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1,940 sections in this chapter.
Neb. Rev. Stat. § 77-1632 Property tax request; procedure; public hearing; resolution or ordinance; contents.
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(1) For purposes of this section: (a) Political subdivision means a county, city, village, school district, learning community, sanitary and improvement district, natural resources district, or community college; and (b) Property tax request means the total amount of property tax…
Neb. Rev. Stat. § 77-1633 Repealed. Laws 2026, LB803, § 29. Operative date January 1, 2027. Property tax request; increase by more than allowable growth percentage; notice and hearing; resolution or ordinance; requirements; certification; county clerk; county assessor; duties.
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(1) For purposes of this section, political subdivision means any county, city, or school district. (2) If any political subdivision seeks to increase its property tax request by more than the allowable growth percentage, such political subdivision may do so, subject to the limit…
Neb. Rev. Stat. § 77-1634 Repealed. Laws 2026, LB803, § 29. Operative date January 1, 2027. Failure to comply with act; effect.
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(1) Except as provided in subsection (2) of this section, any levy which is not in compliance with the Property Tax Request Act and section 77-1601 shall be construed as an unauthorized levy under section 77-1606. (2) An inadvertent failure to comply with the Property Tax Request…
Neb. Rev. Stat. § 77-1701 Collection of taxes; county treasurer tax collector; statements; contents; special assessments; de minimis amount; how treated.
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(1) The county treasurer shall be ex officio county collector of all taxes levied within the county. The county board shall designate a county official to mail or otherwise deliver a statement of the amount of taxes due and a notice that special assessments are due, to the last-k…
Neb. Rev. Stat. § 77-1702 Collection of taxes; medium of payment.
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State warrants are receivable for the amount payable into the state treasury on account of tax levied for general state purposes. County warrants are receivable for the amount payable into the county treasury for general purposes. City warrants shall be received for the city gene…
Neb. Rev. Stat. § 77-1703 Collection of taxes; separate payments; special assessments.
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The treasurer shall receive taxes on part of any real property charged with taxes when a particular specification of the part is furnished. If the tax on the remainder of such real property remains unpaid, the treasurer shall enter such specification in his or her return so that …
Neb. Rev. Stat. § 77-1704 Collection of taxes; entry of payment; receipt.
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Whenever any person pays some or all of the taxes charged on any property, the treasurer shall enter such payment in his or her books and may give a receipt therefor specifying for whom paid, the amount paid, what year paid for, and the property and value thereof on which the tax…
Neb. Rev. Stat. § 77-1704.01 Collection of taxes; notice; receipt; statement; contents.
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(1) The county treasurer shall include with each tax notice to every taxpayer and with each receipt provided to a taxpayer the following information: (a) The total amount of aid from state sources appropriated to the county and each city, village, and school district in the count…
Neb. Rev. Stat. § 77-1704.02 Collection of taxes; partial payments; when authorized.
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(1) Any county board may pass a resolution to allow payments for the discharge of current or delinquent real property taxes, personal property taxes, or both or any charges for interest, publication, penalties, or other charges by reason of the delinquency of such taxes to be hel…
Neb. Rev. Stat. § 77-1705 Collection of taxes; tax receipt; form; required information.
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The tax receipt shall be substantially in the following form, with such additions and amendments thereto as may be necessary to make it conform to law: $...... Treasurer's Office ......... County, Nebraska ........ 20.... Received of ........................................... In…
Neb. Rev. Stat. § 77-1706 Collection of taxes; receipts; how numbered.
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All receipts issued by the county treasurer for taxes paid to him or her shall be numbered consecutively.
Neb. Rev. Stat. § 77-1707 Collection of taxes; receipts; accountability of county treasurer.
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The county treasurer shall be held strictly accountable for all receipts, including receipts found missing at regular settlement, and also for all detached receipts. All irregularities in the issuance of receipts that render them worthless must be shown on the face of the receipt…
Neb. Rev. Stat. § 77-1708 Collection of taxes; county treasurer; cash book.
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The county treasurer is required to keep a cash book in which he or she shall enter an account of all money received, specifying in proper columns provided for that purpose the date of payment, the number of the receipt issued therefor, and on account of what fund or funds the sa…
Neb. Rev. Stat. § 77-1710 Collection of taxes; payments; how indicated on tax lists; county treasurer; duties.
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Whenever any taxes are paid, the county treasurer shall enter on the tax lists, opposite the description of real estate or personal property whereon the same was levied, the word "paid", together with the date of such payment, and the name of the person paying the same, which ent…
Neb. Rev. Stat. § 77-1711 Collection of taxes; personal property; chargeable to county treasurer; liability for collection.
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Upon delivery to the county treasurer of the tax list, as herein provided, all personal taxes levied in the county shall be charged to him, and he and his bondsmen shall be liable therefor, unless the same are collected or he shall show a compliance with the duties imposed upon h…
Neb. Rev. Stat. § 77-1715 Collection of taxes; personal tax roll; publication fees.
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Payment for publication of the personal tax roll shall be made in the same manner as the publication of commissioners' proceedings; Provided, the total charge for publication shall not exceed the rate paid for publishing commissioners' proceedings.
Neb. Rev. Stat. § 77-1716 Collection of taxes; notice to taxpayer.
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The county treasurer shall, at any time prior to January 1 of each year, send a notice to each person on the personal tax roll and each person owing real estate taxes on mobile homes, cabin trailers, manufactured homes, or similar property assessed and taxed as improvements to le…
Neb. Rev. Stat. § 77-1717 Collection of taxes; procedure.
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After September 1 of each year next after the personal taxes and real estate taxes on mobile homes, cabin trailers, manufactured homes, or similar property assessed and taxed as improvements to leased land for the last preceding year have become delinquent, the county treasurer s…
Neb. Rev. Stat. § 77-1718 Collection of taxes; notice; issuance of distress warrant; affidavit of poverty; interest.
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On or before November 1 of each year, the county treasurer shall issue and deliver to the sheriff of the county distress warrants against all persons having delinquent personal tax or real estate tax on a mobile home, cabin trailer, manufactured home, or similar property assessed…
Neb. Rev. Stat. § 77-1719 Collection of taxes, personal; service and return of distress warrants; time allowed.
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All distress warrants issued by the treasurer for the collection of taxes shall be served by the sheriff of the county in the same manner as an execution issued by the district court. Within nine months, except in counties having a population over one hundred thousand inhabitants…
Neb. Rev. Stat. § 77-1719.01 Collection of taxes, personal; sheriff; report.
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On or before August 1 of each year, the sheriff shall report to the county board showing the total amount collected on current distress warrants and the amount remaining uncollected.
Neb. Rev. Stat. § 77-1719.02 Collection of taxes, personal; report of sheriff; county treasurer; verify; false return; notice; hearing; finding; penalty.
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On or before October 1 of each year, the county treasurer shall verify this report to the county board, and shall make an itemized report covering the amount uncollected. Such itemized report shall include the number of the distress warrant, the name and address of the taxpayer, …
Neb. Rev. Stat. § 77-1719.03 Collection of taxes, personal; distress warrant; acceptance of partial payment.
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In any case where any distress warrant includes taxes for one year or more, the sheriff may, in his or her discretion, accept partial payment and shall pay the same, as received, to the county treasurer, who shall accept the same and receipt the sheriff therefor. Pursuant to sect…
Neb. Rev. Stat. § 77-1719.04 Collection of taxes, personal; false return; damages.
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For knowingly making a false return, the officer shall be liable for double the amount of taxes, with interest and costs, to be recovered in the name of the county.
Neb. Rev. Stat. § 77-1719.05 Collection of taxes, personal; distress warrant; forwarding to another county.
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When the sheriff of the county in which a distress warrant has been issued is unable to serve the same because the taxpayer has moved from the county he shall, if the taxpayer is known to him to be actually residing in some other county in this state, forward such distress warran…
Neb. Rev. Stat. § 77-1720 Collection of taxes, personal; levy and return of distress warrants; fees and commissions; mileage.
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All fees allowed for issuing distress warrants, levy, and return of the warrants, in the cases above provided, shall be twenty dollars for issuing each warrant and mileage at the rate provided in section 33-117 for county sheriffs for each mile actually and necessarily traveled b…
Neb. Rev. Stat. § 77-1721 Collection of taxes; distress warrants; record of county treasurer; exoneration from liability on bond.
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The county treasurer shall, in a book containing the personal tax list and the list of all delinquent taxes levied on mobile homes, cabin trailers, manufactured homes, or similar property assessed and taxed as improvements to leased land in columns provided therefor, keep a recor…
Neb. Rev. Stat. § 77-1722 Collection of taxes, personal; distress warrant uncollected; suit by county treasurer.
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Upon the return of any distress warrant uncollected it shall be the duty of the treasurer, when directed so to do by the county board, to commence suit and prosecute the same to judgment, and no property whatever shall be exempt from levy and sale upon process issued on such judg…
Neb. Rev. Stat. § 77-1723 Collection of taxes, personal; distress warrant; removal from county of taxpayer; alias distress warrants.
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It shall be the duty of the sheriff or his deputy in making return of the distress warrant to note in such return the county to which any such delinquent taxpayer may have removed, with the date of his removal, if he shall be able to ascertain such fact, and it is made his duty t…
Neb. Rev. Stat. § 77-1724 Collection of taxes, personal; return of property to owner upon payment; sale; notice.
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When any goods and chattels have been taken on any distress warrants, they shall be returned to the owner by the officer having distrained them immediately upon payment of the taxes due with interest and costs, but upon such owner's refusal or neglect to make such payment or to g…
Neb. Rev. Stat. § 77-1725.01 Collection of taxes; real property; removal or demolition; public officials; duties; lien on personal property.
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Except in any city or village that has adopted a building code with provisions for demolition of unsafe buildings or structures, it shall be the duty of any assessor, sheriff, constable, city council member, and village trustee to at once inform the county treasurer of the remova…
Neb. Rev. Stat. § 77-1727 Collection of taxes; injunction and replevin prohibited; exceptions.
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No injunction shall be granted by any court or judge in this state (1) to restrain the collection of any tax, or any part thereof, or (2) to restrain the sale of any property for the nonpayment of any such tax. No person shall be permitted to recover by replevin, or other process…
Neb. Rev. Stat. § 77-1734 Collection of taxes; entry on tax list of refunds.
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When the county treasurer refunds taxes pursuant to authority provided by law, he or she shall enter opposite such taxes in the tax list the words Erroneously taxed — refunded.
Neb. Rev. Stat. § 77-1734.01 Refund of tax paid; claim; verification required; county board approval.
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(1) In the case of an amended federal income tax return or whenever a person's return is changed or corrected by the Internal Revenue Service or other competent authority that decreases the Nebraska adjusted basis of the person's taxable tangible personal property, the county tre…
Neb. Rev. Stat. § 77-1735 Illegal or unconstitutional tax paid; claim for refund; procedure.
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(1) Except as provided in subsection (2) of this section, if a person makes a payment to any county or other political subdivision of any property tax or any payment in lieu of tax with respect to property and claims the tax or any part thereof is illegal or unconstitutional for …
Neb. Rev. Stat. § 77-1736.06 Property tax refund; procedure.
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The following procedure shall apply when making a property tax refund: (1)(a) Within thirty days of the entry of a final nonappealable order, an unprotested determination of a county assessor, an unappealed decision of a county board of equalization, or other final action requiri…
Neb. Rev. Stat. § 77-1736.07 Property tax refund; procedure; applicability.
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Section 77-1736.06 is expressly intended to apply to all claims for refund of any property taxes pending on June 11, 1991.
Neb. Rev. Stat. § 77-1737 Collection of taxes; no power to release or commute; recovery from public officials.
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No county or township board, city council, or village trustees shall have the power to release, discharge, remit, or commute any portion of the taxes assessed or levied against any person or property within their respective jurisdictions for any reason whatever. Any taxes, so dis…
Neb. Rev. Stat. § 77-1738 Collection of taxes; when stricken from tax list.
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The county board shall cause delinquent taxes on personalty, mobile homes, cabin trailers, manufactured homes, or similar property assessed and taxed as improvements to leased land to be stricken from the tax list. Such delinquent taxes shall only be stricken if (1) at least two …
Neb. Rev. Stat. § 77-1739 Collection of taxes; personal property; taxes delinquent for ten years; cancellation of interest on payment of principal.
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All personal property taxes of any taxpayer that are delinquent for more than ten years shall be canceled upon the payment of the principal of such taxes, without interest, if all other taxes of such taxpayer in that county, due subsequent thereto, have been paid in full.
Neb. Rev. Stat. § 77-1740 Collection of taxes; county treasurer's warrant book; entries.
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Each county treasurer is required to keep a book, called the Warrant Book, in which he shall enter every state, county or other warrant or order by him paid, or received in payment of taxes from any person, specifying the date on which the same was received and canceled, from who…
Neb. Rev. Stat. § 77-1741 Collection of taxes; contract for or purchase of warrants or orders at discount by treasurer, forbidden; penalty.
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No county, city, township or village treasurer shall either directly or indirectly contract for or purchase any warrant or order or orders issued by the county of which he is treasurer at any discount whatever upon the sum due on such warrant or order or orders. If any county, ci…
Neb. Rev. Stat. § 77-1742 Collection of taxes, personal; statement of uncollected taxes filed by county treasurer; list of assessment errors.
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On or before November 1 annually, and at such other times as the county board may direct, the county treasurer shall make out and file with the county clerk a statement in writing, setting forth in detail the name of each person charged with personal property tax which the county…
Neb. Rev. Stat. § 77-1743 Collection of taxes; county treasurer; credit on settlement for delinquent real property taxes and special assessments.
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If any lands or lots shall be delinquent for taxes or special assessments, the treasurer shall be entitled to a credit in his final settlement for the amount of the several assessments thereon, the county to allow the amount of printer's fees thereon, and be entitled to the fees …
Neb. Rev. Stat. § 77-1744 Collection of taxes; county treasurer; credit on settlement for delinquent personal property taxes.
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The county treasurer shall not be entitled to credit on the final settlement for delinquent personal property tax until he or she has filed with the clerk an affidavit that he or she has fully complied with the provisions of sections 77-1715 to 77-1725.01 relating to the giving o…
Neb. Rev. Stat. § 77-1745 Collection of taxes; settlement of county treasurer; made with county board; when made.
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The county treasurer shall settle with the county board within thirty days after the first Tuesday in January, and on the first Monday in July in each year, and at such other times as the county board may direct, at which times the county treasurer shall file with the county cler…
Neb. Rev. Stat. § 77-1746 Collection of taxes; settlement of county treasurer; with county clerk when board not in session.
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If there be no session of the county board held at the proper time for settling and adjusting the accounts of the county treasurer, it shall be the duty of the treasurer to file the lists with the county clerk, who shall examine said lists and correct the same, if necessary, in l…
Neb. Rev. Stat. § 77-1748 Collection of taxes; settlement of county treasurer; certificate to local authorities.
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The county clerk shall also at the same time certify to the several authorities or persons with whom the county treasurer is to make settlement, showing the valuation of property and the amount of taxes and special assessments due thereon allowable to the treasurer in the settlem…
Neb. Rev. Stat. § 77-1749 Collection of taxes; settlement of county treasurer; credit for delinquent taxes; audit of treasurer's books.
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The Tax Commissioner and other proper authority or person shall in his or her final settlement with the treasurer allow him or her credit for the amount so certified, but if the Tax Commissioner or other proper authority or person shall have reason to believe that the amount stat…
Neb. Rev. Stat. § 77-1750 Collection of taxes; settlement of county treasurer; adjustment with county clerk; order by county board.
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In all cases when the adjustment is made with the county clerk, the county board shall, at the first session thereafter, examine such settlement and if found correct shall enter an order to that effect. If any omission or error is found, the board shall cause the same to be corre…