County treasurer; fees.
Each county treasurer shall receive for and on behalf of the county for services rendered to other governmental subdivisions and agencies, when fees for services rendered by him or her are not otherwise specifically provided, the following fees: (1) On all sums of money collected by him or her for each fiscal year, two percent of the sums so collected; (2) for the collection of all sums of money, general or bonded, of drainage, irrigation, or natural resources districts, one percent of the sums so collected; (3) for the collection of all ad valorem taxes and special assessments, general or bonded, of sanitary and improvement districts, two percent of the sums so collected; (4) for the collection of all sums of money for municipal taxes, general or special, including money for bond sinking fund or bond interest fund and school money, one percent of the sums so collected; and (5) for the collection of all sums of money for special assessments for municipal improvements, one and one-half percent of the sums so collected.
On all sums collected, such percentage shall be allowed but once. In computing the amount collected for the purpose of charging percentage, all sums from whatever fund derived shall be included together, except the school fund. The treasurer shall be paid in the same proportion from the respective funds of the state collected by him or her whether the funds are in money or state warrants.
Source:R.S.1866, c. 19, § 20, p. 169; Laws 1891, c. 27, § 1, p. 263; Laws 1901, c. 32, § 1, p. 359; Laws 1903, c. 42, § 1, p. 307; R.S.1913, § 2439; C.S.1922, § 2379; Laws 1923, c. 84, § 1, p. 225; C.S.1929, § 33-118; Laws 1931, c. 67, § 1, p. 186; Laws 1941, c. 64, § 1, p. 288; C.S.Supp.,1941, § 33-118; R.S.1943, § 33-114; Laws 1947, c. 121, § 1, p. 356; Laws 1951, c. 102, § 1, p. 507; Laws 1969, c. 271, § 1, p. 1035; Laws 1973, LB 206, § 7; Laws 1983, LB 391, § 2; Laws 1993, LB 346, § 1; Laws 2016, LB131, § 2.
For the purposes of this section, a sanitary and improvement district may levy municipal taxes and make municipal improvements. SID No. 1 v. Adamy, 289 Neb. 913, 858 N.W.2d 168 (2015).
A county treasurer is not entitled to a fee for making a return upon a distress warrant where no property subject to levy was found. Red Willow County v. Smith, 67 Neb. 213, 93 N.W. 151 (1903).
The fees of a county treasurer for collecting taxes are determined by adding together all money received on behalf of the state during one year, except educational funds, and applying the percentages set out in the statute, and charging the commissions pro rata to the various funds. State ex rel. Pearson v. Cornell, 54 Neb. 647, 75 N.W. 25 (1898).
A county treasurer is not entitled to a commission or collection fee from the proceeds received from the sale of bonds delivered to him as county treasurer. Stoner v. Keith County, 48 Neb. 279, 67 N.W. 311 (1896).
A county treasurer is not entitled to fees upon money paid to him by a township treasurer, and cannot include it in the total amount collected by him. Taylor v. Kearney County, 35 Neb. 381, 53 N.W. 211 (1892).
In computing the fees to which a county treasurer is entitled, all sums from whatever fund derived, except the school fund, shall be included together and the percentage allowed but once. State ex rel. Grable v. Roderick, 25 Neb. 629, 41 N.W. 404 (1889).