Nebraska Revised Statute 33-130
County clerk or register of deeds; fees; payment to county treasurer; credited to general fund.
Each county clerk or register of deeds shall, not later than the fifteenth day of the month following the calendar month in which fees are received, pay over to the county treasurer all fees received and take the receipt of the county treasurer therefor. Except as provided by section 25-2712, all fees received by the county treasurer pursuant to this section shall be credited to the general fund of the county.
- Laws 1877, § 2, p. 216, § 5, p. 217;
- Laws 1913, c. 83, § 1, p. 226;
- R.S.1913, §§ 2421, 2454;
- Laws 1917, c. 49, § 1, p. 140;
- C.S.1922, § 2396;
- C.S.1929, §§ 33-101, 33-135;
- Laws 1941, c. 66, § 1, p. 291;
- C.S.Supp.,1941, § 33-135;
- R.S.1943, § 33-130;
- Laws 1961, c. 158, § 3, p. 482;
- Laws 1972, LB 1032, § 222;
- Laws 1975, LB 286, § 4.
1. Reporting of fees
1. Reporting of fees
County judge must report costs received. State ex rel. Nebraska State Bar Assn. v. Conover, 166 Neb. 132, 88 N.W.2d 135 (1958).
County clerk is required to pay over fees received by him quarterly to county treasurer, and this applies to fees earned from duties performed with reference to certificates of title for motor vehicles. Hoctor v. State, 141 Neb. 329, 3 N.W.2d 558 (1942).
Fees received or collected are required to be entered upon the books and reported, and fees earned but not collected need not be reported. Douglas County v. Vinsonhaler, 82 Neb. 810, 118 N.W. 1058 (1908).
It is the duty of the county treasurer to account for the compensation paid to him by the state for collecting and remitting educational land funds, and to add such compensation to the other fees of his office when determining the amount which he must pay into the treasurer of the county. Bedwell v. Custer County, 51 Neb. 387, 70 N.W. 945 (1897).
This section is mandatory and requires the county clerk to make an accurate report to the county board of all fees received by him for official services. State ex rel Board of Supervisors of Holt County v. Hazelet, 41 Neb. 257, 59 N.W. 891 (1894).
A county clerk must report all fees received by him for performing his duties as county clerk irrespective of the fact that in performing such duties he acted as an abstracter or as a notary public. State ex rel. Frontier County v. Kelly, 30 Neb. 574, 46 N.W. 714 (1890).
A county clerk must report all fees received by him for preparing abstracts of title. State ex rel. Miller v. Sovereign, 17 Neb. 173, 22 N.W. 353 (1885).
A county clerk who is ex officio clerk of the district court must report all fees received by him including those pertaining to the district court. State ex rel. Board of County Commissioners of Hamilton County v. Whittemore, 12 Neb. 252, 11 N.W. 310 (1882).
A cause of action for a writ of mandamus to compel a county clerk to pay into the county treasury the amount of fees received by him as county clerk and ex officio clerk of the district court accrues at the time the report for the current year is made. State ex rel. County Commissioners of Brown County v. Boyd, 49 Neb. 303, 68 N.W. 510 (1896).
Mandamus will lie to compel a county clerk to pay into the county treasury the fees which he received even though his term of office has expired. State ex rel. Cuming County v. Shearer, 29 Neb. 477, 45 N.W. 784 (1890).
The fact that the defendant's term of office had expired and that his successor had been elected did not abate a mandamus action that had been commenced while the defendant was the incumbent county clerk to compel him to report the fees he had collected during his term of office. State ex rel. Franklin County v. Cole, 25 Neb. 342, 41 N.W. 245 (1889).
This section does not apply to the office of the clerk of the district court. Buffalo County v. Bowker, 111 Neb. 762, 197 N.W. 620 (1924).
It is obligatory upon the officers for whom a fee is provided for performing a marriage ceremony to perform such ceremonies at the request of the public. Douglas County v. Vinsonhaler, 82 Neb. 810, 118 N.W. 1058 (1908).
In an action brought to recover fees received by a county judge, clerk, treasurer, or sheriff, it was essential that the petition allege that the amount sought to be recovered was in excess of the amount which the officer was entitled to retain as compensation for himself and his assistants. Saunders County v. Slama, 82 Neb. 724, 118 N.W. 573 (1908).
This action makes no provision for fees to be paid to a county judge for services performed by him with reference to the appointment of judges and clerks of election. Nuckolls County v. Peebler, 65 Neb. 356, 91 N.W. 289 (1902).
A county clerk is not entitled to a credit for preparing road books and assessor's books and must report in full all fees received by him for preparing certificates of encumbrances. Hazelet v. Holt County, 51 Neb. 716, 71 N.W. 717 (1897).
Where the statute failed to provide extra compensation for the county clerk for preparing the tax list, the county was allowed to recover a fee paid to the county clerk for preparing the tax list where the clerk failed to account for such fee to the county. Heald v. Polk County, 46 Neb. 28, 64 N.W. 376 (1895).