42-13004. Data processing equipment and
systems


A. County assessors shall use data processing systems that are prescribed by the
department, but a county assessor who has a data processing system that is compatible
with the system prescribed by the department may continue to use that system if it is
coordinated with the system prescribed by the department.


B. A county may contract with a private supplier or with another political
subdivision for equipment or services that are necessary to meet the requirements of the
department if the data processing system is compatible and coordinated with the system
prescribed by the department.


C. If a county does not own, lease or contract for data processing equipment or
services that are necessary to meet the department's requirements, the department may
contract with the county to furnish the equipment or services to the county.


D. On application by the board of supervisors, the department shall authorize a
county to prepare its own tax rolls and assessment abstracts if the data processing
system used by the county in preparing the rolls and abstracts is compatible and
coordinated with the system prescribed by the department.


E. The office of county assessor is responsible for paying the cost of its data
processing system and permanent records that are prescribed by the department.


F. Monies collected by the department pursuant to subsections C and E of this
section shall be distributed as follows:


1. The first sixty cents per parcel collected pursuant to an intergovernmental
agreement between the department and the county assessor for data processing services
shall be deposited in the state general fund.


2. Any additional monies collected in excess of sixty cents per parcel shall be
deposited in the client county equipment capitalization fund established in section
42-11057.


G. The unencumbered fiscal year-end fund balance shall not exceed three hundred
thousand dollars. Any unencumbered fiscal year-end balance in excess of three hundred
thousand dollars shall be transferred to the state general fund.