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1,940 sections in this chapter.
Neb. Rev. Stat. § 77-1915 Foreclosure proceedings; proceeds of sale; disposition.
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From the proceeds of the sale of any real property, the costs charged thereto shall first be paid. When the plaintiff is a private person, firm, or corporation, the balance thereof, or so much thereof as is necessary, shall be paid to the plaintiff. When the plaintiff is a govern…
Neb. Rev. Stat. § 77-1916 Foreclosure proceedings; surplus proceeds; disposition; prorating.
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If a surplus remains after satisfying all costs and taxes against any particular item of real property, the excess shall be applied in the manner provided by law for the disposition of the surplus in the foreclosure of mortgages on real property. If the proceeds are insufficient …
Neb. Rev. Stat. § 77-1917 Foreclosure proceedings; redemption; subsequent taxes paid; conditions.
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(1) Any person entitled to redeem real property may do so at any time prior to the institution of foreclosure proceedings by paying the county treasurer for the use of such holder of a tax sale certificate or his or her heirs or assigns the sum mentioned in his or her certificate…
Neb. Rev. Stat. § 77-1917.01 Delinquent special assessments; effect; foreclosure proceedings.
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All cities, villages, community improvement districts, and sanitary and improvement districts in Nebraska shall have a lien upon real estate within their boundaries for all special assessments due thereon to the municipal corporation or district, which lien shall be inferior only…
Neb. Rev. Stat. § 77-1918 Delinquent taxes; annual report by county treasurer; duty of county board; duty of county attorney; fees; failure to perform duty; penalty; removal, when.
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On or before October 1 of each year, the county treasurer shall make a report in writing to the county board setting out a complete list of all real property in the county on which any taxes are delinquent and which was not sold for want of bidders at the last annual tax sale hel…
Neb. Rev. Stat. § 77-1918.01 Foreclosure proceedings; county attorney fee; when effective.
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Section 77-1918 shall be so interpreted as to effectuate its general purpose, to provide, in the public interest, adequate compensation as therein provided for county attorneys, and to give effect to such salary as soon as same may become operative under the Constitution of the S…
Neb. Rev. Stat. § 77-1923 Foreclosure of tax lien by county under old law; sale prior to May 26, 1943; action to attack; limitation period.
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Where any county shall have commenced proceedings in this state under the provisions of section 77-2039, C.S.Supp.,1941, and shall have purchased real estate sold under said proceedings, as trustee for the benefit of the governmental bodies interested in the taxes, and the sale h…
Neb. Rev. Stat. § 77-1924 Foreclosure of tax lien by county under old law; sale after May 26, 1943; action to attack; limitation period.
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Where any county shall have commenced proceedings in this state under the provisions of section 77-2039, C.S.Supp.,1941, and shall have purchased real estate sold under said proceedings, as trustee for the benefit of the governmental bodies interested in the taxes, and the sale h…
Neb. Rev. Stat. § 77-1925 Foreclosure of tax lien by county under old law; sale not confirmed prior to May 26, 1943; action to attack; limitation period.
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Where any county shall have commenced proceedings in this state under the provisions of section 77-2039, C.S.Supp.,1941, and shall have purchased real estate sold under said proceedings, as trustee for the benefit of the governmental bodies interested in the taxes, and the sale o…
Neb. Rev. Stat. § 77-1927 Foreclosure of tax lien by county under old law; resale by county board.
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Where any county shall have acquired real estate, under the conditions set forth in any one or more of sections 77-1923 to 77-1925, the county board shall have power to convey any of such real estate, by a deed signed by the chairman of the county board at any time after May 26, …
Neb. Rev. Stat. § 77-1928 Foreclosure of tax lien by county under old law; sale of property; proceeds; disposition.
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From the proceeds of the sales of said pieces of property, or any sales which may have heretofore been had, there shall first be paid the costs of sale, the court costs, including any attorney's fees paid or to be paid on account of said foreclosure, any reasonable expense in tak…
Neb. Rev. Stat. § 77-1934 Tax certificate foreclosure proceedings under old law; defective procedure; confirmation of sale not yet obtained; action to cure defects.
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Where any county, city, village, school district, drainage district, or irrigation district shall have commenced proceedings under the provisions of either section 77-2040 or 77-2041, C.S.Supp.,1941, to foreclose tax sale certificates, and the sale or sales held by the sheriff in…
Neb. Rev. Stat. § 77-1935 Tax certificate foreclosure proceedings under old law; action to cure defects; conditions precedent.
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In the event any person, persons, firm, corporation, or governmental body shall bring any action whatever to contest the validity of any of the tax foreclosure proceedings, under either section 77-1933 or 77-1934, then such person, persons, firm, corporation, or governmental body…
Neb. Rev. Stat. § 77-1936 Tax certificate foreclosure proceedings; authority of governmental subdivisions to convey real property obtained thereunder.
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When any county, city, village, school district, drainage district, or irrigation district shall have acquired real estate under such tax foreclosure proceedings, the governing body of such governmental subdivision or municipal corporation shall have power to convey any such real…
Neb. Rev. Stat. § 77-1938 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; proper completion of proceedings authorized.
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In all proceedings heretofore had for the foreclosure of tax liens or tax sale certificates wherein a valid decree of foreclosure was procured, but proceedings subsequent to the entry of such decree were defective, invalid, or void for any reason, any person who has, subsequent t…
Neb. Rev. Stat. § 77-1939 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; application to complete proceedings.
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The application provided for in section 77-1938 shall be filed in the original tax foreclosure proceeding wherein the decree of foreclosure was rendered. The application shall set forth: (1) The nature of the interest of the applicant in the property and how it was acquired; (2) …
Neb. Rev. Stat. § 77-1940 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; notice of hearing; service.
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Notice of hearing upon the application shall be given to the plaintiff in the foreclosure proceedings, the state and all governmental subdivisions having any interest in the taxes found due by the decree, and all other persons who have since the entry of the decree apparently acq…
Neb. Rev. Stat. § 77-1941 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination.
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Upon hearing the application, the court shall enter a supplemental decree directing that the tax foreclosure proceeding be properly completed, and determining the rights of all parties that have arisen subsequent to the entry of the decree of foreclosure. The rights adjudicated i…
Neb. Rev. Stat. § 77-2001 Inheritance tax; property taxable; transfer by will or inheritance; exception.
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All property, including proceeds of life insurance receivable by the executor or administrator to the extent of the amount receivable by the executor or administrator as insurance under policies upon the life of the decedent, which shall pass by will or by the intestate laws of t…
Neb. Rev. Stat. § 77-2002 Inheritance tax; property taxable; transfer in contemplation of death.
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(1) Any interest in property whether created or acquired prior or subsequent to August 27, 1951, shall be subject to tax at the rates prescribed by sections 77-2004 to 77-2006, except property exempted by the provisions of Chapter 77, article 20, if it shall be transferred by dee…
Neb. Rev. Stat. § 77-2003 Inheritance tax; to whom paid; who liable; lien; exception.
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The tax imposed upon transfers under sections 77-2001 and 77-2002 shall be paid to the treasurer of the proper county and all heirs, legatees and devisees, personal representatives, other recipients of property subject to tax, and trustees shall be liable for any and all such tax…
Neb. Rev. Stat. § 77-2004 Inheritance tax; rate; person subject to tax; enumerated; transfer to immediate relatives; exemption; applicability.
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(1) In the case of a person described in subsection (2) of this section, the rate of tax shall be: (a) For decedents dying prior to January 1, 2023, one percent of the clear market value of the property received by each person in excess of forty thousand dollars; and (b) For dece…
Neb. Rev. Stat. § 77-2005 Inheritance tax; rate; transfer to remote relatives; exemption.
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(1) In the case of an uncle, aunt, niece, or nephew related to the deceased by blood or legal adoption, or other lineal descendant of the same, or the spouse or surviving spouse of any of such persons, the rate of tax shall be: (a) For decedents dying prior to January 1, 2023, th…
Neb. Rev. Stat. § 77-2005.01 Relatives of decedent; computation of inheritance tax.
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(1) For the purposes of sections 77-2004 and 77-2005, relatives of the decedent shall include: (a) Relatives of a former spouse to whom the decedent was married at the time of the death of the former spouse and relatives of a spouse to whom the decedent was married at the time of…
Neb. Rev. Stat. § 77-2006 Inheritance tax; rate; other transfers; exemption.
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(1) In all other cases the rate of tax shall be: (a) For decedents dying prior to January 1, 2023, eighteen percent of the clear market value of the beneficial interests received by each person in excess of ten thousand dollars; and (b) For decedents dying on or after January 1, …
Neb. Rev. Stat. § 77-2007 Inheritance tax; property exempt.
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If any estate includes payments under an employee benefit plan, such payments shall not be subject to Nebraska inheritance taxation to the extent that (1) the benefit is life insurance otherwise excluded from taxation pursuant to section 77-2001, or (2) the benefit is not subject…
Neb. Rev. Stat. § 77-2007.01 Uniform Reciprocal Transfer Tax Act; inheritance tax; when payable.
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The tax imposed by Chapter 77, article 20, in respect of personal property (except tangible personal property having an actual situs in this state) shall not be payable (1) if the decedent is a resident of a state or territory of the United States which at the time of the transfe…
Neb. Rev. Stat. § 77-2007.02 Uniform Reciprocal Transfer Tax Act; construction; citation.
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Sections 77-2007.01 and 77-2007.02 shall be so interpreted and construed as to effectuate their general purpose to make uniform the law of those states which enact them. Sections 77-2007.01 and 77-2007.02 shall be known as the Uniform Reciprocal Transfer Tax Act.
Neb. Rev. Stat. § 77-2007.03 Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt.
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Property transferred to either (1) the United States, or any of its departments, instrumentalities, or agencies, or (2) this state, or any governmental subdivision, department, agency, or instrumentality thereof, any municipal corporation or body politic created by or under the l…
Neb. Rev. Stat. § 77-2007.04 Inheritance tax; property; religious, charitable, or educational purposes; exempt.
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All bequests, legacies, devises, or gifts to or for the use of any corporation, organization, association, society, institution, or foundation, organized and operating exclusively for religious, charitable, public, scientific, or educational purposes, no part of which is owned or…
Neb. Rev. Stat. § 77-2008 Inheritance tax; estates for life and remainder appraised and apportioned; rules and regulations; furnish to county judge.
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Bequests, devises, or transfers of property or any interest therein in trust or otherwise for the life of the legatee, devisee, or transferee, or for a term, and bequests, devises, and transfers of vested or contingent remainder interests in property shall be subject to the provi…
Neb. Rev. Stat. § 77-2008.01 Inheritance tax; estates dependent upon contingencies or conditions; rate of tax; payment; investment of proceeds; redetermination of tax.
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When property is devised, bequeathed, or otherwise transferred or limited in trust or otherwise in such a manner as to be subject to the tax prescribed in sections 77-2001 to 77-2008, and the rights, interests, or estates of the transferees, legatees, devisees, or beneficiaries a…
Neb. Rev. Stat. § 77-2008.02 Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment.
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In cases where a trust is created or other provisions made whereby any person is given an interest in income or an estate for years, or for life, or other temporary or contingent interest in any property or fund, the tax on both such temporary or contingent interest and on the re…
Neb. Rev. Stat. § 77-2008.03 Inheritance tax; power of appointment; method and manner of taxing.
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Whenever any person or corporation shall be given a power of appointment over any property by a transfer which is subject to the provisions of sections 77-2001 to 77-2008.02, whether such power is created before or after June 13, 1955, such power of appointment shall be deemed a …
Neb. Rev. Stat. § 77-2008.04 Inheritance tax; power of appointment; exercise or nonexercise; not subject to tax.
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The exercise or failure to exercise any power of appointment by the donee thereof, shall not be deemed a transfer which is subject to the provisions of sections 77-2001 to 77-2008.02.
Neb. Rev. Stat. § 77-2009 Inheritance tax; delay in coming into possession of property; bond for tax; exception.
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(1) When property is devised, bequeathed, or otherwise transferred or limited, in trust or otherwise, in such a manner as to be subject to the tax prescribed in sections 77-2001 to 77-2008.02, and the rights, interest, or estates of the transferees, legatees, devisees, or benefic…
Neb. Rev. Stat. § 77-201 Property taxable; valuation; classification.
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(1) Except as provided in subsections (2) through (4) of this section, all real property in this state, not expressly exempt therefrom, shall be subject to taxation and shall be valued at its actual value. (2) Agricultural land and horticultural land as defined in section 77-1359…
Neb. Rev. Stat. § 77-2010 Inheritance tax; when due; interest; bond; failure to file; penalty.
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All taxes imposed by sections 77-2001 to 77-2037, unless otherwise herein provided for, shall be due and payable twelve months after the date of the death of the decedent, and interest at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by t…
Neb. Rev. Stat. § 77-2011 Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax.
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Any administrator, executor or trustee having any charge or trust in legacies or property for distribution subject to said tax, shall deduct the tax therefrom, or if the legacy or property be not money, he shall collect the tax thereon upon the appraised value thereof from the le…
Neb. Rev. Stat. § 77-2012 Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax.
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Whenever any legacy shall be charged upon or payable out of real estate, the heir or devisee before paying the same shall deduct the tax therefrom and pay the same to the executor, administrator or trustee. The tax shall remain a charge upon the real estate until paid, and the pa…
Neb. Rev. Stat. § 77-2013 Inheritance tax; power of sale to raise funds to pay tax.
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All executors, administrators and trustees shall have full power to sell so much of the property of the decedent as will enable them to pay the tax, in the same manner as they may be enabled to do by law for the payment of debts of their testators and intestates, and the amount o…
Neb. Rev. Stat. § 77-2014 Inheritance tax; payment by personal representative or trustee; where paid; receipt for tax; proper county, defined; tax apportioned among counties.
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(1) Every sum of money retained by an executor, administrator, or trustee, or paid into his or her hands for any tax on any property, shall be paid by him or her within thirty days thereafter to the county treasurer of the proper county, and the county treasurer shall give, and e…
Neb. Rev. Stat. § 77-2015 Inheritance tax; reports required; contents; department; duties.
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(1)(a) Each petitioner in a proceeding to determine inheritance tax shall, upon the entry of an order determining inheritance tax, if any, submit a report regarding inheritance taxes to the county treasurer of each county in which inheritance tax is owed. If such reported inherit…
Neb. Rev. Stat. § 77-2017 Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid.
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Whenever any foreign executors or administrators shall assign or transfer any stocks or loans in this state standing in the name of the decedent or in trust for a decedent which shall be liable to inheritance tax, the tax shall be paid to the treasury or treasurer of the proper c…
Neb. Rev. Stat. § 77-2018 Inheritance tax; erroneous payment refunded; limitation; procedure.
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When any amount of inheritance tax shall have been paid erroneously to the county treasurer, he shall, upon a finding by the court and an order rendered to him of the erroneous payment, refund and pay to the executor, administrator or trustee, person or persons who have paid any …
Neb. Rev. Stat. § 77-2018.01 Inheritance tax; proceedings for determination.
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(1) The inheritance tax, if any, imposed under sections 77-2001 to 77-2037 may be determined either (a) in any proceedings brought under the provisions of Chapter 30, article 24 or 25, or (b) in a proceeding instituted for the sole purpose of determining such tax. (2) Proceedings…
Neb. Rev. Stat. § 77-2018.02 Inheritance tax; independent proceeding for determination in absence of probate of estate; petition; notice; waiver of notice; notice to Department of Health and Human Services.
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(1) In the absence of any proceeding brought under Chapter 30, article 24 or 25, in this state, an independent proceeding for the sole purpose of determining the tax may be instituted in the county court of the county where the property or any part thereof which might be subject …
Neb. Rev. Stat. § 77-2018.03 Inheritance tax; determination; notice served upon county attorney; duty of county attorney.
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In all matters involving the determination of inheritance tax, notice served upon the county attorney shall constitute notice to the county and the State of Nebraska. It shall be the duty of the county attorney to represent the county and the State of Nebraska in such matters as …
Neb. Rev. Stat. § 77-2018.04 Inheritance tax; proceedings for determination of; deductions allowed; enumerated.
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In all proceedings for the determination of inheritance tax, the following deductions from the value of the property subject to Nebraska inheritance taxation shall be allowed to the extent paid from, chargeable to, paid, payable, or expected to become payable with respect to prop…
Neb. Rev. Stat. § 77-2018.05 Inheritance tax; court may make final determination of; how determined.
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Notwithstanding sections 77-2001 to 77-2039, the court shall have the authority, upon the written application of any of the parties subject to the tax imposed under such sections, to determine a final inheritance tax on any property devised, bequeathed, or otherwise transferred, …