NE LB770

County treasurers may collect a 2% fee for collecting ad valorem taxes and special assessments from reclamation districts and county agricultural societies, adding these entities to the existing fee structure for sanitary and improvement districts.

County treasurers may retain 1% of nameplate capacity tax revenue received from the Department of Revenue to cover administrative costs before distributing the remaining funds.

Nameplate capacity tax distribution remains unchanged: 5% goes to the community college area where the renewable energy facility is located, with the remainder distributed to local taxing entities based on their proportional share of taxes levied.

The Department of Revenue is prohibited from retaining any nameplate capacity tax revenue for the General Fund.