70-651.04.
Districts; gross revenue tax; distribution.
All payments which are based on retail revenue from each incorporated city or village shall be divided and distributed by the county treasurer to that city or village, to the school districts located in that city or village, to any learning community located in that city or village for payments distributed prior to September 1, 2017, and to the county in which may be located any such incorporated city or village in the proportion that their respective property tax levies in the preceding year bore to the total of such levies, except that the only learning community levies to be included are the common levies for which the proceeds are distributed to member school districts pursuant to section 79-1073.
Source:Laws 1959, c. 317, § 4, p. 1164; Laws 1979, LB 187, § 183; Laws 1993, LB 346, § 6; Laws 1995, LB 732, § 1; Laws 2010, LB1070, § 2; Laws 2016, LB1067, § 7.
Annotations
Although neither this section nor the corresponding provisions in Neb. Const. art. VIII, section 11, specify how corrections should be made in the case of erroneous distributions, a writ of mandamus is the proper remedy to correct an erroneous distribution, because the duty to distribute the funds using a precise formula has not been fulfilled if it has not been properly completed. State ex rel. Douglas Cty. Sch. Dist. No. 66 v. Ewing, 319 Neb. 663, 24 N.W.3d 861 (2025).
Under this section and the corresponding provisions in Neb. Const. art. VIII, section 11, county treasurers have a ministerial duty to distribute payments in lieu of taxes (PILOT) funds to the school districts using a precise formula to calculate the amount distributed to each district. State ex rel. Douglas Cty. Sch. Dist. No. 66 v. Ewing, 319 Neb. 663, 24 N.W.3d 861 (2025).