Nebraska Revised Statute 77-27,139.04
The Department of Revenue shall determine the amount to be distributed to the various municipalities and certify such amounts by voucher to the Director of Administrative Services. The Municipal Equalization Fund shall be distributed on or before the first day of October, January, April, and July of each state fiscal year beginning in fiscal year 1998-99. The director shall, upon receipt of such notification and vouchers, draw warrants against funds appropriated. The proceeds of the payments received by the various municipalities shall be credited to the general fund of the municipality.
Laws 1996, LB 1177, § 4.