Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-1619 Judgments against public corporations; payment by tax levy.
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Whenever any judgment shall be obtained in any court of competent jurisdiction in this state for the payment of a sum of money against any county, township, school district, road district, town or city board of education, or against any municipal corporation, or when any such jud…
Neb. Rev. Stat. § 77-1620 Judgments against public corporations; payment by levy in addition to levy for ordinary purposes.
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If the amount of revenue derived from taxes levied and collected for ordinary purposes shall be insufficient to meet and pay the current expenses for the year in which the levy is made, and also to pay the judgments remaining unpaid, it shall be the duty of the proper officers of…
Neb. Rev. Stat. § 77-1621 Judgments against public corporations; special tax levy; how collected.
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The tax shall be levied upon all the taxable property in the district, county, township, town or city bound by the judgment, and shall be collected in the same manner and at the same time provided by law for the collection of other taxes.
Neb. Rev. Stat. § 77-1622 Judgments against public corporations; duty of corporate authorities to make levy.
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The corporate officers whose duty it is to levy and collect taxes for the payment of the current expenses of any such corporation, against which a judgment may be so obtained, shall also be required to levy and collect the special tax herein provided for, for the payment of judgm…
Neb. Rev. Stat. § 77-1623 Judgments against public corporations; failure or refusal of corporate authorities to levy; action against officers; mandamus.
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If any such corporate authorities, whose duty it is, under the provisions of sections 77-1601 to 77-1624, to so levy and collect the tax necessary to pay off any such judgment, fail, refuse, or neglect to make provision for the immediate payment of such judgments, after request m…
Neb. Rev. Stat. § 77-1624 Taxes delinquent five or more years; collection; receipts; proration; remittance of state taxes to State Treasurer; how credited.
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It shall be the duty of the county treasurer for each and every county, when collecting personal and real estate taxes being delinquent five years or more, to receipt for such taxes on a receipt for the fifth delinquent year. Such taxes so collected shall be prorated in proportio…
Repealed. Laws 1963, c. 454, § 2.
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[Repealed or reserved.]
Repealed. Laws 1963, c. 454, § 2.
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[Repealed or reserved.]
Repealed. Laws 1996, LB 1085, § 60.
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[Repealed or reserved.]
Repealed. Laws 1972, LB 1044, § 1.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1629 County, city, or school district; budget process; joint public hearing; when held; required attendees; county clerk; report; contents.
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(1) Each county and each city or school district levying a tax on property within a county shall participate in a joint public hearing. Each such political subdivision shall designate one representative to attend the joint public hearing on behalf of the political subdivision. If…
Repealed. Laws 2026, LB803, § 29. Operative date January 1, 2027. Property Tax Request Act, how cited.
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Sections 77-1630 to 77-1634 shall be known and may be cited as the Property Tax Request Act.
Repealed. Laws 2026, LB803, § 29. Operative date January 1, 2027. Terms, defined.
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For purposes of the Property Tax Request Act: (1) Allowable growth percentage means a percentage equal to the sum of (a) two percent plus (b) the political subdivision's real growth percentage; (2) Property tax request means the total amount of property taxes requested to be rais…
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…
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…
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…
Repealed. Laws 1947, c. 258, § 1.
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[Repealed or reserved.]
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…
Repealed. Laws 1996, LB 299, § 35.
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[Repealed or reserved.]
Repealed. Laws 1996, LB 299, § 35.
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[Repealed or reserved.]
Repealed. Laws 1996, LB 299, § 35.
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[Repealed or reserved.]
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…
Repealed. Laws 1949, c. 239, § 1.
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[Repealed or reserved.]
Repealed. Laws 1949, c. 239, § 1.
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[Repealed or reserved.]
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…
Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
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[Repealed or reserved.]