§ 15-1471 – Expenditure limitations; overrides
15-1471. Expenditure limitations; overrides A. A district board, on the approval of a majority of the qualified electors in the district voting at a regularly scheduled election on the first Tuesday after the first Monday in November, may authorize expenditures in excess of the district expenditure limitation prescribed pursuant to article IX, section 21, Constitution […]
§ 15-1472 – Community college district workforce development accounts; reports
15-1472. Community college district workforce development accounts; reports A. Each community college district shall establish a separate workforce development account to receive only tax revenues authorized pursuant to section 42-5029, subsection E, paragraph 3 and section 42-5029.02, subsection A, paragraph 3. Each community college district board shall approve the expenditure of these monies in accordance […]
§ 15-1473 – Uniform system of accounting for community college districts; duties of auditor general; posting; budget; accepting audit results
15-1473. Uniform system of accounting for community college districts; duties of auditor general; posting; budget; accepting audit results A. The auditor general shall determine the accounting systems, accounting methods and accounting procedures for use by the community college districts. B. The auditor general, in conjunction with the community college districts, shall prescribe a uniform system […]
§ 15-1463 – State contribution for capital outlay for initial or additional campus
15-1463. State contribution for capital outlay for initial or additional campus A. This state, by legislative appropriation, shall pay to the district a sum equal to fifty per cent of the total cost for capital outlay for an initial campus in a newly formed district or in a county entering into an intergovernmental agreement for […]
§ 15-1461 – District budget; annual estimate; computation; notice; hearing; adoption
15-1461. District budget; annual estimate; computation; notice; hearing; adoption A. Not later than June 5, each district established pursuant to this chapter, and any other community college established prior to the enactment of this chapter, shall prepare a proposed budget for the budget year on a form which the auditor general prescribes to be transmitted […]
§ 15-1461.01 – Truth in taxation notice and hearing; roll call vote on tax increase; definition
15-1461.01. Truth in taxation notice and hearing; roll call vote on tax increase; definition A. On or before February 10 of the tax year, the county assessor shall transmit and certify to the property tax oversight commission and to the district governing board the total net assessed values that are required to compute the levy […]
§ 15-1462 – Special tax levy for maintenance or capital outlay of district; proration of monies
15-1462. Special tax levy for maintenance or capital outlay of district; proration of monies A. The board of supervisors in each district may supply funds from other designated sources or, in lieu thereof, shall annually, at the time of levying other taxes, levy a special community college tax on property to be determined by each […]