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Whenever a tax is levied for the payment of a specific debt, the amount of such tax collected shall be kept as a separate fund in the county treasury, and expended only in the liquidation of such indebtedness; Provided, any surplus remaining in the treasury after full payment of such indebtedness shall be transferred to the general fund of the county.
Cite this article: FindLaw.com - Nebraska Revised Statutes Chapter 23. County Government and Officers § 23-139. Special tax fund; reversion to general fund - last updated January 01, 2019 | https://codes.findlaw.com/ne/chapter-23-county-government-and-officers/ne-rev-st-sect-23-139/
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