Nebraska § 46-135 - General fund; assessment; records and tax lists.
Full text of Nebraska Revised Statutes of Nebraska § 46-135 — General fund; assessment; records and tax lists., with citation guidance and answers to common questions.
§ 46-135. General fund; assessment; records and tax lists.
If the board deems it necessary, it may at the same time levy an assessment for the care and maintenance of irrigation works already constructed and for the payment of salaries of officers and general expenses, which assessment shall be called the general fund of ............ Irrigation District. The secretary of the board must compute and enter in separate columns of the assessment books the respective sums of dollars and cents in each fund to be paid on the property therein enumerated, and shall certify to the county clerk of the county in which such land is located the amount of taxes in each fund levied upon each tract of land by the board. The county clerk shall enter the amount of each fund in separate columns of the tax list of his county. All tax lists when delivered to the county treasurer shall contain all taxes in each fund levied on each tract of land by the board of such irrigation district.
Record failed to disclose that an assessment was made for the purposes designated in this section. Loup County v. Rumbaugh, 151 Neb. 563, 38 N.W.2d 745 (1949).
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 46-135
What does Revised Statutes of Nebraska § 46-135 cover?
Section 46-135 ("General fund; assessment; records and tax lists.") 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 § 46-135?
A common citation format is "Revised Statutes of Nebraska § 46-135" (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 § 46-135 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.