Department of Revenue Property Assessment Division Cash Fund; created; use; investment.

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  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. Department of Revenue Property Assessment Division Cash Fund; created; use; investment.

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77-1342. Department of Revenue Property Assessment Division Cash Fund; created; use; investment.

There is hereby created a fund to be known as the Department of Revenue Property Assessment Division Cash Fund to which shall be credited all money received by the Department of Revenue for services performed for county and multicounty assessment districts, for charges for publications, manuals, and lists, as an assessor's examination fee authorized by section 77-421, and under the provisions of sections 60-3,202, 77-684, and 77-1250. The fund shall be used to carry out any duties and responsibilities of the department, except that transfers may be made from the fund to the General Fund at the direction of the Legislature. The county or multicounty assessment district shall be billed by the department for services rendered. Reimbursements to the department shall be credited to the Department of Revenue Property Assessment Division Cash Fund, and expenditures therefrom shall be made only when such funds are available. The department shall only bill for the actual amount expended in performing the service.

The fund shall not, at the close of each year, be lapsed to the General Fund. Any money in the Department of Revenue Property Assessment Division Cash Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.

Source

  • Laws 1969, c. 622, § 18, p. 2519;
  • Laws 1971, LB 53, § 8;
  • Laws 1971, LB 158, § 1;
  • Laws 1973, LB 132, § 4;
  • Laws 1985, LB 273, § 38;
  • Laws 1989, Spec. Sess., LB 7, § 8;
  • Laws 1992, LB 1063, § 123;
  • Laws 1992, Second Spec. Sess., LB 1, § 96;
  • Laws 1994, LB 1066, § 82;
  • Laws 1995, LB 490, § 134;
  • Laws 1997, LB 270, § 75;
  • Laws 1997, LB 271, § 50;
  • Laws 1999, LB 36, § 32;
  • Laws 2001, LB 170, § 8;
  • Laws 2002, LB 1310, § 9;
  • Laws 2003, LB 563, § 42;
  • Laws 2005, LB 274, § 272;
  • Laws 2007, LB334, § 72;
  • Laws 2009, LB121, § 7;
  • Laws 2009, First Spec. Sess., LB3, § 55;
  • Laws 2015, LB261, § 8.

Cross References

  • Nebraska Capital Expansion Act, see section 72-1269.
  • Nebraska State Funds Investment Act, see section 72-1260.


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