79-1084 Class III school district; school board; budget; tax; levy; publication of expenditures; violation; penalty; duty of county board.
79-1084. Class III schooldistrict; school board; budget; tax; levy; publication of expenditures; violation;penalty; duty of county board.The school boardof a Class III school district shall annually, on or before September 20,report in writing to the county board and the learning community coordinatingcouncil if the school district is a member of a learning community the entirerevenue raised by taxation and all other sources and received by the schoolboard for the previous school fiscal year and a budget for the ensuing schoolfiscal year brokendown generally as follows: (1) The amount of funds required for the supportof the schools during the ensuing school fiscal year; (2) the amount of fundsrequired for the purchase of school sites;(3) the amount of funds required for the erection of school buildings; (4)the amount of funds required for the payment of interest upon all bonds issuedfor school purposes; and (5) the amount of funds required for the creationof a sinking fund for the payment of such indebtedness. The secretary shallpublish, within ten days after the filing of such budget, a copy of the fundsummary pages of the budget one time at the legal rate prescribed for thepublication of legal notices in a legal newspaper published in and of generalcirculation in such city or village or, if none is published in such cityor village, in a legal newspaper of general circulation in the city or village.The secretary of the school board failing or neglecting to comply with thissection shall be deemed guilty of a Class V misdemeanor and, in the discretionof the court, the judgment of conviction may provide for the removal fromoffice of such secretary for such failure or neglect. For Class III schooldistricts that are not members of a learning community, the county board shalllevy and collect such taxes as are necessary to provide the amount of revenuefrom property taxes as indicated by all the data contained in the budget andthe certificate prescribed by this section, at the time and in the mannerprovided in section 77-1601. SourceLaws 1881, c. 78, subdivision XIV, § 23, p. 385; Laws 1885, c. 80, § 1, p. 329; Laws 1893, c. 31, § 2, p. 358; R.S.1913, § 6670; C.S.1922, § 6604; C.S.1929, § 79-2522; R.S.1943, § 79-2527; Laws 1947, c. 292, § 1, p. 904; Laws 1949, c. 256, § 243, p. 771; Laws 1959, c. 404, § 1, p. 1366; Laws 1972, LB 1070, § 2; Laws 1986, LB 960, § 42; Laws 1988, LB 1193, § 1; Laws 1993, LB 734, § 51; Laws 1995, LB 452, § 32; R.S.Supp.,1995, § 79-810; Laws 1996, LB 900, § 730; Laws 1997, LB 710, § 22; Laws 1998, Spec. Sess., LB 1, § 43; Laws 2006, LB 1024, § 98; Laws 2009, LB549, § 35. Cross ReferencesFor legal rate for publications, see section 33-141. AnnotationsAct creating Court of Industrial Relations is not amendatory of this section. Orleans Education Assn. v. School Dist. of Orleans, 193 Neb. 675, 229 N.W.2d 172 (1975).Class III school district did not have authority to enter into a lease-purchase agreement of a school building. Haschke v. School Dist. of Humphrey, 184 Neb. 298, 167 N.W.2d 79 (1969).Power of a Class III school district to raise money for general school purposes is set forth in this section. State ex rel. School Dist. of City of Grand Island v. Board of Equalization, 166 Neb. 785, 90 N.W.2d 421 (1958).