79-1078 Class VI school system tax levy; computation; distribution of proceeds. - Nebraska Statutes

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79-1078. Class VI school system tax levy; computation; distribution of proceeds.The general fund property tax requirement of the Class VI school district and each Class I school district or portion thereof in a Class VI school system shall be certified to the county assessor for computation of a Class VI school system tax levy which shall not exceed the limit in section 77-3442. The proceeds of such levy, upon collection by the county, shall be distributed to the districts in the Class VI school system in amounts which are in proportion to the amounts of the general fund property tax requirement certified by such districts to the county assessor. Such levy shall be computed as follows: The sum of the property tax requirements necessary to fund the general fund property tax requirement of the Class VI school system shall be divided by the assessed valuation, in hundreds, of the system. If only a portion of a Class I district is part of the Class VI district, such Class I district's general fund property tax requirement shall be apportioned to respective portions of such Class I district for purposes of this computation based on each portion's assessed taxable valuation in relation to the total assessed valuation of the entire Class I district. SourceLaws 1993, LB 839, § 2; R.S.1943, (1994), § 79-438.13; Laws 1996, LB 900, § 724; Laws 1997, LB 269, § 62; Laws 1999, LB 272, § 109. AnnotationsThis section (formerly section 79-438.13) violates neither the prohibition on the commutation of tax set forth in Neb. Const. Art. VIII, section 4, nor Neb. Const. Art. VIII, section 1, which requires taxes to be levied uniformly. Swanson v. State, 249 Neb. 466, 544 N.W.2d 333 (1996).

State Codes and Statutes

Statutes > Nebraska > Chapter79 > 79-1078

79-1078. Class VI school system tax levy; computation; distribution of proceeds.The general fund property tax requirement of the Class VI school district and each Class I school district or portion thereof in a Class VI school system shall be certified to the county assessor for computation of a Class VI school system tax levy which shall not exceed the limit in section 77-3442. The proceeds of such levy, upon collection by the county, shall be distributed to the districts in the Class VI school system in amounts which are in proportion to the amounts of the general fund property tax requirement certified by such districts to the county assessor. Such levy shall be computed as follows: The sum of the property tax requirements necessary to fund the general fund property tax requirement of the Class VI school system shall be divided by the assessed valuation, in hundreds, of the system. If only a portion of a Class I district is part of the Class VI district, such Class I district's general fund property tax requirement shall be apportioned to respective portions of such Class I district for purposes of this computation based on each portion's assessed taxable valuation in relation to the total assessed valuation of the entire Class I district. SourceLaws 1993, LB 839, § 2; R.S.1943, (1994), § 79-438.13; Laws 1996, LB 900, § 724; Laws 1997, LB 269, § 62; Laws 1999, LB 272, § 109. AnnotationsThis section (formerly section 79-438.13) violates neither the prohibition on the commutation of tax set forth in Neb. Const. Art. VIII, section 4, nor Neb. Const. Art. VIII, section 1, which requires taxes to be levied uniformly. Swanson v. State, 249 Neb. 466, 544 N.W.2d 333 (1996).

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State Codes and Statutes

Statutes > Nebraska > Chapter79 > 79-1078

79-1078. Class VI school system tax levy; computation; distribution of proceeds.The general fund property tax requirement of the Class VI school district and each Class I school district or portion thereof in a Class VI school system shall be certified to the county assessor for computation of a Class VI school system tax levy which shall not exceed the limit in section 77-3442. The proceeds of such levy, upon collection by the county, shall be distributed to the districts in the Class VI school system in amounts which are in proportion to the amounts of the general fund property tax requirement certified by such districts to the county assessor. Such levy shall be computed as follows: The sum of the property tax requirements necessary to fund the general fund property tax requirement of the Class VI school system shall be divided by the assessed valuation, in hundreds, of the system. If only a portion of a Class I district is part of the Class VI district, such Class I district's general fund property tax requirement shall be apportioned to respective portions of such Class I district for purposes of this computation based on each portion's assessed taxable valuation in relation to the total assessed valuation of the entire Class I district. SourceLaws 1993, LB 839, § 2; R.S.1943, (1994), § 79-438.13; Laws 1996, LB 900, § 724; Laws 1997, LB 269, § 62; Laws 1999, LB 272, § 109. AnnotationsThis section (formerly section 79-438.13) violates neither the prohibition on the commutation of tax set forth in Neb. Const. Art. VIII, section 4, nor Neb. Const. Art. VIII, section 1, which requires taxes to be levied uniformly. Swanson v. State, 249 Neb. 466, 544 N.W.2d 333 (1996).