Nebraska Revised Statutes

Neb. Rev. Stat. § 23-908 (2026)

Budget revision; power of county board; hearing

✓ current as of July 2026
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The county board shall consider the budget document, as submitted to it by the budget-making authority, of the county, and may, in its discretion, revise, alter, increase or decrease the items contained in the budget, but not without first having a hearing with the office or department affected; Provided, however, that when it shall increase the total proposed expenditures of the budget it shall also increase the total anticipated income so that the total means of financing the budget shall at least equal in amount the aggregate proposed expenditures, including the operating reserve.

Notes of Decisions
Cited in 5 cases, 1967–2010 · leading case: Wetovick v. Cnty. of Nance, 782 N.W.2d 298 (Neb. 2010).
Wetovick v. Cnty. of Nance, 782 N.W.2d 298 (Neb. 2010). · cites it 17× “007-08 budget year ended, it lacked jurisdiction under the Uniform Declaratory Judgments Act [1] to consider Wetovick's budget request; (2) finding that Wetovick's request for a full-time assistant was reasonable; (3) finding that the Board's disapproval of his request and…”
State Ex Rel. Agric. Extension Serv. v. Miller, 154 N.W.2d 469 (Neb. 1967). · cites it 4× “The county board contends, although without further argument, that its power to reduce and alter the county extension service budget flows from section 23-908, R. R. S. 1943, which provides: “The county board shall consider the budget document, as submitted to it by the…”
Meyer v. Colin, 281 N.W.2d 737 (Neb. 1979). · cites it 2× “Similarly, the power of the Board to reduce requests submitted by the various offices, provided in section 23-908, R. R. S. 1943, does not give the Board the authority to budget a particular office out of existence or to unduly hinder the officer in the conduct of his duties.”
Wolf v. Grubbs, 759 N.W.2d 499 (Neb. Ct. App. 2009). · cites it 2× “Neb. Rev. Stat. § 23-908 (Reissue 2007). The board of equalization is an administrative agency of the county.”
State Ex Rel. Garvey v. Cnty. Bd. of Commissioners, 573 N.W.2d 747 (Neb. 1998). · cites it 2× “Likewise, the power of the county board to reduce requests submitted by the various offices, which power is provided in Neb. Rev. Stat. § 23-908 *700 (Reissue 1991), does not give the county board the authority to budget a particular office out of existence or to unduly hinder…”
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