Nebraska Revised Statutes

Neb. Rev. Stat. § 23-135 (2026)

Claims; time of filing; approval of certain purchases; procedure; payment in advance of services; authorized; disallowance of claim; notice; appeal

✓ current as of July 2026
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(1) All claims against a county shall be filed with the county clerk within ninety days from the time when any materials or labor, which form the basis of the claims, have been furnished or performed, except that (a) the fees of jurors serving in the district courts shall be paid as provided for in section 23-131, (b) payment may be approved as provided in subsection (2) of this section, and (c) payments may be made as provided in subsection (3) of this section. The county board may authorize procedures whereby claims may be filed electronically. The electronic filing shall include the following: Information with respect to the person filing the claim, the basis of the claim, the amount of the claim, the date of the claim, and any other information the county board may require. The county clerk shall keep records of each electronic claim. The records shall be accessible for public viewing in either electronic or printed format.

(2) A county board may by resolution, which resolution constitutes a claim pursuant to subsection (1) of section 23-1303, approve the payment for a particular piece of personal property prior to the receipt of such property by the county. A county board may by resolution approve the payment for a particular piece of real or personal property at the auction at which such property is sold if the resolution states the maximum amount which the county may bid for the particular piece of real or personal property.

(3) The county board may pay in advance of services being rendered if it is pursuant to a contract entered into with the state. Such contract shall meet the requirements of the Interlocal Cooperation Act.

(4) When the claim of any person against the county is disallowed in whole or in part by the county board, such person may appeal from the decision of the board to the district court of such county by causing a written notice to be served on the county clerk within twenty days after making such decision and executing a bond to such county, with sufficient security, to be approved by the county clerk, conditioned for the faithful prosecution of such appeal and the payment of all costs that shall be adjudged against the appellant. Upon the disallowance of any claim, the county clerk shall notify the claimant, his or her agent, or his or her attorney in writing of the fact within five days after such disallowance. Notice mailed within such time shall be deemed sufficient. In a county with a county comptroller, all claims shall be filed with the comptroller and not with the county clerk. The comptroller shall keep records of each electronic claim. The records shall be accessible for public viewing in either electronic or printed format. When an appeal is taken, it shall be the duty of the county clerk to immediately notify the county comptroller of such appeal.

Notes of Decisions
Cited in 36 cases (2 in the last 5 years), 1947–2023 · leading case: Cnty. of Lancaster v. Cnty. of Custer, 985 N.W.2d 612 (Neb. 2023).
Cnty. of Lancaster v. Cnty. of Custer, 985 N.W.2d 612 (Neb. 2023). · cites it 18× “” 3 Each Nebraska county has general assistance programs to provide benefits to indigent persons who are not eligible 1 Neb. Rev. Stat. § 23-135 (Reissue 2022). 2 Neb.”
Hoiengs v. Cnty. of Adams, 516 N.W.2d 223 (Neb. 1994). · cites it 7× “§ 23-135 (Reissue 1991) that “claims against a county shall be filed with the county clerk within ninety days from the time when any materials or labor, which form the basis of the claims, have been furnished or performed,” the Legislature has expressly waived the counties’…”
GUENZEL HANDLOS v. Cnty. of Lancaster, 655 N.W.2d 384 (Neb. 2003). · cites it 4× “Under her first theory of recovery, Guenzel-Handlos contended that the county board erred in denying her claim, properly filed under Neb. Rev. Stat. § 23-135 (Cum. Supp. 2002).”
Millman v. Cnty. of Butler, 458 N.W.2d 207 (Neb. 1990). · cites it 4× “I see no reason to differentiate between tort claims and contract claims when pursued against a county. Yet, today's decision does just that.”
State Ex Rel. Nebraska State Bar Ass'n v. Holscher, 230 N.W.2d 75 (Neb. 1975). · cites it 8× “Section 23-135, R.R.S.1943, provides that claims against a county must be filed with the county clerk within 90 days after materials are furnished or labor is performed.”
Heinzman v. Cnty. of Hall, 328 N.W.2d 764 (Neb. 1983). · cites it 6× “(1) Is there any factual basis alleged for the recovery of fringe benefits by Heinzman? (2) Was the claim against the county filed within the statutory 90-day period prescribed by Neb. Rev. Stat. § 23-135 (Reissue 1977)? (3) Did Heinzman satisfactorily allege a continued…”
State v. Cnty. of Lancaster, 721 N.W.2d 644 (Neb. 2006). · cites it 3× “The State also argues that there is no indication that § 29-1823 is intended to preclude the State’s use of the general county claims provision, Neb. Rev. Stat. § 23-135 (Cum. Supp. 2004).”
Zeller Sand & Gravel v. Butler Cnty., 388 N.W.2d 62 (Neb. 1986). · cites it 7× “The county demurred on the ground Zeller’s operative petition fails to state a cause of action, as, among other things, it does not allege that Zeller had first filed its claim with the county clerk as required by Neb. Rev. Stat. § 23-135 (Reissue 1983). The district court…”
Hilt v. Douglas Cty. Bd. of Equal., 30 Neb. Ct. App. 425 (Neb. Ct. App. 2021). · cites it 4× “Here, the Board acknowledges that Hilt’s petition was timely filed, but the Board argues that the petition was not properly served on it within the 30-day time limit because it was not served with the county clerk in accordance with Neb. Rev. Stat. § 23-135 (Reissue 2012), which…”
United Way of the Midlands v. Douglas Cnty. Bd. of Equalization, 259 N.W.2d 270 (Neb. 1977). · cites it 4× “This procedure is covered by section 23-135, R. R. S. 1943. Section 23-135, R.”
Jackson v. Cnty. of Douglas, 388 N.W.2d 64 (Neb. 1986). · cites it 3× “*67 § 23-135 (Reissue 1983) (the county claims statute); (2) The petition does not state facts sufficient to constitute a cause of action in that it has pleaded no right, contractual or otherwise, to an accounting; and (3) The petition of the plaintiffs does not state facts…”
Pierce v. Douglas Cty. Civil Serv. Com'n, 748 N.W.2d 660 (Neb. 2008). · cites it 7× “We remand the cause with directions to the district court to remand the case to the Commission to vacate its order.”
— Neb. Rev. Stat. § 23-135(1) — 2 cases
Cnty. of Lancaster v. Cnty. of Custer, 985 N.W.2d 612 (Neb. 2023). “” 3 Each Nebraska county has general assistance programs to provide benefits to indigent persons who are not eligible 1 Neb. Rev. Stat. § 23-135 (Reissue 2022). 2 Neb.”
— Neb. Rev. Stat. § 23-135(4) — 1 case
Cnty. of Lancaster v. Cnty. of Custer, 985 N.W.2d 612 (Neb. 2023). “” 3 Each Nebraska county has general assistance programs to provide benefits to indigent persons who are not eligible 1 Neb. Rev. Stat. § 23-135 (Reissue 2022). 2 Neb.”
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.