Nebraska § 23-1611 County officers; uniform system of accounting; duty of Auditor of Public Accounts; individual ledger sheets; approval

Nebraska Statutes

§ 23-1611 — County officers; uniform system of accounting; duty of Auditor of Public Accounts; individual ledger sheets; approval

Nebraska § 23-1611

Ch. 23County Government and Officers

This text of Nebraska § 23-1611 (County officers; uniform system of accounting; duty of Auditor of Public Accounts; individual ledger sheets; approval) 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. § 23-1611 (2026).

Text

The Auditor of Public Accounts shall establish a uniform system of accounting for all county officers. The system, when established, shall be installed and used by all county officers, except that any county with a population of one hundred thousand or more inhabitants may use an accounting system that utilizes generally accepted accounting principles. With the prior approval of the Tax Commissioner, the county board of any county may direct that for all purposes of assessment of property, and for the levy and collection of all taxes and special assessments, there shall be used only individual ledger sheets or other tax records suitable for use in connection with electronic data processing equipment or other mechanical office equipment, to be used in accordance with procedures to be approv

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The Auditor of Public Accounts shall establish a uniform system of accounting for all county officers. The system, when established, shall be installed and used by all county officers, except that any county with a population of one hundred thousand or more inhabitants may use an accounting system that utilizes generally accepted accounting principles. With the prior approval of the Tax Commissioner, the county board of any county may direct that for all purposes of assessment of property, and for the levy and collection of all taxes and special assessments, there shall be used only individual ledger sheets or other tax records suitable for use in connection with electronic data processing equipment or other mechanical office equipment, to be used in accordance with procedures to be approved by the Tax Commissioner. To the extent practicable, the accounting system established for county officers shall be the same system established for state agencies.

Legislative History

Source: Laws 1893, c. 15, § 4, p. 149; R.S.1913, § 5648; Laws 1919, c. 73, § 3, p. 191; Laws 1919, c. 76, § 3, p. 197; C.S.1922, § 4975; C.S.1929, § 26-1312; Laws 1937, c. 57, § 4, p. 233; C.S.Supp.,1941, § 26-1312; R.S.1943, § 23-1611; Laws 1967, c. 132, § 1, p. 415; Laws 1969, c. 168, § 1, p. 744; Laws 1995, LB 154, § 1; Laws 1995, LB 490, § 24; Laws 2007, LB334, § 4. Annotations: Auditor of Public Accounts represents the state in settlements between the State Treasurer and the various county treasurers. State v. Ure, 102 Neb. 648, 168 N.W. 644 (1918).