 23-227 Annual town meetings; notice; publication.
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The citizens of the several towns of this state, qualified by the Constitution of Nebraska to vote at general elections, shall assemble and hold annual town meetings at their respective towns at the time of the budget hearing as provided by the Nebraska Budget Act. Notice of the …
Neb. Rev. Stat. § 23-228 Annual town meeting; additional powers of electors.
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The electors of each town shall have power at their annual town meetings to elect such town officers as may be required to be chosen to direct the institution and defense of suits at law or equity in which such town may be a party in interest; to direct such sum to be raised in s…
Neb. Rev. Stat. § 23-229 Town bylaws and regulations; publication.
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It shall be the duty of the town clerk to cause all bylaws, rules, and regulations of the town, within twenty days after their adoption, to be published by posting in three public places in the town or by one insertion in any newspaper published in the county; but all such bylaws…
Neb. Rev. Stat. § 23-230 Special town meetings; how called; notice; place; quorum.
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A town meeting shall be held when the town treasurer, town clerk, and the chairman of the board or any two of them together with at least twelve freeholders of the town, shall in writing file in the office of the town clerk a statement that a special meeting is necessary in the b…
Neb. Rev. Stat. § 23-2301 Terms, defined.
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For purposes of the County Employees Retirement Act, unless the context otherwise requires: (1)(a) Actuarial equivalent means the equality in value of the aggregate amounts expected to be received under different forms of an annuity payment. (b) For a member hired prior to Januar…
Neb. Rev. Stat. § 23-2302 Retirement System for Nebraska Counties; establish; purpose; acceptance of contributions.
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(1) A county employees retirement system shall be established for the purpose of providing a retirement annuity or other benefits for employees as provided by the County Employees Retirement Act. It shall be known as the Retirement System for Nebraska Counties, and by such name s…
Neb. Rev. Stat. § 23-2305 Public Employees Retirement Board; duties; rules and regulations.
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It shall be the duty of the board to administer the County Employees Retirement Act as provided in section 84-1503. The board may adopt and promulgate rules and regulations to carry out the act.
Neb. Rev. Stat. § 23-2305.01 Board; power to adjust contributions and benefits; overpayment of benefits; investigatory powers; subpoenas.
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(1)(a) If the board determines that the retirement system has previously received contributions or distributed benefits which for any reason are not in accordance with the statutory provisions of the County Employees Retirement Act, the board shall refund contributions, require a…
Neb. Rev. Stat. § 23-2306 Retirement system; members; employees; elected officials; certain contemplated business transactions regarding retirement system participation; procedures; costs; new employee; participation in another governmental plan; how treated; separate employment; effect.
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(1) The membership of the retirement system shall be composed of all persons who are or were employed by member counties and who maintain an account balance with the retirement system. (2) The following employees of member counties are authorized to participate in the retirement …
Neb. Rev. Stat. § 23-2306.02 Retirement system; transferred employee; payment to system.
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Under such rules and regulations as the retirement board may adopt and promulgate, a full-time or part-time employee of a city, village, or township who becomes a county employee pursuant to a merger of services may pay to the retirement system an amount equal to the sum of all d…
Neb. Rev. Stat. § 23-2306.03 Retirement system; municipal county employee; participation in another governmental plan; how treated.
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Under such rules and regulations as the retirement board may adopt and promulgate, a full-time or part-time employee of a city, village, fire protection district, or township who becomes a municipal county employee shall transfer all of his or her funds in the retirement system o…
Neb. Rev. Stat. § 23-2307 Retirement system; members; contribution; amount; county pay.
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Each employee who is a member of the retirement system shall pay to the county or have picked up by the county a sum equal to four and one-half percent of his or her compensation for each pay period. The contributions, although designated as employee contributions, shall be paid …
Neb. Rev. Stat. § 23-2308 County Employees Retirement Fund; created; investment; system; county clerk; payment; fees; accounting of funds.
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(1) The County Employees Retirement Fund is created. The fund shall be administered by the board and shall consist of contributions and other such sums as provided in section 23-2302. Any money in the fund available for investment shall be invested by the state investment officer…
Neb. Rev. Stat. § 23-2308.01 Cash balance benefit; election; effect; administrative services agreements; authorized.
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(1) It is the intent of the Legislature that, in order to improve the competitiveness of the retirement plan for county employees, a cash balance benefit shall be added to the County Employees Retirement Act on and after January 1, 2003. Each member who is employed and participat…
Neb. Rev. Stat. § 23-2309 Defined contribution benefit; employee account, defined; interest credited to account.
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For a member employed and participating in the retirement system prior to January 1, 2003, who has elected not to participate in the cash balance benefit, a member's share of the fund arising from the compensation deductions made in accordance with section 23-2307 shall be known …
Neb. Rev. Stat. § 23-2309.01 Defined contribution benefit; employee account; investment options; procedures; administration.
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(1)(a) Each member employed and participating in the retirement system prior to January 1, 2003, who has elected not to participate in the cash balance benefit, shall be allowed to allocate all contributions to the member's employee account to various investment options. The inve…
Neb. Rev. Stat. § 23-231 Special town meeting; powers of electors enumerated.
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The electors at special town meetings, when properly convened, shall have full power to fill any vacancies in any of the town offices when the same shall not already have been filled by appointment; to provide for raising money for repairing highways or buildings, or repairing br…
Neb. Rev. Stat. § 23-2310 Defined contribution benefit; employer account, defined; state investment officer; duties.
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(1) For a member employed and participating in the retirement system prior to January 1, 2003, who has elected not to participate in the cash balance benefit, a member's share of the fund arising from the county contributions shall be known as his or her employer account. Prior t…
Neb. Rev. Stat. § 23-2310.03 State Treasurer; duties.
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The State Treasurer shall be the custodian of the funds and securities of the retirement system and may deposit the funds and securities in any financial institution approved by the Nebraska Investment Council. All disbursements therefrom shall be paid by him or her only upon vou…
Neb. Rev. Stat. § 23-2310.04 County Employees Defined Contribution Retirement Expense Fund; County Employees Cash Balance Retirement Expense Fund; created; use; investment; forfeiture funds; use.
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(1) The County Employees Defined Contribution Retirement Expense Fund is created. The fund shall be credited with money from the retirement system assets and income sufficient to pay the pro rata share of administrative expenses incurred as directed by the board for the proper ad…
Neb. Rev. Stat. § 23-2310.05 Defined contribution benefit; employer account; investment options; procedures; administration.
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(1) Each member employed and participating in the retirement system prior to January 1, 2003, who has elected not to participate in the cash balance benefit, shall be allowed to allocate all contributions to the member's employer account to various investment options. Such invest…
Neb. Rev. Stat. § 23-2312 Retirement system; records; contents; employer education program.
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(1) The executive director of the Nebraska Public Employees Retirement Systems shall keep a complete record of all members with respect to names, current addresses, ages, contributions, and any other facts as may be necessary in the administration of the County Employees Retireme…
Neb. Rev. Stat. § 23-2313 Retirement system; Auditor of Public Accounts; audit; report.
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It shall be the duty of the Auditor of Public Accounts to make an annual audit of the retirement system and an annual report to the retirement board and to the Clerk of the Legislature of the condition of the retirement system. The report submitted to the Clerk of the Legislature…
Neb. Rev. Stat. § 23-2314 Retirement system; powers.
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The retirement system may sue or be sued in the name of the system, and in all actions brought by or against it, the system shall be represented by the Attorney General.
Neb. Rev. Stat. § 23-2315 Retirement system; retirement; when; conditions; application for benefits; deferment of payment; board; duties; certain required minimum distributions; election authorized.
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(1) Upon filing an application for benefits with the board, an employee may elect to retire at any time after attaining the age of fifty-five or an employee may retire as a result of disability at any age. (2) The member shall specify in the application for benefits the manner in…
Neb. Rev. Stat. § 23-2315.01 Retirement for disability; application; when; medical examination; waiver.
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(1) Any member, disregarding the length of service, may be retired as a result of disability either upon his or her own application or upon the application of his or her employer or any person acting in his or her behalf. Before any member may be so retired, a medical examination…
Neb. Rev. Stat. § 23-2316 Retirement system; retirement value for employee.
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The retirement value for any employee who retires under the provisions of section 23-2315 shall be (1) for participants in the defined contribution benefit, the sum of the employee's employee account and employer account as of the date of final account value and (2) for participa…
Neb. Rev. Stat. § 23-2317 Retirement system; future service retirement benefit; when payable; how computed; selection of annuity; board; certain required minimum distributions; election authorized.
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(1) The future service retirement benefit shall be an annuity, payable monthly with the first payment made no earlier than the annuity start date, which shall be the actuarial equivalent of the retirement value as specified in section 23-2316 based on factors determined by the bo…
Neb. Rev. Stat. § 23-2317.01 County Equal Retirement Benefit Fund; created; use; investment.
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The County Equal Retirement Benefit Fund is created. The fund shall be administered by the board. Each county participating in the retirement system on January 1, 1984, pursuant to the County Employees Retirement Act shall make a contribution at least once a year to the fund, in …
Neb. Rev. Stat. § 23-2319 Termination of employment; termination benefit; vesting; certain required minimum distributions; election authorized.
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(1) Except as provided in section 42-1107, upon termination of employment, except for retirement or disability, and after filing an application with the board, a member may receive: (a) If not vested, a termination benefit equal to the amount of his or her employee account or mem…