reglab/housing_qa huggingface dataset:
NE Code § 77-1703 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1703 - Collection of taxes; separate payments; special assessments.

77-1703.  Collection of taxes; separate payments; special assessments.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 the part on which the tax remains unpaid may be clearly known.The tax may be paid on an undivided share of real property. In such case the treasurer shall designate on the record upon whose undivided share the tax has been paid.The treasurer shall receive from any taxpayer at any time the amount due on account of special assessments of any kind including those levied for the use of any irrigation district whether other taxes on the same real property are paid or not. In such case, the tax receipt shall plainly show exactly what assessments have been paid and that no other tax on the real property has been received by the treasurer.Source   Laws 1903, c. 73, § 146, p. 440;   R.S.1913, § 6475;   C.S.1922, § 5998;   Laws 1927, c. 181, § 1, p. 522;   C.S.1929, § 77-1903;   Laws 1937, c. 167, § 31, p. 660;   Laws 1939, c. 98, § 31, p. 447;   Laws 1941, c. 157, § 31, p. 631;   C.S.Supp.,1941, § 77-1903;   R.S.1943, § 77-1703;   Laws 1992, LB 1063, § 135;   Laws 1992, Second Spec. Sess., LB 1, § 108.  Annotations  This section gives proper parties right to redeem in part, and right of county treasurer to accept the amount due on special assessments of any kind, but does not determine the right to reapportionment of special assessments. Village of Winside v. Brune, 133 Neb. 80, 274 N.W. 212 (1937). Amendment made in 1927 indicated legislative intent in the matter of payment of special assessments. State ex rel. Todd v. Thomas, 127 Neb. 891, 257 N.W. 265 (1934). Continued assessment of portion of tract of land under contract of sale in name of vendor, along with other land in tract, at one aggregate amount, does not render entire tax based thereon void. Haarmann Vinegar & Pickle Co. v. Douglas County, 122 Neb. 643, 241 N.W. 117 (1932). Opportunity is preserved to taxpayer to pay and discharge taxes justly assessable on undivided share in land. Matthews v. Guenther, 120 Neb. 742, 235 N.W. 98 (1931).
NE Code § 77-1704 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1704 - Collection of taxes; entry of payment; receipt.

77-1704.  Collection of taxes; entry of payment; receipt.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 was paid, according to its description in the treasurer's books, in whole or in part of such description as the case may be.If requested by the payor, the treasurer shall provide a receipt indicating payment. Such entry and receipts shall bear the county name and the name of the treasurer or his or her deputy receiving the payment. Whenever it appears that any receipt for the payment of taxes is lost or destroyed, the entry so made may be read in evidence in lieu thereof. The treasurer shall enter the name of the owner or of the person paying the tax opposite each tract or lot of land when he or she collects the tax thereon and the post office address of the person paying the tax. A statement shall be entered by the treasurer on such receipt showing the amount of unpaid taxes and the date of unredeemed tax sales, if any, for the previous year or years upon such land or town lot. If the treasurer fails or neglects to note on such receipt the unpaid taxes or the date of unredeemed tax sales as provided in this section, he or she shall be liable on his or her bond to the person injured thereby in the amount of the tax so omitted.Source   Laws 1903, c. 73, § 147, p. 440;   R.S.1913, § 6476;   C.S.1922, § 5999;   C.S.1929, § 77-1904;   Laws 1937, c. 167, § 32, p. 660;   Laws 1939, c. 98, § 32, p. 447;   Laws 1941, c. 157, § 32, p. 631;   C.S.Supp.,1941, § 77-1904;   R.S.1943, § 77-1704;   Laws 1992, LB 1063, § 136;   Laws 1992, Second Spec. Sess., LB 1, § 109;   Laws 1993, LB 346, § 18;  Laws 2000, LB 968, § 61;  Laws 2012, LB851, § 1. Annotations  Elected county officials are required to give individual official bonds. Blanket bond is not sufficient. Foote v. County of Adams, 163 Neb. 406, 80 N.W.2d 179 (1956). Mistake of collector in not collecting all that is due does not release balance of tax. Johnson v. Finley, 54 Neb. 733, 74 N.W. 1080 (1898). Demand upon officers to keep the books in lawful manner must be made before mandamus will lie to compel performance. State ex rel. Tutton v. Eberhardt, 14 Neb. 201, 15 N.W. 320 (1883).
NE Code § 77-1704.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1704.01 - Collection of taxes; notice; receipt; statement; contents.

77-1704.01.  Collection of taxes; notice; receipt; statement; contents.(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 county;(b) The net amount of property taxes to be levied by the county and each city, village, school district, and learning community in the county;(c) For real property, the amount of taxes reflected on the statement that are levied by the county, city, village, school district, learning community, and other subdivisions for the tax year and for the immediately past year on the same parcel;(d) For real property that has its taxes divided under section 18-2147 as part of a redevelopment project under the Community Development Law, the amount of taxes reflected on the statement that are allocated to the county, city, village, school district, learning community, and other subdivisions, the amount of taxes reflected on the statement that are allocated to the redevelopment project, and a statement explaining that taxes on the real property have been divided as part of a redevelopment project under the Community Development Law; and(e) For taxes levied for fiscal year 2017-18 on real property within a learning community, statements explaining that the school district levies for learning community member districts are increasing, in part, as a result of the expiration of the learning community common levies, the proceeds of which were distributed directly to school districts, and that the remaining learning community levies fund activities of the learning community.(2) The necessary form for furnishing the information required by subdivisions (1)(a), (b), and (e) of this section shall be prescribed by the Department of Revenue. The necessary information required by subdivision (1)(a) of this section shall be furnished to the county treasurer by the Department of Revenue prior to October 1 of each year. The form prescribed by the Department of Revenue shall contain the following statement:THE AMOUNT OF STATE FUNDS SHOWN ABOVE WOULD HAVE BEEN ADDITIONAL PROPERTY TAXES IF NOT ALLOCATED TO THE COUNTY, CITY, VILLAGE, AND SCHOOL DISTRICT BY THE LEGISLATURE.Source   Laws 1972, LB 674, § 1;   Laws 1995, LB 490, § 163;   Laws 1997, LB 270, § 98;  Laws 1999, LB 881, § 8;  Laws 2006, LB 1024, § 9;  Laws 2012, LB851, § 2;  Laws 2016, LB1067, § 8;  Laws 2018, LB874, § 36;  Laws 2020, LB1021, § 16.  Cross References  Community Development Law, see section 18-2101.
NE Code § 77-1704.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1704.02 - Collection of taxes; partial payments; when authorized.

77-1704.02.  Collection of taxes; partial payments; when authorized.(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 held in escrow by the county treasurer or may contract with another party to hold such payments in escrow. Upon passage of such a resolution or such other effective date as the resolution may provide, the county treasurer shall accept payments in accordance with the resolution or any subsequent amendments thereto and hold such amounts until the accumulated payments are sufficient to pay at least one-half the taxes currently due on the property or the full amount of delinquency and any interest, penalties, or other charges due to the delinquency. The resolution of the county board may require a minimum, limited, or periodic payment amount as a condition for acceptance of payments to be held in escrow. The resolution may also require that an escrow agreement be executed between the person making payment and the county treasurer as a condition for accepting payments.(2) Payments held in escrow under this section may be held in a designated bank account or may be commingled with other county funds. Such amounts are the property of the person making payment and shall be held in trust for the benefit of such person and be accounted for with respect to the property for which the current or delinquent taxes are to be paid. The county may pay interest on amounts held in escrow at a rate to be determined by the county board or may retain any interest received. Upon sale of the property, any amounts held in escrow with respect to that property shall be returned to the person that made the payment or applied as directed by such person.(3) Payments held in escrow for payment of delinquent taxes shall be applied to the oldest delinquencies first. Payments held in escrow for payment of delinquent taxes shall not affect any collection procedure that is underway or available to the county until the delinquency is fully satisfied.Source Laws 2000, LB 968, § 62.
NE Code § 77-1705 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1705 - Collection of taxes; tax receipt; form; required information.

77-1705.  Collection of taxes; tax receipt; form; required information.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 full or in part the taxes for the year 20.... on the following described property:....................................................................................... Deputy ................. Treasurer.If the tax is paid upon real property or personal property, the receipt shall describe the same as described in the tax list and give the valuation thereof.Source   Laws 1903, c. 73, § 148, p. 441;   R.S.1913, § 6477;   C.S.1922, § 6000;   Laws 1929, c. 167, § 1, p. 576;   C.S.1929, § 77-1905;   R.S.1943, § 77-1705;   Laws 1957, c. 334, § 3, p. 1170;   Laws 1995, LB 490, § 164;  Laws 2000, LB 968, § 63.
NE Code § 77-1706 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1706 - Collection of taxes; receipts; how numbered.

77-1706.  Collection of taxes; receipts; how numbered.All receipts issued by the county treasurer for taxes paid to him or her shall be numbered consecutively.Source   Laws 1903, c. 73, § 149, p. 442;   R.S.1913, § 6478;   C.S.1922, § 6001;   C.S.1929, § 77-1906;   Laws 1943, c. 174, § 1(1), p. 607;   R.S.1943, § 77-1706;   Laws 1945, c. 189, § 6, p. 589;   Laws 1993, LB 346, § 19;   Laws 1997, LB 269, § 53;   Laws 1997, LB 270, § 99;  Laws 2003, LB 292, § 13;  Laws 2012, LB851, § 3. Annotations Tax receipt alone is not sufficient to establish fact of levy or assessment. Adams v. Osgood, 55 Neb. 766, 76 N.W. 446 (1898).
NE Code § 77-1707 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1707 - Collection of taxes; receipts; accountability of county treasurer.

77-1707.  Collection of taxes; receipts; accountability of county treasurer.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.Source   Laws 1903, c. 73, § 149, p. 442;   R.S.1913, § 6478;   C.S.1922, § 6001;   C.S.1929, § 77-1906;   Laws 1943, c. 174, § 1(2), p. 608;   R.S.1943, § 77-1707;  Laws 2003, LB 292, § 14;  Laws 2012, LB851, § 4.
NE Code § 77-1708 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1708 - Collection of taxes; county treasurer; cash book.

77-1708.  Collection of taxes; county treasurer; cash book.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 same was paid, whether state, county, school, learning community, road, sinking fund or otherwise, each in separate columns, and the total amount for which the receipt was given in another column. The treasurer shall keep the account of money received for and on account of taxes separate and distinct from money received on any other account. He or she shall also keep the account of money received for and on account of taxes levied and assessed for any one year separate and distinct from those levied and assessed for any other year. All entries in the cash book of money received for taxes shall be in the numerical order of the receipts issued therefor.Source   Laws 1903, c. 73, § 151, p. 443;   Laws 1913, c. 185, § 1, p. 561;   R.S.1913, § 6480;   C.S.1922, § 6003;   C.S.1929, § 77-1908;   Laws 1937, c. 167, § 33, p. 661;   Laws 1937, c. 171, § 1, p. 678;   Laws 1939, c. 98, § 33, p. 448;   Laws 1941, c. 157, § 33, p. 632;   C.S.Supp.,1941, § 77-1908;   R.S.1943, § 77-1708;  Laws 2006, LB 1024, § 10.
NE Code § 77-1710 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1710 - Collection of taxes; payments; how indicated on tax lists; county treasurer; duties.

77-1710.  Collection of taxes; payments; how indicated on tax lists; county treasurer; duties.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 entry shall be prima facie evidence of such payment. The county treasurer shall maintain a record of the total tax assessed and monthly total tax collections.Source   Laws 1903, c. 73, § 152, p. 443;   R.S.1913, § 6481;   C.S.1922, § 6004;   C.S.1929, § 77-1909;   R.S.1943, § 77-1710;  Laws 2002, LB 994, § 22;  Laws 2013, LB29, § 2.
NE Code § 77-1711 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1711 - Collection of taxes; personal property; chargeable to county treasurer; liability for collection.

77-1711.  Collection of taxes; personal property; chargeable to county treasurer; liability for collection.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 him by law for the collection thereof.Source   Laws 1903, c. 73, § 153, p. 443;   R.S.1913, § 6482;   C.S.1922, § 6005;   C.S.1929, § 77-1910;   Laws 1937, c. 167, § 6, p. 640;   Laws 1939, c. 98, § 6, p. 425;   Laws 1941, c. 157, § 6, p. 611;   C.S.Supp.,1941, § 77-1910;   R.S.1943, § 77-1711. Annotations Elected county officials are required to give individual official bonds. Blanket bond is not sufficient. Foote v. County of Adams, 163 Neb. 406, 80 N.W.2d 179 (1956).
NE Code § 77-1715 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1715 - Collection of taxes; personal tax roll; publication fees.

77-1715.  Collection of taxes; personal tax roll; publication fees.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.Source   Laws 1915, c. 226, § 4, p. 527;   C.S.1922, § 6009;   C.S.1929, § 77-1914;   R.S.1943, § 77-1715;   Laws 1959, c. 353, § 4, p. 1245;   Laws 1961, c. 377, § 8, p. 1161.  Cross References  For legal rate for publications, see section 33-141.
NE Code § 77-1716 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1716 - Collection of taxes; notice to taxpayer.

77-1716.  Collection of taxes; notice to taxpayer.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 leased land, advising such taxpayer of the amount of such taxes owed for that year.Source   Laws 1903, c. 73, § 154, p. 443;   R.S.1913, § 6483;   C.S.1922, § 6010;   C.S.1929, § 77-1915;   Laws 1933, c. 136, § 3, p. 518;   Laws 1937, c. 167, § 22, p. 654;   Laws 1939, c. 98, § 22, p. 441;   Laws 1941, c. 157, § 22, p. 625;   C.S.Supp.,1941, § 77-1915;   Laws 1943, c. 181, § 1, p. 627;   R.S.1943, § 77-1716;   Laws 1995, LB 452, § 31;   Laws 1995, LB 490, § 165;   Laws 1998, LB 306, § 30;  Laws 2000, LB 968, § 64;  Laws 2010, LB873, § 1.
NE Code § 77-1718 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1718 - Collection of taxes; notice; issuance of distress warrant; affidavit of poverty; interest.

77-1718.  Collection of taxes; notice; issuance of distress warrant; affidavit of poverty; interest.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 and taxed as improvements to leased land for that year (1) unless such a person shall have paid such delinquent taxes in full, on or before September 1, with interest at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, or (2) unless such person shall, on or before September 1, file with the treasurer an affidavit that he or she is unable by reason of poverty to pay any such tax, in which case a distress warrant shall not be issued until ordered by the county board. At least twenty days prior to the issuance of a distress warrant, the county treasurer shall mail a notice to the delinquent taxpayer that, unless payment of the delinquent tax is made within twenty days, a distress warrant will be issued. Each such distress warrant shall include all delinquent taxes of the person against whom issued. When distress warrants have been issued and turned over to the sheriff, the county treasurer shall report and certify to the county board the total number of distress warrants issued and the total amount of money involved.Source   Laws 1933, c. 136, § 3, p. 518;   Laws 1937, c. 167, § 22, p. 654;   Laws 1939, c. 98, § 22, p. 441;   Laws 1941, c. 157, § 22, p. 625;   C.S.Supp.,1941, § 77-1915;   Laws 1943, c. 181, § 1, p. 627;   R.S.1943, § 77-1718;   Laws 1947, c. 259, § 1, p. 846;   Laws 1969, c. 646, § 2, p. 2564;   Laws 1980, LB 689, § 3;   Laws 1981, LB 167, § 43;   Laws 1986, LB 817, § 14;   Laws 1998, LB 306, § 32;  Laws 2000, LB 968, § 66.
NE Code § 77-1719 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1719 - Collection of taxes, personal; service and return of distress warrants; time allowed.

77-1719.  Collection of taxes, personal; service and return of distress warrants; time allowed.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 and in those counties two years, after receiving the current distress warrants from the county treasurer, the sheriff shall make return of the distress warrants to the treasurer of the county. Such distress warrants shall bear an endorsement of the sheriff showing that (1) the taxes therein described have been collected, (2) upon diligent search no property could be found on which to levy, or (3) the delinquent taxpayer has filed an affidavit with the sheriff before making of return of such distress warrant that such taxpayer is unable by reason of poverty to pay such tax and the sheriff shall certify that the property, if any, of the delinquent taxpayer is not worth in value the cost of advertising such property for sale.Source   Laws 1903, c. 73, § 155, p. 444;   Laws 1911, c. 106, § 1, p. 385;   R.S.1913, § 6484;   C.S.1922, § 6011;   C.S.1929, § 77-1916;   Laws 1943, c. 181, § 2, p. 628;   R.S.1943, § 77-1719;   Laws 1947, c. 259, § 2(1), p. 847;   Laws 1963, c. 455, § 1, p. 1481;   Laws 1991, LB 59, § 1.  Annotations Sheriff proceeds in same manner as upon execution from justice court, and there is a legal presumption that his official acts in selling personal property under a distress warrant are properly and rightfully done. Krug v. Hopkins, 132 Neb. 768, 273 N.W. 221 (1937).
NE Code § 77-1719.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1719.01 - Collection of taxes, personal; sheriff; report.

77-1719.01.  Collection of taxes, personal; sheriff; report.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.Source   Laws 1943, c. 181, § 2, p. 628;   R.S.1943, § 77-1719;   Laws 1947, c. 259, § 2(2), p. 847;   Laws 1984, LB 835, § 14;   Laws 1998, LB 306, § 33.