§ 23-1402 — Treasurer's account; how kept

The county comptroller shall keep a distinct account with the county treasurer for each several term for which the county treasurer may be elected, in a book to be provided for that purpose, commencing from the day on which the county treasurer became qualified, and continuing until the same or other person is qualified as county treasurer. In this account, the county comptroller shall charge the county treasurer with the amount of taxes levied and assessed in each year, as the same appears on each tax list, delivered to the county comptroller while in office; with the amount of money and with the amount of state, county, and general fund warrants, road orders, or other evidences of indebtedness, which the county treasurer may have been authorized to receive from the predecessors in the office; with the amount of any additional assessments made after the delivery of any tax list, with the amount of any additional penalty added to the taxes, after the same became delinquent according to law; with the amount due the county for advertising lands for sale for delinquent taxes; with the amount received from the sale of any property, belonging to the county; with the amount received as fines and forfeitures; with the amount received from dram shop, tavern, grocery, and other licenses; and with the amount of money received from any other source authorized by law. Upon presentation of proper vouchers, the county comptroller shall credit the county treasurer with the amount of all county tax which has been paid over to the proper authority and receipted for; with the amount of county warrants received by the county treasurer, and returned to the county board and canceled; with the amount of delinquent taxes and any additional penalty due thereon; with the amount due on lands and lots for advertising the same for sale; with the amount of double and erroneous assessments of property; with the amount of percentage fees allowed by law to the county treasurer for collecting taxes; with the amount of money and the amount of warrants or orders or other evidences of indebtedness which the county treasurer is allowed by law to receive for taxes, which the county treasurer pays over to the successor in the office; and with the amount of taxes uncollected on the tax lists delivered over to the successor in the office.

Legislative History

Source: Laws 1915, c. 181, § 2, p. 369; C.S.1922, § 4938; C.S.1929, § 26-1102; R.S.1943, § 23-1402; Laws 2018, LB786, § 3.