Judges: WRITTEN BY: Paul L. Douglas, Attorney General; Patrick T. O'Brien, Assistant Attorney General.
Filed Date: 10/24/1980
Status: Precedential
Modified Date: 7/5/2016
REQUESTED BY: William L. Howland, Dawes County Attorney.
Is the county treasurer entitled to receive on behalf of the county for collecting taxes levied by an irrigation district one half of one percent as provided for by Neb.Rev.Stat. §
One percent is provided for by Neb.Rev.Stat. §
You direct our attention to Neb.Rev.Stat. §§
"The general fund tax mentioned in section
46-135 , shall be collected by the county treasurer at the same time, and in the same manner as all other taxes are collected in this state; Provided, however, . . . The county treasurer shall be entitled to a collection fee of one half of one percent on all money collected, to be deducted from the bond interest fund of the district."
The omitted portion deals primarily with the receipt by the county treasurer of past due interest coupons or warrants upon certain bonds. Section
"Each county treasurer shall receive for and on behalf of the county for services rendered to other governmental subdivisions and agencies, where fees for services rendered by him are not otherwise specifically provided, the following fees: . . . (2) for the collection of all sums of money, general or bonded, of drainage, irrigation, or natural resources districts, one percent of such sums so collected;"
It is obvious that these two statutes are in direct conflict.
Section
Both statutes are in pari materia, both statutes deal with the identical subject matter and they are in direct conflict. In this circumstance, we believe that repeal by implication is the applicable principle of law, notwithstanding the fact that §
"Where a legislative act is complete in itself but is repugnant to or in conflict with a prior statute which is not referred to nor repealed by the latter, the earlier statute is repealed or modified by implication by the later act, but only to the extent of the repugnancy or conflict."
Thus, in our view, the county treasurer is entitled to collect one percent on all sums collected on behalf of irrigation districts as provided for in §