State Codes and Statutes

Statutes > Nebraska > Chapter79 > 79-1073

79-1073. General fundproperty tax receipts; learning community coordinating council; certification;division; distribution; propertytax refund or in lieu of property tax reimbursement; proportionality.On or before September 1 for each year, each learning communitycoordinating council shall determine the expected amounts to be distributedby the county treasurers to each member school district from general fundproperty tax receipts pursuant to subdivision (2)(b) of section 77-3442 andshall certify such amounts to each member school district, the county treasurerfor each county containing territory in the learning community, and the StateDepartment of Education. Such property tax receipts shall be divided amongmember school districts proportionally based on the difference of the schooldistrict's formula need calculated pursuant to section 79-1007.11 minus thesum of the state aid certified pursuant to section 79-1022 and the other actualreceipts included in local system formula resources pursuant to section 79-1018.01for the school fiscal year for which the distribution is being made.Each time the county treasurer distributes property tax receiptsfrom the common general fund levy to member school districts, the amount tobe distributed to each district shall be proportional based on the total amountsto be distributed to each member school district for the school fiscal year. Each time the county treasurer certifiesa property tax refund pursuant to section 77-1736.06 based on the common generalfund levy for member school districts or any entity issues an in lieu of propertytax reimbursement based on the common general fund levy for member schooldistricts, including amounts paid pursuant to sections 70-651.01 and 79-1036,the amount to be certified or reimbursed to each district shall be proportionalon the same basis as property tax receipts from such levy are distributedto member school districts. SourceLaws 2006, LB 1024, § 93; Laws 2007, LB641, § 29; Laws 2008, LB988, § 49; Laws 2008, LB1154, § 11; Laws 2009, LB392, § 14; Laws 2009, LB545, § 23; Laws 2010, LB1070, § 9.Effective Date: April 6, 2010