15-1000. County school fund The county school fund of each county shall consist of all revenues accruing to the credit of each county from: 1. That portion of the payments made under section 36-1419 which represents payment in lieu of the county levy for school purposes. 2. Taylor grazing act monies as provided in section […]
15-1001. Special county school reserve fund A. The board of supervisors of each county shall annually budget for the special county school reserve fund an amount to meet the requirements of that fund. Warrants drawn on the special county school reserve fund shall be approved prior to payment by the board of supervisors, as other […]
15-1002. Administration of county school reserve fund; uses A. The special county school reserve fund may be used only for: 1. Transportation of children to and from one-room and two-room rural schools that are determined by the county school superintendent to be in need of such aid. 2. Transportation from unorganized territory to school districts […]
15-991. Annual estimate by county school superintendent of monies for ensuing year; review and approval by property tax oversight commission A. The county school superintendent shall recompute the equalization assistance for education for each school district pursuant to section 15-971, subsection A and compute the additional amount to be levied pursuant to section 15-992, subsection […]
15-991.01. Tax levy for property not located in a school district A. The board of supervisors of each county, at the time of levying other taxes, shall annually levy a tax on property not located in a school district. The tax levy shall be at a rate equal to one-half the qualifying tax rate prescribed […]
15-992. School district tax levy; additional tax in districts ineligible for equalization assistance; definition (L18, Ch. 68, sec. 2. Eff. until 7/1/23) A. The board of supervisors of each county, at the time of levying other taxes, shall annually levy school district taxes on the property in any school district in which additional amounts are […]
15-992. School district tax levy; additional tax in districts ineligible for equalization assistance; definition (L22, Ch. 285, sec. 11. Eff. 7/1/23) A. The board of supervisors of each county, at the time of levying other taxes, shall annually levy school district taxes on the property in any school district in which additional amounts are required, […]
15-995. Special district assessment for adjacent ways by school district A. The governing board of a school district may contract for constructing, maintaining or otherwise improving any public way adjacent to any parcel of land owned by the school district or leased for school purposes by the school district, or an intersection of any public […]
15-996. Duties of county treasurer relating to school district’s monies The county treasurer shall: 1. Receive and hold all school district monies and keep a separate account for each school district and for the special county school reserve fund. The county treasurer may maintain separate accounts for each fund of a school district or the […]
15-997. Authority of county officers as to funds, taxes and boundaries of joint common school district A. The county treasurer of the jurisdictional county shall have custody of the funds of a joint common school district and shall perform all duties imposed by law for the control and accounting of other school funds. Warrants drawn […]
15-998. Liability of treasurer for failure to keep separate account or give notice; enforcement If the county treasurer fails to keep a separate account for each school district and for the special county school reserve fund or give the notice required by section 15-996, he is liable to the county in the amount of five […]
15-999. Preference of payment of warrants; use of balance of school fund remaining at close of fiscal year A. All warrants registered after January 1, 1936 and drawn on the county treasurer against the school fund of the school district by the county school superintendent or finance officer of a school district that has assumed […]
