Chapter 79 — SCHOOLS

1,288 sections in this chapter.

1,288 sectionsFiltered byCh 79

Neb. Rev. Stat. § 79-1016 Adjusted valuation; how established; objections; filing; appeal; notice; correction due to clerical error; injunction prohibited.
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(1) On or before August 20, the county assessor shall certify to the Property Tax Administrator the total taxable value by school district in the county for the current assessment year on forms prescribed by the Tax Commissioner. The county assessor may amend the filing for chang…
Repealed. Laws 1998, Spec. Sess., LB 1, § 63.
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[Repealed or reserved.]
Neb. Rev. Stat. § 79-1017.01 Local system formula resources; amounts included.
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(1) For state aid calculated for each school fiscal year prior to school fiscal year 2023-24, local system formula resources includes other actual receipts determined pursuant to section 79-1018.01, net option funding determined pursuant to section 79-1009, allocated income tax f…
Repealed. Laws 1998, Spec. Sess., LB 1, § 63.
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[Repealed or reserved.]
Neb. Rev. Stat. § 79-1018.01 Local system formula resources; other actual receipts included.
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Except as otherwise provided in this section, local system formula resources include other actual receipts available for the funding of general fund operating expenditures as determined by the department for the second school fiscal year immediately preceding the school fiscal ye…
Repealed. Laws 1998, Spec. Sess., LB 1, § 63.
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[Repealed or reserved.]
Neb. Rev. Stat. § 79-102 School districts; classification.
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School districts in this state are classified as follows: (1) Class I includes any school district embracing territory having a population of fewer than one thousand five hundred inhabitants that maintains both elementary and high school grades under the direction of a single sch…
Neb. Rev. Stat. § 79-1020 Aid allocation adjustments; department; duties.
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Nothing in the Tax Equity and Educational Opportunities Support Act shall be construed as altering, amending, or changing in any manner the duties or obligations of the department under section 79-1065, and the provisions of the act shall not be construed as relieving the departm…
Neb. Rev. Stat. § 79-1021 Education Future Fund; created; use; priority; investment; fund transfers.
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(1) The Education Future Fund is created. The fund shall be administered by the department and shall consist of money transferred to the fund by the Legislature. Transfers may be made from the Education Future Fund to the Computer Science and Technology Education Fund at the dire…
Neb. Rev. Stat. § 79-1022 Distribution of income tax receipts and state aid; effect on budget.
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(1) On or before June 15, 2023, and on or before March 1 of each year thereafter, the department shall determine the amounts to be distributed to each local system for the ensuing school fiscal year pursuant to the Tax Equity and Educational Opportunities Support Act and shall ce…
Repealed. Laws 2001, LB 797, § 55.
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[Repealed or reserved.]
Neb. Rev. Stat. § 79-1022.02 School fiscal year 2023-24 certifications null and void.
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Notwithstanding any other provision of law, any certification of state aid pursuant to section 79-1022, certification of budget authority pursuant to section 79-1023, and certification of applicable allowable reserve percentages pursuant to section 79-1027 completed prior to June…
Neb. Rev. Stat. § 79-1023 School district; general fund budget of expenditures; limitation; department; certification.
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(1) On or before June 15, 2023, and on or before March 1 of each year thereafter, the department shall determine and certify to each school district budget authority for the general fund budget of expenditures for the ensuing school fiscal year. (2) Except as provided in sections…
Neb. Rev. Stat. § 79-1024 Budget statement; submitted to department; Auditor of Public Accounts; duties; failure to submit; effect.
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(1) The department may require each district to submit to the department a duplicate copy of such portions of the district's budget statement as the Commissioner of Education directs. The department may verify any data used to meet the requirements of the Tax Equity and Education…
Neb. Rev. Stat. § 79-1025 Basic allowable growth rate.
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The basic allowable growth rate for general fund expenditures other than expenditures for special education shall be the base limitation established under section 77-3446. The budget authority for special education for all classes of school districts shall be the actual anticipat…
Repealed. Laws 2011, LB 235, § 26.
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[Repealed or reserved.]
Repealed. Laws 2011, LB 235, § 26.
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[Repealed or reserved.]
Neb. Rev. Stat. § 79-1027 Budget; restrictions.
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No district shall adopt a budget, which includes total requirements of depreciation funds, necessary employee benefit fund cash reserves, and necessary general fund cash reserves, exceeding the applicable allowable reserve percentages of total general fund budget of expenditures …
Repealed. Laws 2018, LB377, § 87.
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[Repealed or reserved.]
Repealed. Laws 2011, LB 235, § 26.
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[Repealed or reserved.]
Neb. Rev. Stat. § 79-1028.01 School fiscal years; district may exceed certain limits; situations enumerated; state board; duties.
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(1) For each school fiscal year, a school district may exceed its budget authority for the general fund budget of expenditures as calculated pursuant to section 79-1023 for such school fiscal year by a specific dollar amount for the following exclusions: (a) Expenditures for repa…
Repealed. Laws 2016, LB1066, § 25.
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[Repealed or reserved.]
Repealed. Laws 2019, LB675, § 57.
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[Repealed or reserved.]
Repealed. Laws 2016, LB1066, § 25.
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[Repealed or reserved.]
Neb. Rev. Stat. § 79-1029 Budget authority for general fund budget of expenditures; vote to exceed; procedure.
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A school district may exceed the budget authority for the general fund budget of expenditures prescribed in section 79-1023 by an amount approved by a majority of legal voters voting on the issue at a primary, general, or special election called for such purpose upon the recommen…
Neb. Rev. Stat. § 79-103 Classification of school districts; how determined.
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The number of inhabitants in any school district shall, for the purpose of determining the class to which such district belongs, be the number of inhabitants ascertained by the most recent United States census or by a certified census taken of the district at the direction of the…
Neb. Rev. Stat. § 79-1030 Unused budget authority for general fund budget of expenditures; carried forward; limitation.
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A school district may choose not to increase its general fund budget of expenditures by the full amount of budget authority for the general fund budget of expenditures as calculated pursuant to section 79-1023. In such cases, the department shall calculate the amount of unused bu…
Neb. Rev. Stat. § 79-1031 Department; annual estimate required.
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The department, with assistance from the Property Tax Administrator, the Legislative Fiscal Analyst, the budget division of the Department of Administrative Services, a legal counsel or research analyst from the Education Committee of the Legislature, and a legal counsel or resea…
Neb. Rev. Stat. § 79-1031.01 Appropriations Committee; duties.
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The Appropriations Committee of the Legislature shall annually include the amount necessary to fund the state aid that will be certified to school districts on or before June 15, 2023, and on or before March 1 of each year thereafter for each ensuing school fiscal year in its rec…
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…
Repealed. Laws 2002, Second Spec. Sess., LB 41, § 1.
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[Repealed or reserved.]
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…
Repealed. Laws 2021, LB509, § 25.
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[Repealed or reserved.]
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…