Nebraska Revised Statutes

Neb. Rev. Stat. § 23-104 (2026)

Powers

✓ current as of July 2026
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Each county shall have power to:

(1) Purchase and hold the real and personal estate necessary for the use of the county;

(2) Purchase, lease, lease with option to buy, acquire by gift or devise, and hold for the benefit of the county real estate sold by virtue of judicial proceedings in which the county is plaintiff or is interested;

(3) Hold all real estate conveyed by general warranty deed to trustees in which the county is the beneficiary, whether the real estate is situated in the county so interested or in some other county or counties of the state;

(4) Sell, convey, exchange, or lease any real or personal estate owned by the county in such manner and upon such terms and conditions as may be deemed in the best interest of the county;

(5) Enter into agreements with other counties to exercise and carry out powers possessed by or conferred by law upon each county separately; and

(6) Enter into contracts and to do all other acts in relation to the property and concerns of the county necessary to the exercise of its corporate powers, except that no lease agreement for the rental of equipment shall be entered into if the consideration for all lease agreements for the fiscal year exceeds one-tenth of one percent of the total taxable value of the taxable property of the county.

Notes of Decisions
Cited in 6 cases, 1951–2009 · leading case: Cnty. of York v. Johnson, 432 N.W.2d 215 (Neb. 1988).
Cnty. of York v. Johnson, 432 N.W.2d 215 (Neb. 1988). · cites it 4× “” We, therefore, hold that the State Auditor, pursuant to §§ 23-1608, 23-1613, and 84-304(4), has authority to conduct an audit of a county’s records and, on behalf of the State of Nebraska, charge for the services rendered in conjunction with that audit.”
Thiles v. Cnty. Bd. of Sarpy Cnty., 200 N.W.2d 13 (Neb. 1972). · cites it 6× “Payne was employed as an administrative assistant to the Sarpy County board; that his duties, which included lobbying, were defined in a resolution of the county board and hissalary fixed; that under section 23-104, R. R. S. 1943, a county is empoweréd to make contracts and to…”
Wolf v. Grubbs, 759 N.W.2d 499 (Neb. Ct. App. 2009). · cites it 2× “Neb. Rev. Stat. § 23-104 (Reissue 2007). The powers and duties of the county board are more specifically set forth in Neb.”
Adler v. Lynch, 415 F. Supp. 705 (D. Neb. 1976). “§§ 23-104 et seq. (Reissue 1974). In the Court’s judgment the nature of their duties is such as to be distinguishable from the type of judgment and discretion exercised by judges and legislators who enjoy absolute immunity under § 1983 because they must conceive public policy…”
Sidney Educ. Ass'n v. Sch. Dist. of Sidney, 203 N.W.2d 762 (Neb. 1973). · cites it 2× “Others, pertaining to counties are found in sections 23-104 (6), 23-109, 23-135, 23-223, 23-224 (8), 23-260, 23-343.”
State ex rel. Johnson v. Cnty. of Gage, 49 N.W.2d 672 (Neb. 1951). “§ 23-104, R. S. 1943. The selling *832 of crushed rock produced by appellee under the circumstances of this case is not within the authority granted to sell property owned by a county.”
— Neb. Rev. Stat. § 23-104(6) — 2 cases
Cnty. of York v. Johnson, 432 N.W.2d 215 (Neb. 1988). “” We, therefore, hold that the State Auditor, pursuant to §§ 23-1608, 23-1613, and 84-304(4), has authority to conduct an audit of a county’s records and, on behalf of the State of Nebraska, charge for the services rendered in conjunction with that audit.”
Sidney Educ. Ass'n v. Sch. Dist. of Sidney, 203 N.W.2d 762 (Neb. 1973). “Others, pertaining to counties are found in sections 23-104 (6), 23-109, 23-135, 23-223, 23-224 (8), 23-260, 23-343.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.