Neb. Rev. Stat. § 79-1074: School district or learning community; taxable property; certification.

The county clerk of any county in which a part of a school district or learning community is located shall, on or before the date prescribed in subsection (1) of section 13-509, certify the taxable valuation of all taxable property of such part of the school district or learning community to the clerk of the headquarters county in which the schoolhouse or the administrative office of the school district or learning community is located.