Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-1725.01 Collection of taxes; real property; removal or demolition; public officials; duties; lien on personal property.
1.3K chars
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…
Repealed. Laws 2015, LB 408, § 3.
0.0K chars
[Repealed or reserved.]
Neb. Rev. Stat. § 77-1727 Collection of taxes; injunction and replevin prohibited; exceptions.
0.7K chars
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…
Repealed. Laws 1955, c. 297, § 5.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1955, c. 297, § 5.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1955, c. 297, § 5.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1955, c. 297, § 5.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1955, c. 297, § 5.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1955, c. 297, § 5.
0.0K chars
[Repealed or reserved.]
Neb. Rev. Stat. § 77-1734 Collection of taxes; entry on tax list of refunds.
0.2K chars
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.
2.0K chars
(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.
2.5K chars
(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 …
Repealed. Laws 1989, LB 762, § 11.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1959, c. 264, § 1.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1959, c. 264, § 1.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1959, c. 264, § 1.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1992, Fourth Spec. Sess., LB 1, § 44.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1989, LB 762, § 11.
0.0K chars
[Repealed or reserved.]
Neb. Rev. Stat. § 77-1736.06 Property tax refund; procedure.
5.1K chars
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.
0.1K chars
Section 77-1736.06 is expressly intended to apply to all claims for refund of any property taxes pending on June 11, 1991.
Repealed. Laws 1998, LB 1104, § 36.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1989, LB 762, § 11.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1991, LB 829, § 39.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1989, LB 762, § 11.
0.0K chars
[Repealed or reserved.]
Neb. Rev. Stat. § 77-1737 Collection of taxes; no power to release or commute; recovery from public officials.
0.9K chars
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.
0.6K chars
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.
0.3K chars
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.
0.6K chars
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.
0.7K chars
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.
1.0K chars
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.
0.3K chars
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.
0.5K chars
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.
0.6K chars
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.
0.5K chars
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…
Repealed. Laws 1995, LB 490, § 195.
0.0K chars
[Repealed or reserved.]
Neb. Rev. Stat. § 77-1748 Collection of taxes; settlement of county treasurer; certificate to local authorities.
0.3K chars
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.
0.8K chars
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.
0.5K chars
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…
Repealed. Laws 1995, LB 490, § 195.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1995, LB 490, § 195.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1995, LB 490, § 195.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1995, LB 490, § 195.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1995, LB 490, § 195.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1995, LB 490, § 195.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1995, LB 490, § 195.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1995, LB 490, § 195.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1995, LB 490, § 195.
0.0K chars
[Repealed or reserved.]
Neb. Rev. Stat. § 77-1759 Collection of taxes; report to and payment of taxes and special assessments; when required.
0.7K chars
The county treasurer shall report and pay over the amount of tax and special assessments due to towns, districts, cities, villages, all other taxing units, corporations, persons, and land banks, collected by him or her, when demanded by the proper authorities or persons. Upon a d…
Neb. Rev. Stat. § 77-1760 Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond.
0.2K chars
If any county treasurer fails to make reports and payments required by section 77-1759 for five days after demand made the proper authority or person may bring suit upon his or her bond.
Neb. Rev. Stat. § 77-1761 Collection of taxes; failure to report and pay taxes collected by county treasurer; removal from office.
0.2K chars
If any county treasurer fails to account for and settle as required in section 77-1760, his office may be declared vacant by the county board, and the vacancy filled as hereinbefore provided.