Taxes and assessments; collection; compensation to county.

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14-554. Taxes and assessments; collection; compensation to county.

(1) The county in which any city of the metropolitan class is located shall receive as full compensation an amount equal to one percent of all money collected from taxation by the county for such city. Such fee shall be paid monthly out of the general funds of the city.

(2) Such county shall receive as full compensation for the collection and disbursement of all money from taxation and pursuant to section 77-3523 coming to the board of education an amount equal to one percent thereof, to be paid out of the general fund.

(3) Such county shall receive as full compensation for the collection and disbursement of the funds of the metropolitan utilities district an amount equal to one percent of all money collected by the county treasurer.

Source

  • Laws 1921, c. 116, art. IV, § 42, p. 490;
  • C.S.1922, § 3668;
  • Laws 1927, c. 115, § 1, p. 323;
  • C.S.1929, § 14-545;
  • R.S.1943, § 14-554;
  • Laws 1971, LB 292, § 1;
  • Laws 1979, LB 65, § 31;
  • Laws 1992, LB 746, § 60;
  • Laws 1996, LB 604, § 1;
  • Laws 2007, LB206, § 2.

Annotations

  • County treasurer is ex officio city treasurer of metropolitan city. Barton v. City of Omaha, 180 Neb. 752, 145 N.W.2d 444 (1966).


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