77-1745. Collection of taxes; settlement of county treasurer; made with county board; when made.
The county treasurer shall settle with the county board within thirty days after the first Tuesday in January, and on the first Monday in July in each year, and at such other times as the county board may direct, at which times the county treasurer shall file with the county clerk a statement showing the amount of money collected since last settlement, from what source derived, amount of money paid out, and for what purpose, together with the vouchers for the same, the amount of taxes due and unpaid and the amount of money on hand belonging to the several funds.
Source
Annotations
Action of board of equalization in making settlements is not a judicial determination. Treasurer is an insurer of funds collected. Bush v. Johnson County, 48 Neb. 1, 66 N.W. 1023 (1896).
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