Nebraska § 10-110 - County bonds; retirement; taxes; levy and collection; duties of county officers.
Full text of Nebraska Revised Statutes of Nebraska § 10-110 — County bonds; retirement; taxes; levy and collection; duties of county officers., with citation guidance and answers to common questions.
§ 10-110. County bonds; retirement; taxes; levy and collection; duties of county officers.
The county clerk shall ascertain from the assessment roll of the county the amount of taxable property in such county and the percentage required to be levied thereon to pay the interest and to create a sinking fund. The county board shall levy such percentage upon the taxable property of the county, and the county clerk shall place the same upon the tax roll of the county in a separate column or columns, designating the purposes for which the taxes are levied. The taxes shall be collected by the county treasurer in the same manner that other taxes are collected.
Sinking fund tax is levied for public loans, not for floating indebtedness. Union P. Ry. Co. v. York County, 10 Neb. 612, 7 N.W. 270 (1880); Union P. R. R. Co. v. Buffalo County, 9 Neb. 449, 4 N.W. 53 (1880).
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 10-110
What does Revised Statutes of Nebraska § 10-110 cover?
Section 10-110 ("County bonds; retirement; taxes; levy and collection; duties of county officers.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 10-110?
A common citation format is "Revised Statutes of Nebraska § 10-110" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 10-110 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.