Nebraska Revised Statutes Chapter 31. Drainage § 31-779. Administrator; levy; administration tax; use; administrator; fee; expenses

(1) The administrator may levy a separate tax upon the taxable value of the taxable property in the district which shall be known as the administration tax and which shall be separately accounted for by the treasurer of the district. Such tax shall be payable annually in money. Such tax may be used to pay the fees and expenses of the administrator and his or her administration, including the cost of audit services, legal services, and financial advisory services ordered by the administrator.

(2) The administrator shall receive a minimum fee of five hundred dollars per month during the term of his or her appointment. The administrator shall also be entitled to reimbursement for his or her actual and necessary expenses upon presentation of an accounting of his or her expenses to the Auditor of Public Accounts. The monthly administrator's fee provided for in this subsection shall be subject to adjustment at any time during the term of the administrator's appointment by the Auditor of Public Accounts. The factors to be considered by the auditor in his or her determination to increase the administrator's fee shall include the nature and extent of the administrator's services, the complexity of the problems confronting the district, and the value of the services of the administrator to the district. The auditor should also consider the cost of obtaining comparable services of the administrator in the private sector.