Chapter 79, SCHOOLS
1,185 sections in this chapter.
Neb. Rev. Stat. § 79-1031.02 School district; department; reports.
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(1) For school fiscal year 2023-24 and each school fiscal year thereafter, each school district shall submit a report to the department that includes the following information: (a) The amount by which the school district reduced its property tax request for such school fiscal yea…
Neb. Rev. Stat. § 79-1033 State aid; payments; reports; use; requirements; failure to submit reports; effect; early payments.
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(1) Except as otherwise provided in the Tax Equity and Educational Opportunities Support Act, state aid payable pursuant to the act for each school fiscal year shall be based upon data found in applicable reports for the most recently available complete data year. The annual fina…
Neb. Rev. Stat. § 79-1035 School funds; apportionment by Commissioner of Education; basis.
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(1) The State Treasurer shall, on or before January 25 of each year, make a complete exhibit of all money belonging to the permanent school fund and the temporary school fund as returned to him or her from the several counties, together with the amount derived from other sources,…
Neb. Rev. Stat. § 79-1035.01 Permanent school fund; use.
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The permanent school fund is the fund described in Article VII, sections 7 and 8, of the Constitution of Nebraska, the principal of which shall be held and invested in perpetuity by the state in trust for the support of its common schools. The annual interest, long-term investmen…
Neb. Rev. Stat. § 79-1035.02 Temporary school fund; use.
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The temporary school fund is the holding fund to which the interest, dividends, and any other income from the permanent school fund, the net income from the school lands, and the money from all other sources required or provided by law are credited as described in Article VII, se…
Neb. Rev. Stat. § 79-1035.03 School lands, defined.
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School lands are those lands owned or acquired by the state in trust for the support of its common schools as such lands are described in Article VII, section 6, of the Constitution of Nebraska.
Neb. Rev. Stat. § 79-1036 School funds; public lands; amount in lieu of tax; reappraisement; appeal.
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(1) In making the apportionment under section 79-1035, the Commissioner of Education shall distribute from the school fund for school purposes to (a) for school fiscal years prior to school fiscal year 2017-18, any and all learning communities and school districts which are not m…
Neb. Rev. Stat. § 79-1037 School funds; distribution; basis.
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(1) Each county treasurer shall add (a) all money received by the county treasurer of his or her county on account of fines and licenses, (b) the proceeds from the sale of schoolhouses, sites, or other property of a school district, and (c) all unexpended balances of proceeds of …
Neb. Rev. Stat. § 79-1038 School funds; apportionment; formation of new district; when eligible.
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When a district is formed from other districts where during the preceding school year school has been kept open the term required by law, such new district will be held and deemed to have had school the lawful time and apportionment shall be made to it accordingly.
Neb. Rev. Stat. § 79-1039 School funds; apportionment; duties.
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After making the apportionment pursuant to section 79-1037, the county treasurer shall (1) enter the apportionment immediately in a book kept for that purpose, (2) furnish the secretary of each school district in the county a certificate showing the amount due such district, and …
Neb. Rev. Stat. § 79-104 Classification of school districts; change; Commissioner of Education; duties.
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(1)(a) Whenever any Class I, II, III, or IV school district attains the number of inhabitants which requires its reclassification as a Class II, III, IV, or V school district, respectively, the Commissioner of Education shall reclassify such district as a district of the next hig…
Neb. Rev. Stat. § 79-1040 School funds; apportionment; county treasurer; no compensation allowed.
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County treasurers shall not charge for receiving and disbursing the school apportionment.
Neb. Rev. Stat. § 79-1041 County treasurer; distribute school funds; when.
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Each county treasurer of a county with territory in a learning community shall distribute any funds collected by such county treasurer from the common general fund levy of such learning community to each member school district pursuant to section 79-1073 at least once each month.…
Neb. Rev. Stat. § 79-1042 School funds; embezzlement by school district treasurer.
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Except as provided by section 79-1043, school district treasurers shall not lend or use any part of the school money which may be in their hands under penalty of fine and imprisonment as provided regarding embezzlement under sections 28-509 to 28-518.
Neb. Rev. Stat. § 79-1043 School funds; investment; interest; repurchase agreements; securities; how held.
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(1) Any school district may, by and with the consent of the school board or board of education of the school district, invest the funds of the school district in securities the nature of which individuals of prudence, discretion, and intelligence acquire or retain in dealing with…
Neb. Rev. Stat. § 79-1044 Forest reserve funds; distribution for schools and roads; how made.
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The forest reserve funds, annually paid into the state treasury by the United States Government under an act of Congress approved June 30, 1906, shall be distributed among the counties of the state entitled to such funds for the benefit of the public schools and the public roads …
Neb. Rev. Stat. § 79-1045 Forest reserve funds; apportionment; how made.
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The county treasurer shall, within twenty days after receiving the apportionment under section 79-1044, apportion the amount as follows: (1) To each school district lying wholly or partly within any such forest reserve, an amount equal to the actual per pupil cost for each pupil …
Neb. Rev. Stat. § 79-1046 Forest reserve funds; apportionment; certification to districts.
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The county treasurer shall, immediately after making the apportionment under section 79-1044, (1) enter the apportionment in a book kept for that purpose, (2) furnish the secretary of each district in the county a certificate showing the amount due such district, and (3) distribu…
Neb. Rev. Stat. § 79-1047 Public grazing funds; distribution to counties; how made.
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The public grazing funds, annually paid to the state treasury by the United States Government under the federal Taylor Grazing Act, 43 U.S.C. 315i, as such act existed on May 8, 2001, shall be distributed among the counties of the state entitled to such funds for the benefit of t…
Neb. Rev. Stat. § 79-1048 Public grazing funds; distribution.
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The county treasurer shall, within twenty days after receiving the apportionment under section 79-1047, distribute the funds to the school districts in the county from which the public grazing funds were derived in proportion to the respective acreage of grazing lands in each dis…
Neb. Rev. Stat. § 79-1049 Flood control funds; distribution for schools and roads; how made.
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The funds paid to the State Treasurer by the United States Government under the federal Flood Control Act, 33 U.S.C. 701c-3, on account of the leasing of lands acquired by the United States for flood control purposes in the State of Nebraska, shall be distributed among the counti…
Neb. Rev. Stat. § 79-1050 Flood control funds; counties entitled to share.
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The county in which the land described in section 79-1049 is situated on which lease rentals are paid shall be entitled to receive the lease rentals for the benefit of the public schools and public roads of the county. When the land is situated in more than one county, the distri…
Neb. Rev. Stat. § 79-1051 Flood control funds; apportionment by Commissioner of Education.
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The distribution of the funds received by the State Treasurer under section 79-1049 shall be made based upon information provided by the United States Department of the Interior. The Commissioner of Education shall, on or before August 5, make apportionment of such funds to the c…
Neb. Rev. Stat. § 79-1052 Flood control funds; apportionment for schools and roads.
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The county treasurer shall, within twenty days after receiving the apportionment under section 79-1051, apportion the amount as follows: One-fifth of the whole amount to the public road fund of the county and the remaining four-fifths to the school districts in the county from wh…
Neb. Rev. Stat. § 79-1053 Flood control funds; certification to districts.
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The county treasurer shall, immediately after making the apportionment under section 79-1052, enter the apportionment in a book kept for that purpose. The county treasurer shall also furnish the school board secretary in each district in the county a certificate showing the amoun…
Neb. Rev. Stat. § 79-1054 State Board of Education; establish grant programs; powers; duties; report; State Department of Education Improvement Grant Fund; created; use; investment.
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(1)(a) The State Board of Education shall establish an improvement grant program in areas including, but not limited to, (i) teacher recruitment and retention, (ii) improvement for schools and school districts, (iii) improvement in student performance in the subject areas of read…
Neb. Rev. Stat. § 79-1062 Federal Mineral Leasing Act funds; disposition.
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All money paid semiannually to the State Treasurer by the United States Government under the federal Mineral Leasing Act shall be placed in the permanent school fund, subject to the laws governing such permanent school fund.
Neb. Rev. Stat. § 79-1063 State Department of Education Trust Fund; created; use; emergency cash fund; created; investment.
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The State Department of Education Trust Fund is created. The fund shall consist of all property, real or personal, acquired by donation, devise, or bequest by the Nebraska School for the Visually Handicapped or the Nebraska Center for the Education of Children who are Blind or Vi…
Neb. Rev. Stat. § 79-1064 State Department of Education Cash Fund; created; use; investment.
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The State Department of Education Cash Fund is created. Except as to other revenue the disposition of which is otherwise provided for, all sums of money received by the State Department of Education from the sale of goods and materiel, fees from any training program or services r…
Neb. Rev. Stat. § 79-1065 Financial support to school districts; adjustments authorized; records.
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The State Department of Education shall adjust payments of state funds provided under Chapter 79 or federal funds provided under federal law to school districts which, after final determination, received funds not equal to the appropriate allocation for the previous school fiscal…
Neb. Rev. Stat. § 79-1065.01 Financial support to school districts; lump-sum payments.
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If the adjustment under section 79-1065 results in a school district being entitled to the payment of additional funds, the State Department of Education shall automatically make a lump-sum payment to the school district if the payment is less than one thousand dollars. For amoun…
Neb. Rev. Stat. § 79-1065.02 State aid payments; payments of core services and technology infrastructure funds; adjustments; application; calculation.
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(1) State aid payments pursuant to the Tax Equity and Educational Opportunities Support Act and payments of core services and technology infrastructure funds pursuant to section 79-1241.03 shall be adjusted when property within the boundaries of a school district or educational s…
Neb. Rev. Stat. § 79-1066 School districts; financial support from an entity constructing an electric generating facility; legislative findings.
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All ratepayers of public power districts, public power and irrigation districts, municipalities, electric cooperatives, electric membership corporations, or other entities which construct electric generating facilities benefit from such construction, and due to the influx of larg…
Neb. Rev. Stat. § 79-1067 School districts; entity constructing electric generating facility; payments authorized; amount.
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If either parent of a student attending public schools in any school district is employed in the construction of an electric generating facility, as determined by the school district within one hundred fifty days after commencement of the school year, the public power district, p…
Neb. Rev. Stat. § 79-1068 School districts; entity constructing electric generating facility; retroactive payments authorized.
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For each school year commencing with the 1977-78 school year which has begun or has been completed prior to February 19, 1981, a public power district, public power and irrigation district, municipality, electric cooperative, electric membership corporation, or other entity subje…
Neb. Rev. Stat. § 79-1069 School districts; payments; conditions.
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Prior to any payment to an impacted school district as provided in sections 79-1066 to 79-1069, the governing body of the public power district, public power and irrigation district, municipality, electric cooperative, electric membership corporation, or other entity constructing…
Neb. Rev. Stat. § 79-1070 Power to borrow money; conditions; authorization to accept loans from state or federal government.
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(1) Any class of school district may borrow money to the amount of seventy percent of the unexpended balance of total anticipated receipts of the general fund, special building fund, bond fund, or qualified capital purpose undertaking fund for the current school fiscal year and t…
Neb. Rev. Stat. § 79-1071 Power to borrow money; how construed.
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Section 79-1070 shall be independent of and in addition to any other provisions of the laws of the State of Nebraska, and such section shall not be considered amendatory of or limited by any other laws of the State of Nebraska. Such section does not prohibit or limit the issuance…
Neb. Rev. Stat. § 79-1072 School district; contingency fund; authorized; use.
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The school board or board of education of any school district may establish a contingency fund for losses. Such contingency fund shall be established and maintained by transfers from the general fund of such school district as authorized by the school board or board of education …
Neb. Rev. Stat. § 79-1073 General fund property tax receipts; learning community coordinating council; certification; division; distribution; property tax refund or in lieu of property tax reimbursement; proportionality.
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On or before September 1 for each year prior to 2017, each learning community coordinating council shall determine the expected amounts to be distributed by the county treasurers to each member school district from general fund property tax receipts pursuant to subdivision (2)(b)…
Neb. Rev. Stat. § 79-1074 School district or learning community; taxable property; certification.
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The county clerk of any county in which a part of a school district or learning community is located shall, on or before the date prescribed in subsection (1) of section 13-509, certify the taxable valuation of all taxable property of such part of the school district or learning …
Neb. Rev. Stat. § 79-1075 School district; tax levy; certification.
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The county board of the county in which is located the administrative office of any school district shall make a levy for the school district as may be necessary, and the county clerk of that headquarters county shall certify the levy, on or before the date prescribed in section …
Neb. Rev. Stat. § 79-1079 City of the metropolitan class; school district boundaries extended; tax levy; effect.
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If the school district boundaries of a school district of a city of the metropolitan class extend outside the city, such part of the school district shall have its tax levy extended upon the county tax list, in the manner provided for in other school districts of the county, outs…
Neb. Rev. Stat. § 79-1080 Class IV and V school districts; school tax; how payable.
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All taxes collected for the benefit of the public schools in Class IV and V school districts shall be paid in money and shall be subject to the order of the board of education.
Neb. Rev. Stat. § 79-1081 Class IV school district; school tax; purposes enumerated; tax levy; restriction.
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The tax for bond interest for a Class IV school district shall in no one year exceed such amount as will, with the balance on hand in such fund, be sufficient to pay the bond interest as it becomes due. The tax for the bond sinking fund shall not exceed a sum sufficient to pay th…
Neb. Rev. Stat. § 79-1082 Class V school district; school tax; levy.
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The aggregate school tax for a Class V school district, including the levy for the site and building fund as authorized by section 79-10,126, shall be subject to the limits provided in section 77-3442.
Neb. Rev. Stat. § 79-1083 School tax; adopted budget statement; delivery; to whom.
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At the time the budget statement is certified to the levying board, each school board shall deliver to the county clerk of the headquarters county a copy of its adopted budget statement. If the school district is a member of a learning community, the school board shall also deliv…
Neb. Rev. Stat. § 79-1083.01 Reductions in school district budget; legislative intent.
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It is the intent of the Legislature that any reductions in a school district budget, made to comply with the budget limitation in the Tax Equity and Educational Opportunities Support Act, affect classroom expenses as a last resort.
Neb. Rev. Stat. § 79-1084 Class I, II, or III school district; school board; budget; tax; levy; publication of expenditures; violation; penalty; duty of county board.
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The school board of a Class I, II, or III school district shall annually, on or before September 30, report in writing to the county board and, for years prior to 2017, the learning community coordinating council if the school district is a member of a learning community the enti…
Neb. Rev. Stat. § 79-1085 Class IV school district; board of education; budget estimate and statement; tax levy; authorized.
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The board of education of a Class IV school district, on or before September 30 of each year, shall make or cause to be made and report to the county board an estimate of the amount of funds required for the fiscal year next ensuing: (1) For the payment of interest on bonds issue…