2006 Nebraska Revised Statutes - § 77-27,137 — Aid to counties; distribution; manner.

Section 77-27,137
Aid to counties; distribution; manner.

(1) The appropriation provided for in section 77-27,136 for aid to counties shall be distributed to the various county treasurers of the state.

(2) A tentative distribution shall be determined by dividing seventeen million dollars on the basis of the ratio of the total amount of property taxes levied by the particular county for county purposes to the total amount of property taxes levied by all counties for county purposes based on the amounts stated in the most recent certificate of taxes levied submitted by each county to the Property Tax Administrator pursuant to section 77-1613.01.

(3) The tentative distribution to each county computed under subsection (2) of this section shall be reduced by dividing three million five hundred thousand dollars on the basis of the ratio of the total amount of taxable value of agricultural income-producing machinery and equipment in a particular county to the total amount of taxable value of agricultural income-producing machinery and equipment in all counties based on the amounts certified by the counties to the Property Tax Administrator on the certificate of taxes levied pursuant to section 77-1613.01.

(4) The Tax Commissioner shall determine the amount to be distributed to the various counties and certify such amounts by voucher to the Director of Administrative Services. Each amount shall be distributed in seven as nearly as possible equal monthly payments on the last business day of each month beginning in December. The State Treasurer shall, on the business day preceding the last business day of each month, notify the Director of Administrative Services of the amount of funds available in the General Fund for payment purposes. The Director of Administrative Services shall, on the last business day of each month, draw warrants against funds appropriated. The proceeds of the governmental subdivision payments received by the various county treasurers shall be credited to the general fund of the county.

Source:

Laws 1967, c. 488, § 2, p. 1638

Laws 1971, LB 707, § 2

Laws 1975, Spec. Sess., LB 3, § 4

Laws 1976, LB 903, § 5

Laws 1977, LB 514, § 3

Laws 1982, LB 816, § 4

Laws 1983, LB 59, § 2

Laws 1985, LB 268, § 28

Laws 1986, LB 929, § 2

Laws 1992, LB 1063, § 186

Laws 1992, Second Spec. Sess., LB 1, § 158

Laws 1997, LB 397, § 25

Annotations:

This section is rational, based on reasons of public policy and is therefor constitutional. County of Antelope v. Stenberg, 214 Neb. 150, 332, N.W.2d 705 (1983).

~Reissue Revised Statutes of Nebraska