2013 Nebraska Revised Statutes
Chapter 79 - SCHOOLS
79-1073.01 - Learning communities; special building funds; distribution; property tax refund or in lieu of property tax reimbursement; proportionality.

79-1073.01. Learning communities; special building funds; distribution; property tax refund or in lieu of property tax reimbursement; proportionality.

Amounts levied by learning communities for special building funds for member school districts pursuant to subdivision (2)(g) of section 77-3442 shall be distributed by the county treasurer collecting such levy proceeds to all member school districts proportionally based on the formula students used in the most recent certification of state aid pursuant to section 79-1022. Each time the county treasurer certifies a property tax refund pursuant to section 77-1736.06 based on the levy of a learning community for special building funds for members school districts or any entity issues an in lieu of property tax reimbursement based on the levy of a learning community for special building funds for member school districts, including amounts paid pursuant to sections 70-651.01 and 79-1036, the amount to be certified or reimbursed to each district shall be proportional on the same basis as property tax receipts from such levy are distributed to member school districts.

Any amounts distributed pursuant to this section shall be used by the member school districts for special building funds.

Source

Laws 2006, LB 1024, § 94;
Laws 2007, LB641, § 30;
Laws 2009, LB392, § 15;
Laws 2010, LB1070, § 10.