2017 Nebraska Revised Statutes
Chapter 79 - SCHOOLS
79-1036 School funds; public lands; amount in lieu of tax; reappraisement; appeal.

79-1036. School funds; public lands; amount in lieu of tax; reappraisement; appeal.

(1) In making the apportionment under section 79-1035, the Commissioner of Education shall distribute from the school fund for school purposes to (a) for school fiscal years prior to school fiscal year 2017-18, any and all learning communities and school districts which are not members of a learning community, and (b) for school fiscal year 2017-18 and each school fiscal year thereafter, all school districts in which there are situated school lands which have not been sold and transferred by deed or saline lands owned by the state, which lands are being used for a public purpose, an amount in lieu of tax money that would be raised by school district levies if such lands were taxable, to be ascertained in accordance with subsection (2) of this section, except that:

(i) For Class I districts or portions thereof which are affiliated and in which there are situated school or saline lands, 38.6207 percent of the in lieu of land tax money calculated pursuant to subsection (2) of this section, based on the affiliated school system tax levy computed pursuant to section 79-1077, shall be distributed to the affiliated high school district and the remainder shall be distributed to the Class I district;

(ii) For Class I districts or portions thereof which are part of a Class VI district which offers instruction in grades nine through twelve and in which there are situated school or saline lands, 38.6207 percent of the in lieu of land tax money calculated pursuant to subsection (2) of this section, based on the Class VI school system levy computed pursuant to section 79-1078, shall be distributed to the Class VI district and the remainder shall be distributed to the Class I district;

(iii) For Class I districts or portions thereof which are part of a Class VI district which offers instruction in grades seven through twelve and in which there are situated school or saline lands, 55.1724 percent of the in lieu of land tax money calculated pursuant to subsection (2) of this section, based on the Class VI school system levy computed pursuant to section 79-1078, shall be distributed to the Class VI district and the remainder shall be distributed to the Class I district; and

(iv) For Class I districts or portions thereof which are part of a Class VI district which offers instruction in grades six through twelve and in which there are situated school or saline lands, 62.0690 percent of the in lieu of land tax money calculated pursuant to subsection (2) of this section, based on the Class VI school system levy computed pursuant to section 79-1078, shall be distributed to the Class VI district and the remainder shall be distributed to the Class I district.

(2) The county assessor shall certify to the Commissioner of Education the tax levies of each school district and, for levies certified prior to January 1, 2017, learning community in which school land or saline land is located and the last appraised value of such school land, which value shall be the same percentage of the appraised value as the percentage of the assessed value is of market value in subsection (2) of section 77-201 for the purpose of applying the applicable tax levies for each district and, for levies certified prior to January 1, 2017, learning community in determining the distribution to the districts of such amounts. The school board of any school district and, for levies certified prior to January 1, 2017, the learning community coordinating council of any learning community in which there is located any leased or undeeded school land or saline land subject to this section may appeal to the Board of Educational Lands and Funds for a reappraisement of such school land if such school board or learning community coordinating council deems the land not appraised in proportion to the value of adjoining land of the same or similar value. The Board of Educational Lands and Funds shall proceed to investigate the facts involved in such appeal and, if the contention of the school board or learning community coordinating council is correct, make the proper reappraisement. The value calculation in this subsection shall be used by the Commissioner of Education for making distributions in each school fiscal year.

Source

• Laws 1881, c. 78, subdivision VIII, § 9, p. 364;
• R.S.1913, § 6906;
• Laws 1921, c. 82, § 1, p. 296;
• C.S.1922, § 6482;
• Laws 1929, c. 187, § 1, p. 651;
• C.S.1929, § 79-1609;
• Laws 1933, c. 144, § 2, p. 557;
• C.S.Supp.,1941, § 79-1609;
• Laws 1943, c. 200, § 1, p. 670;
• R.S.1943, § 79-1612;
• Laws 1947, c. 282, § 1, p. 890;
• Laws 1949, c. 256, § 378, p. 818;
• Laws 1957, c. 359, § 2, p. 1218;
• Laws 1979, LB 187, § 246;
• Laws 1982, LB 572, § 1;
• Laws 1983, LB 39, § 1;
• Laws 1990, LB 1090, § 23;
• Laws 1991, LB 511, § 61;
• Laws 1992, LB 245, § 66;
• Laws 1993, LB 839, § 5;
• Laws 1994, LB 858, § 11;
• R.S.1943, (1994), § 79-1303;
• Laws 1996, LB 900, § 682;
• Laws 1997, LB 270, § 104;
• Laws 1998, Spec. Sess., LB 1, § 37;
• Laws 1999, LB 272, § 96;
• Laws 2001, LB 797, § 32;
• Laws 2003, LB 394, § 8;
• Laws 2010, LB1070, § 8;
• Laws 2016, LB1067, § 46.