State Codes and Statutes

Statutes > Nebraska > Chapter79 > 79-1036

79-1036. School funds;public lands; amount in lieu of tax; reappraisement; appeal.(1) In making the apportionment under section 79-1035, the Commissionerof Education shall distribute from the school fund for school purposes, toany and all learning communitiesand school districts whichare not members of a learning community, in which there are situatedschool lands which have not been sold and transferred by deed or saline landsowned by the state, which lands are being used for a public purpose, an amountin lieu of tax money that would be raised byschool district levies and learning community common levies for which theproceeds are distributed to member school districts pursuant to sections 79-1073and 79-1073.01 if such lands were taxable, to be ascertained inaccordance with subsection (2) of this section, except that:(a) For Class I districts or portions thereof which are affiliatedand in which there are situated school or saline lands, 38.6207 percent ofthe in lieu of land tax money calculated pursuant to subsection (2) of thissection, based on the affiliated school system tax levy computed pursuantto section 79-1077, shall be distributed to the affiliated high school districtand the remainder shall be distributed to the Class I district;(b) For Class I districts or portions thereof which are partof a Class VI district which offers instruction in grades nine through twelveand in which there are situated school or saline lands, 38.6207 percent ofthe in lieu of land tax money calculated pursuant to subsection (2) of thissection, based on the Class VI school system levy computed pursuant to section 79-1078, shall be distributed to the Class VI district and the remainder shallbe distributed to the Class I district;(c) For Class I districts or portions thereof which are partof a Class VI district which offers instruction in grades seven through twelveand in which there are situated school or saline lands, 55.1724 percent ofthe in lieu of land tax money calculated pursuant to subsection (2) of thissection, based on the Class VI school system levy computed pursuant to section 79-1078, shall be distributed to the Class VI district and the remainder shallbe distributed to the Class I district; and(d) For Class I districts or portions thereof which are partof a Class VI district which offers instruction in grades six through twelveand in which there are situated school or saline lands, 62.0690 percent ofthe in lieu of land tax money calculated pursuant to subsection (2) of thissection, based on the Class VI school system levy computed pursuant to section 79-1078, shall be distributed to the Class VI district and the remainder shallbe distributed to the Class I district.(2) The county assessor shall certify to the Commissionerof Education the tax levies ofeach school district and learningcommunity in which school land or saline land is located and thelast appraised value of such school land, which value shall be the same percentageof the appraised value as the percentage of the assessed value is of marketvalue in subsection (2) of section 77-201 for the purpose of applying theapplicable tax levies for each district and learning community indetermining the distribution to the districts of such amounts. The schoolboard of any school district andthe learning community coordinating council of any learning community inwhich there is located any leased or undeeded school land or saline land subjectto this section may appeal to the Board of Educational Lands and Funds fora reappraisement of such school land if such school board or learning community coordinating council deemsthe land not appraised in proportion to the value of adjoining land of thesame or similar value. The Board of Educational Lands and Funds shall proceedto investigate the facts involved in such appeal and, if the contention ofthe school board or learningcommunity coordinating council is correct, make the proper reappraisement.The value calculation in this subsection shall be used by the Commissionerof Education for making distributions in each school fiscal year. SourceLaws 1881, c. 78, subdivision VIII, § 9, p. 364; R.S.1913, § 6906; Laws 1921, c. 82, § 1, p. 296; C.S.1922, § 6482; Laws 1929, c. 187, § 1, p. 651; C.S.1929, § 79-1609; Laws 1933, c. 144, § 2, p. 557; C.S.Supp.,1941, § 79-1609; Laws 1943, c. 200, § 1, p. 670; R.S.1943, § 79-1612; Laws 1947, c. 282, § 1, p. 890; Laws 1949, c. 256, § 378, p. 818; Laws 1957, c. 359, § 2, p. 1218; Laws 1979, LB 187, § 246; Laws 1982, LB 572, § 1; Laws 1983, LB 39, § 1; Laws 1990, LB 1090, § 23; Laws 1991, LB 511, § 61; Laws 1992, LB 245, § 66; Laws 1993, LB 839, § 5; Laws 1994, LB 858, § 11; R.S.1943, (1994), § 79-1303; Laws 1996, LB 900, § 682; Laws 1997, LB 270, § 104; Laws 1998, Spec. Sess., LB 1, § 37; Laws 1999, LB 272, § 96; Laws 2001, LB 797, § 32; Laws 2003, LB 394, § 8; Laws 2010, LB1070, § 8.Effective Date: April 6, 2010