Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-2306 State funds; depositories; security in lieu of bonds.
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In lieu of a bond as provided in section 77-2305, any bank making application to become a depository under the provisions of sections 77-2301 to 77-2309 may give security as provided in the Public Funds Deposit Security Act to the State Treasurer.
Repealed. Laws 1996, LB 1274, § 57.
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[Repealed or reserved.]
Repealed. Laws 1996, LB 1274, § 57.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2309 State funds; State Treasurer; duty to secure best terms possible.
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It is made the duty of the State Treasurer to use all reasonable and proper means to secure to the state the best terms for the depositing of the money belonging to the state, consistent with the safekeeping and prompt payment of the funds of the state when demanded.
Neb. Rev. Stat. § 77-2310 State funds; State Treasurer; making of profit prohibited; illegal removal of funds; penalty; liability on bond.
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The making of profit, directly or indirectly, by the State Treasurer out of any money in the state treasury belonging to the state, the custody of which the treasurer is charged with, by loaning, depositing or otherwise using it or depositing the same in any manner, or the remova…
Neb. Rev. Stat. § 77-2311 State funds; State Treasurer; failure to act; penalty.
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If the State Treasurer shall willfully fail or refuse at any time to do or perform any act required of him by sections 77-2301 to 77-2309, he shall be guilty of a Class II misdemeanor. It shall be the duty of the Attorney General to enter and prosecute to final determination all …
Neb. Rev. Stat. § 77-2312 County funds; deposit required; conditions.
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The county treasurer of each and every county in the State of Nebraska shall deposit, and at all times keep on deposit for safekeeping in the state or national banks, capital stock financial institutions, or qualifying mutual financial institutions doing business in the county of…
Neb. Rev. Stat. § 77-2313 County funds; application by depositories; approval by county board.
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Any bank, capital stock financial institution, or qualifying mutual financial institution located in the county may apply for the privilege of keeping money upon the following conditions: All deposits shall be subject to payment when demanded by the county treasurer on his or her…
Neb. Rev. Stat. § 77-2314 County funds; depositories; funds deposited pro rata.
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When more than one bank, capital stock financial institution, or qualifying mutual financial institution may have been selected by the county board as depositories, the county treasurer shall not give a preference to any one or more of them in the money he or she may so deposit, …
Neb. Rev. Stat. § 77-2315 County funds; investment; securities authorized; interest; disposition; delivery of securities to successor.
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A county treasurer may by and with the consent of the county board invest in United States Government bonds, bonds and debentures issued either singly or collectively by any of the twelve federal land banks, the twelve intermediate credit banks, or the thirteen banks for cooperat…
Neb. Rev. Stat. § 77-2316 County funds; depositories; bond required; approval; conditions.
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For the security of the funds so deposited under the provisions of sections 77-2312 to 77-2324, the county treasurer shall require all such depositories to give bonds for the safekeeping and payment of such deposits and the accretions thereof, except as otherwise provided in sect…
Neb. Rev. Stat. § 77-2317 County funds; depositories; form of bond; ineligible sureties.
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The bond in substance shall be similar to the bond required and set forth in section 77-2304. No person in any way connected with any depository bank, capital stock financial institution, or qualifying mutual financial institution as an officer or stockholder shall be accepted as…
Neb. Rev. Stat. § 77-2318 County funds; depositories; limitation on deposits; exception.
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The county treasurer shall not have on deposit in any bank, capital stock financial institution, or qualifying mutual financial institution at any time more money than the amount insured or guaranteed by the Federal Deposit Insurance Corporation, plus the maximum amount of the bo…
Neb. Rev. Stat. § 77-2318.01 County funds; deposit of excess, when.
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The county treasurer may deposit in any bank, capital stock financial institution, or qualifying mutual financial institution of the county in which he or she is treasurer in excess of the amounts authorized in section 77-2318 when (1) the depository secures the deposits by givin…
Neb. Rev. Stat. § 77-2319 County funds; depositories; deposits outside of county; when.
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When banks, capital stock financial institutions, or qualifying mutual financial institutions located in the county refuse or neglect to bid on money of the county, when there are no banks, capital stock financial institutions, or qualifying mutual financial institutions in the c…
Neb. Rev. Stat. § 77-2320 County funds; depositories; security in lieu of bond.
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In lieu of a bond as provided in sections 77-2316 to 77-2319, any bank, capital stock financial institution, or qualifying mutual financial institution making application to become a depository under sections 77-2312 to 77-2324 may give security as provided in the Public Funds De…
Repealed. Laws 1996, LB 1274, § 57.
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[Repealed or reserved.]
Repealed. Laws 1996, LB 1274, § 57.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2323 County funds; deposit; violation; penalty.
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Any treasurer or any officer of a bank, capital stock financial institution, or qualifying mutual financial institution who shall directly or indirectly violate or knowingly permit to be violated sections 77-2316 to 77-2323 so far as such sections relate to the deposit of public …
Neb. Rev. Stat. § 77-2324 County funds; county treasurer; duty to secure best terms possible.
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It is hereby made the duty of the county treasurer to use all reasonable and proper means to secure to the county the best terms for the depositing of the money belonging to the county consistent with the safekeeping and prompt payment of the funds of the county when demanded.
Neb. Rev. Stat. § 77-2325 County funds; county treasurer; prohibited acts; penalty; liability on bond.
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The making of profit, directly or indirectly, by the county treasurer out of any money in the county treasury belonging to the county, the custody of which the treasurer is charged with, by loaning or depositing or otherwise using or depositing the same in any manner, or the remo…
Neb. Rev. Stat. § 77-2326 County fund; county treasurer; failure to act; penalty.
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If the county treasurer shall willfully fail or refuse at any time to do or perform any act required of him by sections 77-2312 to 77-2324, he shall be guilty of a Class I misdemeanor. It shall be the duty of the county attorney to enter and prosecute to final determination all s…
Neb. Rev. Stat. § 77-2326.01 Public money in hands of county and court officials; terms, defined.
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For purposes of sections 77-2313 to 77-2326.09, (1) county board shall include county commissioners or county supervisors, as the case may be, and (2) public money shall include all funds which come into the hands of county judges, clerks of the county court, or clerks of the dis…
Neb. Rev. Stat. § 77-2326.02 Clerk of the district court; deposit of funds.
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All public funds paid to or coming into the hands of any clerk of the district court shall be deposited in such bank, capital stock financial institution, or qualifying mutual financial institution as shall have been designated as official depositories for such funds. Such deposi…
Neb. Rev. Stat. § 77-2326.03 Clerk of the district court; depositories; designation.
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Depositories shall be such banks, capital stock financial institutions, and qualifying mutual financial institutions as shall be from time to time designated by the county board by formal resolution duly recorded in the minutes of the proceedings of such board. Such designation m…
Neb. Rev. Stat. § 77-2326.04 Public money in hands of court officials; deposits; security for repayment.
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No deposits in excess of the amount insured or guaranteed by the Federal Deposit Insurance Corporation shall be made to accumulate in any bank, capital stock financial institution, or qualifying mutual financial institution designated as a depository unless and until the county j…
Neb. Rev. Stat. § 77-2326.05 Clerk of the district court; deposits; limitation.
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The deposits secured by a surety bond shall at no time exceed the amount of the penal sum of such surety bond.
Neb. Rev. Stat. § 77-2326.06 Clerk of the district court; deposits; security; contracts.
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Every depository may secure deposits by giving a surety bond or giving security as provided in section 77-2326.04 and otherwise enter into and become a party to any contract or arrangement not inconsistent with this section, as may be reasonably necessary or proper to render full…
Neb. Rev. Stat. § 77-2326.07 Clerk of the district court; depositories; securities; list.
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The clerk of the district court shall at all times keep and certify to the county board a complete and correct list and description of the securities furnished by any depository to secure the deposits. Section 77-2366 shall apply to deposits in capital stock financial institution…
Neb. Rev. Stat. § 77-2326.08 Clerk of the county or district court; depositories; statement of funds.
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Each depository shall furnish directly to the county board a sworn monthly statement of the funds of the county judge, clerk of the county court, and clerk of the district court on deposit in such depository. Section 77-2366 shall apply to deposits in capital stock financial inst…
Neb. Rev. Stat. § 77-2326.09 Clerk of the county or district court; deputies; employees; liability.
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The clerk of the county court, the clerk of the district court, their deputies or other employees, and their sureties shall not be liable for any loss resulting from the failure of any bank, capital stock financial institution, or qualifying mutual financial institution as to any…
Neb. Rev. Stat. § 77-2327 Public funds; depository bonds; expiration.
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All bonds given to secure deposits of public money by the state or by any county, except for deposit guaranty bonds defined under section 77-2387, shall expire on January 1 of each year.
Repealed. Laws 1996, LB 1274, § 57.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2329 Public funds; treasurers or secretary-treasurers; when not liable under bond.
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No treasurer or secretary-treasurer shall be liable on his or her bond for money on deposit in a bank, capital stock financial institution, or qualifying mutual financial institution under and by direction of the proper legal authority if the bank, capital stock financial institu…
Repealed. Laws 1969, c. 584, § 134.
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[Repealed or reserved.]
Repealed. Laws 1969, c. 584, § 134.
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[Repealed or reserved.]
Repealed. Laws 1969, c. 584, § 134.
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[Repealed or reserved.]
Repealed. Laws 1972, LB 1044, § 1.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2334 Sinking funds of county, township and school districts; investment; conditions.
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The county treasurer of any county in which there is a sinking fund on hand in the treasury for the redemption of outstanding county, township or school district bonds, when such sinking fund is not otherwise invested, shall invest such funds in legally issued and duly registered…
Neb. Rev. Stat. § 77-2335 Sinking funds of county and other governmental subdivisions; investment in registered warrants; purchase and holding for benefit of fund.
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When any warrant issued by the proper authorities of any county, township, city, town or school district shall have been presented for payment and the same is not paid for want of funds, the treasurer shall, upon and under the direction of the county board of such county, purchas…
Neb. Rev. Stat. § 77-2336 Sinking funds of county; investment in registered warrants; authorization by county board; record.
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The county board of any county in this state is authorized to provide for the purchase and taking up of registered warrants, as provided for in section 77-2335, out of the sinking funds in the hands of the county treasurer whenever in the judgment of such county board the same sh…
Neb. Rev. Stat. § 77-2337 Sinking funds of city; investment in warrants; limitation; direction to treasurer.
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The city council of any incorporated city of this state may make similar provision for the taking up of warrants out of the sinking funds in the hands of the city treasurer of such city. The warrants to be so purchased shall be limited to those of its own issue or to those of any…
Neb. Rev. Stat. § 77-2338 Sinking funds of school district; investment in warrants; limitation; direction to treasurer.
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The school board of any school district in this state is authorized to direct the legal custodian of any of its sinking funds to invest such sinking funds in the warrants of such school district in like manner as hereinbefore provided for. The investment of such school district s…
Neb. Rev. Stat. § 77-2339 Sinking funds of township; investment in warrants; limitation; direction to county treasurer.
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The township board in counties under township organization is authorized and instructed to direct the county treasurer to invest the sinking fund of the township in the custody of the county treasurer in the warrants of the township. The investment of the sinking fund shall be li…
Neb. Rev. Stat. § 77-2340 County funds; investment of funds; time deposits; security required; exception.
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The county treasurers of the various counties of the state may, upon resolution of their respective county boards authorizing the same, make time deposits in banks, capital stock financial institutions, or qualifying mutual financial institutions selected as depositories of count…
Neb. Rev. Stat. § 77-2341 Funds of governmental subdivision; investment of surplus; securities authorized.
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(1) Whenever any county, city, village, or other governmental subdivision, other than a school district, of the State of Nebraska has accumulated a surplus of any fund in excess of its current needs or has accumulated a sinking fund for the payment of its bonds and the money in s…
Neb. Rev. Stat. § 77-2342 Metropolitan utilities district funds; deposit required.
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A metropolitan utilities district shall deposit the funds received or held by the district in such bank, capital stock financial institution, or qualifying mutual financial institution, situated within the boundaries of such district, as shall have been and shall be from time to …
Neb. Rev. Stat. § 77-2343 Metropolitan utilities district funds; depositories; designation; conditions.
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Depositories shall be such banks, capital stock financial institutions, or qualifying mutual financial institutions as shall be from time to time designated by the governing body of a metropolitan utilities district by formal resolution duly recorded. Such designation may be with…
Neb. Rev. Stat. § 77-2344 Metropolitan utilities district funds; depositories; bond or securities authorized.
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No deposit in excess of the amount insured or guaranteed by the Federal Deposit Insurance Corporation shall be made in any bank, capital stock financial institution, or qualifying mutual financial institution designated as a depository unless and until the metropolitan utilities …
Neb. Rev. Stat. § 77-2345 Metropolitan utilities district funds; depositories; limitation on amount.
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No deposit shall be made in any designated bank, capital stock financial institution, or qualifying mutual financial institution (1) in excess of the amount insured or guaranteed by the Federal Deposit Insurance Corporation or (2) in excess of the obligation of the depository bon…