Nebraska § 23-139 Special tax fund; reversion to general fund

Nebraska Statutes

§ 23-139 — Special tax fund; reversion to general fund

Nebraska § 23-139

Ch. 23County Government and Officers

This text of Nebraska § 23-139 (Special tax fund; reversion to general fund) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 23-139 (2026).

Text

Whenever a tax is levied for the payment of a specific debt, the amount of such tax collected shall be kept as a separate fund in the county treasury, and expended only in the liquidation of such indebtedness;  Provided,  any surplus remaining in the treasury after full payment of such indebtedness shall be transferred to the general fund of the county.

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Legislative History

Source: Laws 1879, § 41, p. 367; R.S.1913, § 969; C.S.1922, § 869; C.S.1929, § 26-123; R.S.1943, § 23-139. Annotations: Beneficial owners of taxes enforced by trustee for governmental subdivisions in tax foreclosure suit are entitled to a strict accounting of the avails of the tax foreclosure on the basis of the integrity of separate tax funds involved. Darnell v. City of Broken Bow, 139 Neb. 844, 299 N.W. 274 (1941).