Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-2326.01. Public money in hands of county and court officials; terms, defined

For purposes of sections 77-2313 to 77-2326.09, (1) county board shall include county commissioners or county supervisors, as the case may be, and (2) public money shall include all funds which come into the hands of county judges, clerks of the county court, or clerks of the district court pursuant to any provision of law authorizing such officers to collect or receive the same.