Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-1762 Collection of taxes; failure to pay taxes collected by county treasurer; liability on bond.
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The bond of every county treasurer shall be held to be security for the payment by such treasurer to the State Treasurer and the several cities, towns, villages, and the proper authorities and persons, respectively, of all taxes and special assessments which may be collected or r…
Neb. Rev. Stat. § 77-1763 Collection of taxes; failure to make settlement with state; suit by Tax Commissioner.
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Upon the failure of any county treasurer to make settlement with the Tax Commissioner, the Tax Commissioner shall sue the treasurer and his or her surety upon the bond of such treasurer, or sue the treasurer in such form as may be necessary, and take all such proceedings, either …
Neb. Rev. Stat. § 77-1764 Collection of taxes; suit on behalf of state; where brought.
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Suit shall be brought in behalf of the state in the district court of the county in which the treasurer holds office or resides, and process may be directed to any county in the state.
Neb. Rev. Stat. § 77-1765 Collection of taxes; suit on behalf of state; power of court to require disclosure; entry of judgment.
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If any proceedings against any officer or person, whose duty it is to collect, receive, settle for or pay over any of the revenue of the state, whether the proceeding be by suit on the bond of such officer or person or otherwise, the court in which the proceeding is pending shall…
Neb. Rev. Stat. § 77-1766 Collection of taxes; suit by aggrieved municipal corporations.
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Cities, towns, villages, or corporate authorities or persons aggrieved may prosecute suit against any treasurer, or other officer collecting or receiving funds for their use, upon his or her bond, in the name of the State of Nebraska, for their use in any court of competent juris…
Neb. Rev. Stat. § 77-1767 Collection of taxes; loss or destruction of tax records; new assessment or new records authorized.
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When assessment rolls or treasurers' books, in whole or in part, of any county, town, city, village or district shall be lost or destroyed by any means whatever, a new assessment, or new books as the case may require, shall be made under direction of the county board. The board s…
Repealed. Laws 1995, LB 490, § 195.
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[Repealed or reserved.]
Repealed. Laws 1995, LB 490, § 195.
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[Repealed or reserved.]
Repealed. Laws 1995, LB 490, § 195.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1771 Collection of taxes; claim against governmental subdivision; deduction of personal taxes.
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The governing body of any municipal corporation or governmental subdivision of the state, whenever the account or claim of any person is presented to it for allowance, and whenever there has been filed with it a statement from the county treasurer of the amount of delinquent pers…
Neb. Rev. Stat. § 77-1772 Collection of taxes; interest on delinquent taxes; distribution.
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Interest collected upon delinquent county, city, village, school district, or learning community taxes shall be credited on the books and distributed among the various governmental subdivisions and municipal corporations in the same proportion as the principal of the taxes is cre…
Repealed. Laws 1973, LB 224, § 18.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1774 Collection of taxes; reciprocity with other states; taxes, defined.
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(1) Any state of the United States of America or any political subdivision thereof has the right to sue in the courts of the State of Nebraska to recover any lawfully imposed taxes which may be owing it, whether or not the taxes have been reduced to judgment, when the like right …
Neb. Rev. Stat. § 77-1775 Tax paid as result of clerical error, misunderstanding, or mistake; refund or credit; procedure.
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(1) In case of payment of any taxes upon property valued by the state made as a result of a clerical error or honest mistake or misunderstanding, except as to valuation or equalization, on the part of the taxing officials of the state or the taxpayer, the taxpayer shall make a wr…
Neb. Rev. Stat. § 77-1775.01 Appeal resulting in lower value; refund; procedure.
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(1) When property is valued or equalized by the Tax Commissioner, the Property Tax Administrator, or the Tax Equalization and Review Commission and an appeal is taken from such valuation or equalization and the final result of such appeal establishes a lower value than that upon …
Neb. Rev. Stat. § 77-1775.02 Changes to section 77-1775.01; applicability.
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The changes made to section 77-1775.01 by Laws 1989, LB 2, Ninety-first Legislature, First Special Session, are expressly intended to apply to all litigation pending as of November 22, 1989.
Neb. Rev. Stat. § 77-1776 Overpayment due to clerical error or mistake; return by political subdivision; how treated.
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Any political subdivision which has received proceeds from a levy imposed on all taxable property within an entire county which is in excess of that requested by the political subdivision under section 77-1632 as a result of a clerical error or mistake shall, in the fiscal year f…
Neb. Rev. Stat. § 77-1777 Tax refund; sections applicable.
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Sections 77-1778 to 77-1782 shall apply to any tax, except property taxes, collected by the Tax Commissioner to the extent that specific refund provisions have not been enacted. If there is any conflict between any specific refund statutes and the provisions of sections 77-1778 t…
Neb. Rev. Stat. § 77-1778 Tax refund; file claim; when.
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When any person believes that he or she has made payment of a tax or any penalty or interest that is in excess of his or her tax liability for any reason, he or she may file a claim with the Tax Commissioner for a refund of such overpayment.
Neb. Rev. Stat. § 77-1779 Tax refund; claim; contents; form.
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(1) A claim for a refund shall be in writing and filed with the Tax Commissioner within three years of the date (a) on which the overpayment was made or (b) on which the tax was required to be paid, whichever is later. (2) The claim shall state the reason for the overpayment and …
Neb. Rev. Stat. § 77-1780 Tax refund; Tax Commissioner; powers; duties; interest.
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(1) Pursuant to this section, the Tax Commissioner may approve the claim for refund, in whole or in part. (2) The Tax Commissioner shall grant a hearing prior to taking any action on a claim for a refund if requested in writing by the taxpayer when the claim is filed or prior to …
Neb. Rev. Stat. § 77-1781 Tax refund; denial; appeal.
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The denial, in whole or in part, of a claim for refund shall be considered a final action of the Tax Commissioner. The denial may be appealed, and the appeal shall be in accordance with the Administrative Procedure Act.
Neb. Rev. Stat. § 77-1782 Tax refund; erroneous payment; how treated.
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(1) Any refund that is erroneously paid shall be considered an underpayment of the tax liability and may be assessed and collected in the same manner as any other underpayment of the tax required to be paid. (2) It shall be an underpayment as of the date of the payment of the ref…
Repealed. Laws 1996, LB 1041, § 11.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1783.01 Corporate taxes; corporate officer or employee; personal liability; collection procedure; limitation.
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(1) Any officer or employee with the duty to collect, account for, or pay over any taxes imposed upon a corporation or with the authority to decide whether the corporation will pay taxes imposed upon a corporation shall be personally liable for the payment of such taxes in the ev…
Neb. Rev. Stat. § 77-1784 Electronic filings; electronic fund transfers; required; when; penalty; disclosure to taxpayer.
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(1) The Tax Commissioner may accept electronic filing of applications, returns, and any other document required to be filed with the Tax Commissioner. (2) The Tax Commissioner may use electronic fund transfers to collect any taxes, fees, or other amounts required to be paid to or…
Neb. Rev. Stat. § 77-1785 Residential real property; sale; proration of taxes due.
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Whenever residential real property is sold, the property taxes due on such real property for the year in which the sale occurred shall be prorated based on the number of days the buyer and seller owned the property during such year, unless the buyer and seller have agreed to a di…
Neb. Rev. Stat. § 77-1801 Real property taxes; collection by sale; when.
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Except for delinquent taxes on mobile homes, cabin trailers, manufactured homes, or similar property assessed and taxed as improvements to leased land, all real estate on which the taxes shall not have been paid in full, as provided by law, on or before the first Monday of March,…
Neb. Rev. Stat. § 77-1802 Real property taxes; delinquent tax list; notice of sale.
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The county treasurer shall, not less than four nor more than six weeks prior to the first Monday of March in each year, make out a list of all real property subject to sale and the amount of all delinquent taxes against each item with an accompanying notice stating that so much o…
Neb. Rev. Stat. § 77-1803 Real property taxes; notice of sale; sufficiency of description.
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In describing real property in the notice required by section 77-1802 and in all proceedings relative to assessing, advertising, or selling the property for taxes, it shall be sufficient to designate the township, range, sections, or part of section and also the number of lots an…
Neb. Rev. Stat. § 77-1804 Real property taxes; delinquent tax list; publication and posting of notice; publication charges; publication on Department of Revenue website.
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(1) The county treasurer shall cause the list of real property subject to sale and accompanying notice to be published once a week for three consecutive weeks prior to the date of sale, commencing the first week in February, in a legal newspaper and, in counties having more than …
Neb. Rev. Stat. § 77-1805 Real property taxes; affidavits of publication; by whom made.
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Every printer who shall publish such list and notice shall, immediately after the last publication thereof, furnish to the treasurer of the proper county an affidavit of publication made by the publisher, manager or foreman of such newspaper to whom the facts of publication are k…
Neb. Rev. Stat. § 77-1806 Real property taxes; delinquent tax sale; when commenced and concluded.
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On the day designated in the notice of sale, the county treasurer or his or her designee shall commence the sale of the real property on which the taxes and charges have not been paid and shall continue the sale from day to day, Sundays and holidays excepted, until each item of r…
Neb. Rev. Stat. § 77-1807 Real property taxes; delinquent tax sale; how conducted; sale of part; bid by land bank; effect.
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(1)(a) This subsection applies until January 1, 2015. (b) Except as otherwise provided in subdivision (c) of this subsection, the person who offers to pay the amount of taxes due on any real property for the smallest portion of the same shall be the purchaser, and when such perso…
Neb. Rev. Stat. § 77-1808 Real property taxes; delinquent tax sale; payment by purchaser; resale.
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The person purchasing any real property shall pay to the county treasurer the amount of taxes, interest, and cost thereon, which payment may be made in the same funds receivable by law in the payment of taxes. If any purchaser fails to so pay, then the real property shall at once…
Neb. Rev. Stat. § 77-1809 Real property taxes; delinquent tax sales; purchase by county; assignment of certificate of purchase; interest; notice to land bank.
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(1) At all sales provided by law, the county board may purchase for the use and benefit, and in the name of the county, any real estate advertised and offered for sale when the same remains unsold for want of bidders. The county treasurer shall issue certificates of purchase of t…
Neb. Rev. Stat. § 77-1810 Real property taxes; delinquent tax sales; purchase by political subdivisions authorized.
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(1) Except as otherwise provided in subsection (2) of this section, whenever any real property subject to sale for taxes is within the corporate limits of any city, village, school district, drainage district, or irrigation district, it shall have the right and power through its …
Neb. Rev. Stat. § 77-1811 Real property taxes; delinquent tax sales; purchase by political subdivisions; accounting by county treasurer.
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Whenever real estate is purchased under section 77-1809 or 77-1810, the county treasurer shall not be required to account to the State Treasurer or to any person for the amount of taxes due, until the county board, city, village, school district, drainage district or irrigation d…
Neb. Rev. Stat. § 77-1812 Real property taxes; county treasurer; record.
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The county treasurer shall keep a record showing in separate columns the number and date of each certificate of sale, the name of the owners or owner if known, the description of the real property, the name of the purchaser, the total amount of taxes and costs for which sold, the…
Neb. Rev. Stat. § 77-1813 Real property taxes; annual tax sale; return of county treasurer; when made; certified copy as evidence.
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On or before the first Monday of April following the sale of the real property, the county treasurer shall file in the office of the county clerk a return thereon as the same shall appear upon the county treasurer's record, and such return, duly certified, shall be evidence of th…
Neb. Rev. Stat. § 77-1814 Real property taxes; private tax sale; issuance of certificates.
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After the sale is closed and the treasurer has made his or her return thereof to the county clerk as provided in section 77-1813, if any real property remains unsold for want of bidders therefor, the county treasurer is authorized and required to sell the same at private sale at …
Neb. Rev. Stat. § 77-1815 Real property taxes; county treasurer; attendance at tax sale; penalty.
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If any treasurer fails to attend any sale of real property as required by sections 77-1801 to 77-1814, either in person or by designee, he or she shall be liable to a fine of not less than fifty nor more than three hundred dollars to be recovered by an action in the district cour…
Neb. Rev. Stat. § 77-1816 Real property taxes; fraudulent sales; penalty.
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If any treasurer or designee shall sell or assist in selling any real property, knowing the same to be not subject to taxation, or that the taxes for which the same is sold have been paid, or shall knowingly and willfully sell, or assist in selling, any real property for the paym…
Neb. Rev. Stat. § 77-1817 Real property tax sales; prohibition against purchase by county treasurer; penalty.
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If any county treasurer shall, either directly or indirectly, be concerned in the purchase of any real property sold for the payment of taxes, he shall be liable to a penalty of not more than one thousand dollars to be recovered in an action in the district court brought in the n…
Neb. Rev. Stat. § 77-1818 Real property taxes; certificate of purchase; lien of purchaser; subsequent taxes; purchaser provide notice; contents; administrative fee.
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(1) The purchaser of any real property sold by the county treasurer or his or her designee for taxes shall be entitled to a certificate describing the real property so purchased, the sum paid, the date when the purchaser will be entitled to a deed for real property determined to …
Neb. Rev. Stat. § 77-1819 Real property taxes; certificate of purchase; form.
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The certificate shall be substantially in the following form: COUNTY TREASURER'S CERTIFICATE OF TAX SALE. State of Nebraska .............. County, ss: I, .............. treasurer of the county of .............., in the State of Nebraska, do hereby certify that the following descr…
Repealed. Laws 2013, LB341, § 22.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1821 Real property taxes; tax receipt; entries.
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The treasurer shall make out a tax receipt for the taxes on the real estate mentioned in the certificate, the same as in other cases, and shall write thereon sold for taxes at public sale or sold for taxes at private sale, as the case may be.
Neb. Rev. Stat. § 77-1822 Real property taxes; certificate of purchase; assignable; fee.
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The certificate of purchase shall be assignable by endorsement, and an assignment thereof shall vest in the assignee, or his or her legal representatives, all the right and title of the original purchaser. The statement in the treasurer's deed of the fact of the assignment shall …
Neb. Rev. Stat. § 77-1823 Real property taxes; tax sale certificates; fee.
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The county treasurer shall charge a twenty-five-dollar issuance fee for each certificate made by him or her for a sale of real property for taxes. The issuance fee shall not be required if the tax sale certificate is issued in the name of the county, but the issuance fee is due f…