Nebraska Statutes
§ 23-139 — Special tax fund; reversion to general fund
Nebraska·Ch. 23 County Government and Officers
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).
Nearby Sections
15
§ 23-1001
Repealed. Laws 1969, c. 138, § 28§ 23-1002
Repealed. Laws 1969, c. 138, § 28§ 23-1003
Repealed. Laws 1969, c. 138, § 28§ 23-1004
Repealed. Laws 1969, c. 138, § 28§ 23-1005
Repealed. Laws 1969, c. 138, § 28§ 23-1006
Repealed. Laws 1969, c. 138, § 28§ 23-1007
Repealed. Laws 1969, c. 138, § 28§ 23-1008
Repealed. Laws 1969, c. 138, § 28§ 23-1009
Repealed. Laws 1969, c. 138, § 28§ 23-101
Counties; corporate name§ 23-102
County seal; use§ 23-103
Powers; how exercised§ 23-104
Powers§ 23-104.01
Agreements; conditions; limitations; powers