2006 Nebraska Revised Statutes - § 79-1086 — Class V school district; board of education; budget; how prepared; certification of levy; levy of taxes.

Section 79-1086
Class V school district; board of education; budget; how prepared; certification of levy; levy of taxes.
Section 79-1086

(1) The board of education of a Class V school district that is not a member of a learning community shall annually during the month of July estimate the amount of resources likely to be received for school purposes, including the amounts available from fines, licenses, and other sources. Before the county board of equalization makes its levy each year, the board of education shall report to the county clerk the rate of tax deemed necessary to be levied upon the taxable value of all the taxable property of the district subject to taxation during the fiscal year next ensuing for (a) the support of the schools, (b) the purchase of school sites, (c) the erection, alteration, equipping, and furnishing of school buildings and additions to school buildings, (d) the payment of interest upon all bonds issued for school purposes, and (e) the creation of a sinking fund for the payment of such indebtedness. The county board of equalization shall levy the rate of tax so reported and demanded by the board of education and collect the tax in the same manner as other taxes are levied and collected.

(2) The school board of a Class V school district that is a member of a learning community shall annually, on or before September 20, report in writing to the county board and the learning community coordinating council the entire revenue raised by taxation and all other sources and received by the school board for the previous school fiscal year and a budget for the ensuing school fiscal year in form of a resolution broken down generally as follows: (a) The amount of funds required for the support of the schools during the ensuing school fiscal year; (b) the amount of funds required for the purpose of school sites; (c) the amount of funds required for the erection of school buildings; (d) the amount of funds required for the payment of interest upon all bonds issued for school purposes; and (e) the amount of funds required for the creation of a sinking fund for the payment of such indebtedness. The secretary shall publish, within ten days after the filing of such budget, a copy of the fund summary pages of the budget one time at the legal rate prescribed for the publication of legal notices in a legal newspaper published in and of general circulation in such city or village or, if none is published in such city or village, in a legal newspaper of general circulation in the city or village. The secretary of the school board failing or neglecting to comply with this section shall be deemed guilty of a Class V misdemeanor and, in the discretion of the court, the judgment of conviction may provide for the removal from office of such secretary for such failure or neglect.

Source:

Laws 1891, c. 45, § 21, p. 325

Laws 1899, c. 68, § 1, p. 299

R.S.1913, § 7027

C.S.1922, § 6658

C.S.1929, § 79-2721

Laws 1931, c. 146, § 1, p. 400

Laws 1937, c. 183, § 1, p. 722

C.S.Supp.,1941, § 79-2721

R.S.1943, § 79-2722

Laws 1945, c. 214, § 1, p. 628

Laws 1947, c. 298, § 1, p. 913

Laws 1949, c. 271, § 4, p. 889

Laws 1949, c. 256, § 264, p. 780

Laws 1955, c. 320, § 1, p. 989

Laws 1976, LB 757, § 2

Laws 1979, LB 187, § 240

Laws 1992, LB 1063, § 198

Laws 1992, Second Spec. Sess., LB 1, § 169

R.S.1943, (1994), § 79-1007

Laws 1996, LB 900, § 732

Laws 2006, LB 1024, § 99.

~ Revised Statutes Cumulative Supplement, 2006