Authorize fees for the collection of certain taxes of reclamation districts and county agricultural societies and change the distribution of the nameplate capacity tax

LB 770 authorizes county treasurers to collect a 2% fee for collecting taxes and assessments from reclamation districts (water management districts) and county agricultural societies. It also revises how revenue from Nebraska's renewable energy "nameplate capacity tax" is distributed: 5% goes to community colleges near renewable energy facilities, while the rest is allocated to local governments that previously received tax revenue from those facilities. The bill modifies existing tax collection rules in Section 33-114 and updates the revenue distribution formula in Section 77-6204. These changes directly affect county treasurers, reclamation districts, agricultural societies, and local taxing entities receiving renewable energy tax funds.