79-1073.01 Learning communities; special building funds; distribution; property tax refund or in lieu of property tax reimbursement; proportionality. - Nebraska Statutes

79-1073.01. Learning communities;special building funds; distribution;property tax refund or in lieu of property tax reimbursement; proportionality.Amounts levied by learning communities for special buildingfunds for member school districts pursuant to subdivision (2)(g) of section 77-3442 shall be distributed by the county treasurer collecting such levyproceeds to all member school districts proportionally based on the formulastudents used in the most recent certification of state aid pursuant to section 79-1022. Each time the countytreasurer certifies a property tax refund pursuant to section 77-1736.06 basedon the levy of a learning community for special building funds for membersschool districts or any entity issues an in lieu of property tax reimbursementbased on the levy of a learning community for special building funds for memberschool districts, including amounts paid pursuant to sections 70-651.01 and 79-1036, the amount to be certified or reimbursed to each district shall beproportional on the same basis as property tax receipts from such levy aredistributed to member school districts.Any amounts distributed pursuant to this section shall beused by the member school districts for special building funds. SourceLaws 2006, LB 1024, § 94; Laws 2007, LB641, § 30; Laws 2009, LB392, § 15; Laws 2010, LB1070, § 10.Effective Date: April 6, 2010