reglab/housing_qa huggingface dataset:
NE Code § 77-1743 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1743 - Collection of taxes; county treasurer; credit on settlement for delinquent real property taxes and special assessments.

77-1743.  Collection of taxes; county treasurer; credit on settlement for delinquent real property taxes and special assessments.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 when collected.Source   Laws 1903, c. 73, § 170, p. 452;   R.S.1913, § 6498;   C.S.1922, § 6026;   C.S.1929, § 77-1931;   Laws 1937, c. 167, § 9, p. 642;   Laws 1939, c. 98, § 9, p. 427;   Laws 1941, c. 157, § 9, p. 613;   C.S.Supp.,1941, § 77-1931;   R.S.1943, § 77-1743.
NE Code § 77-1744 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1744 - Collection of taxes; county treasurer; credit on settlement for delinquent personal property taxes.

77-1744.  Collection of taxes; county treasurer; credit on settlement for delinquent personal property taxes.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 of notice and issuing of distress warrants and been unable to collect the tax due thereon by reason of a want of personal property of the owner thereof and that to the best of his or her knowledge and belief no personal property of any such owner is in the county.Source   Laws 1903, c. 73, § 170, p. 452;   R.S.1913, § 6498;   C.S.1922, § 6026;   C.S.1929, § 77-1931;   Laws 1937, c. 167, § 9, p. 642;   Laws 1939, c. 98, § 9, p. 427;   Laws 1941, c. 157, § 9, p. 613;   C.S.Supp.,1941, § 77-1931;   R.S.1943, § 77-1744;  Laws 2015, LB408, § 1.
NE Code § 77-1745 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1745 - Collection of taxes; settlement of county treasurer; made with county board; when made.

77-1745.  Collection of taxes; settlement of county treasurer; made with county board; when made.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 clerk a statement showing the amount of money collected since last settlement, from what source derived, amount of money paid out, and for what purpose, together with the vouchers for the same, the amount of taxes due and unpaid and the amount of money on hand belonging to the several funds.Source   Laws 1903, c. 73, § 170, p. 452;   R.S.1913, § 6498;   C.S.1922, § 6026;   C.S.1929, § 77-1931;   Laws 1937, c. 167, § 9, p. 642;   Laws 1939, c. 98, § 9, p. 427;   Laws 1941, c. 157, § 9, p. 613;   C.S.Supp.,1941, § 77-1931;   R.S.1943, § 77-1745;   Laws 1969, c. 681, § 1, p. 2608.  Annotations Action of board of equalization in making settlements is not a judicial determination. Treasurer is an insurer of funds collected. Bush v. Johnson County, 48 Neb. 1, 66 N.W. 1023 (1896).
NE Code § 77-1746 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1746 - Collection of taxes; settlement of county treasurer; with county clerk when board not in session.

77-1746.  Collection of taxes; settlement of county treasurer; with county clerk when board not in session.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 like manner as the board is required to do. The county clerk shall make an accurate computation of the value of the property and the amount of the delinquent tax and special assessment returned, for which the treasurer is entitled to credit.Source   Laws 1903, c. 73, § 171, p. 452;   R.S.1913, § 6499;   C.S.1922, § 6027;   C.S.1929, § 77-1932;   R.S.1943, § 77-1746.
NE Code § 77-1748 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1748 - Collection of taxes; settlement of county treasurer; certificate to local authorities.

77-1748.  Collection of taxes; settlement of county treasurer; certificate to local authorities.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 settlement of his several accounts.Source   Laws 1903, c. 73, § 173, p. 453;   R.S.1913, § 6501;   C.S.1922, § 6029;   C.S.1929, § 77-1934;   R.S.1943, § 77-1748.
NE Code § 77-1749 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1749 - Collection of taxes; settlement of county treasurer; credit for delinquent taxes; audit of treasurer's books.

77-1749.  Collection of taxes; settlement of county treasurer; credit for delinquent taxes; audit of treasurer's books.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 stated in the certificate is not correct, or that the allowance was illegally made, he or she shall return the same for correction. When it appears to be necessary in the opinion of the Tax Commissioner or other proper authority or person, he or she shall designate and appoint some competent person to examine the treasurer's books and statement of settlement, and the person so designated and appointed shall have access to the treasurer's books and papers appertaining to such treasurer's office or settlement for the purpose of making such examination.Source   Laws 1903, c. 73, § 174, p. 453;   R.S.1913, § 6502;   C.S.1922, § 6030;   C.S.1929, § 77-1935;   R.S.1943, § 77-1749;   Laws 1995, LB 490, § 169;  Laws 2007, LB334, § 83. Annotations  County board of equalization is sole judge as to when necessity for examination of accounts of treasurer exists. Kearney County v. Tuttle, 16 Neb. 34, 19 N.W. 637 (1884). Board of equalization has authority under this section to employ competent person to examine accounts of treasurer. Laws v. Harlan County, 12 Neb. 637, 12 N.W. 114 (1882).
NE Code § 77-1750 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1750 - Collection of taxes; settlement of county treasurer; adjustment with county clerk; order by county board.

77-1750.  Collection of taxes; settlement of county treasurer; adjustment with county clerk; order by county board.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 corrected and a correct statement of the facts in the case forwarded to the Tax Commissioner and other proper authority or person who shall correct and adjust the treasurer's accounts accordingly.Source   Laws 1903, c. 73, § 175, p. 453;   R.S.1913, § 6503;   C.S.1922, § 6031;   C.S.1929, § 77-1936;   R.S.1943, § 77-1750;   Laws 1995, LB 490, § 170;  Laws 2007, LB334, § 84.
NE Code § 77-1759 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1759 - Collection of taxes; report to and payment of taxes and special assessments; when required.

77-1759.  Collection of taxes; report to and payment of taxes and special assessments; when required.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 demand, one payment shall be for the funds collected or received during the previous calendar month and shall be paid not later than the fifteenth of the following month. A second demand may be made prior to the fifteenth of the month on taxes and special assessments collected or received, during the first fifteen days of the month. The second demand shall be paid not later than the last day of the month.Source   Laws 1903, c. 73, § 183, p. 456;   R.S.1913, § 6511;   C.S.1922, § 6039;   C.S.1929, § 77-1944;   R.S.1943, § 77-1759;   Laws 1998, LB 1104, § 11;  Laws 1999, LB 287, § 2;  Laws 2013, LB97, § 20. Annotations  The plain language of this section authorizes a taxing authority to make demand for payment of its tax revenues which have been collected by the county treasurer. State ex rel. City of Elkhorn v. Haney, 252 Neb. 788, 566 N.W.2d 771 (1997). The plain language of this section provides that the county treasurer shall pay over the amount of tax collected when demanded by the proper authorities or persons. State ex rel. City of Elkhorn v. Haney, 252 Neb. 788, 566 N.W.2d 771 (1997). This section and section 23-1601(4) can be read so as to give effect to the plain language of each. State ex rel. City of Elkhorn v. Haney, 252 Neb. 788, 566 N.W.2d 771 (1997). It is the duty of county treasurer to collect taxes and pay over to school district. City Nat. Bank of Lincoln v. School Dist. of City of Lincoln, 121 Neb. 213, 236 N.W. 616 (1931). Mandamus will lie to compel county treasurer to pay to city treasurer city taxes collected by him. State of Neb. ex rel. Grable v. Roderick, 23 Neb. 505, 37 N.W. 77 (1888).
NE Code § 77-1760 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1760 - Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond.

77-1760.  Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond.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.Source   Laws 1903, c. 73, § 184, p. 456;   R.S.1913, § 6512;   C.S.1922, § 6040;   C.S.1929, § 77-1945;   R.S.1943, § 77-1760;   Laws 1995, LB 490, § 171.  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). Notice to county treasurer is not demand on district treasurer required as condition precedent to suit for refund of school taxes. City Nat. Bank of Lincoln v. School Dist. of City of Lincoln, 121 Neb. 213, 236 N.W. 616 (1931). State taxes in hands of county treasurer, if lost without fault of county, are property of state, and county is not liable to state. Lancaster County v. State, 74 Neb. 211, 104 N.W. 187 (1905), affirmed on rehearing 74 Neb. 215, 107 N.W. 388 (1906).
NE Code § 77-1761 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1761 - Collection of taxes; failure to report and pay taxes collected by county treasurer; removal from office.

77-1761.  Collection of taxes; failure to report and pay taxes collected by county treasurer; removal from office.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.Source   Laws 1903, c. 73, § 185, p. 456;   R.S.1913, § 6513;   C.S.1922, § 6041;   C.S.1929, § 77-1946;   R.S.1943, § 77-1761.
NE Code § 77-1762 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1762 - Collection of taxes; failure to pay taxes collected by county treasurer; liability on bond.

77-1762.  Collection of taxes; failure to pay taxes collected by county treasurer; liability on bond.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 received by him on their behalf, by virtue of any law in force at the time of giving such bond, or that may be passed or take effect thereafter.Source   Laws 1903, c. 73, § 186, p. 456;   R.S.1913, § 6514;   C.S.1922, § 6042;   C.S.1929, § 77-1947;   R.S.1943, § 77-1762. Annotations Payment of funds in hands of county treasurer to successor is effectuated only by delivery of money. Lancaster County v. State, 74 Neb. 211, 104 N.W. 187 (1905), affirmed on rehearing 74 Neb. 215, 107 N.W. 388 (1906); Cedar County v. Jenal, 14 Neb. 254, 15 N.W. 369 (1883).
NE Code § 77-1763 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1763 - Collection of taxes; failure to make settlement with state; suit by Tax Commissioner.

77-1763.  Collection of taxes; failure to make settlement with state; suit by Tax Commissioner.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 upon such bond or otherwise, as may be necessary to protect the interest of the state.Source   Laws 1903, c. 73, § 187, p. 457;   R.S.1913, § 6515;   C.S.1922, § 6043;   C.S.1929, § 77-1948;   R.S.1943, § 77-1763;   Laws 1995, LB 490, § 172;  Laws 2007, LB334, § 85.
NE Code § 77-1764 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1764 - Collection of taxes; suit on behalf of state; where brought.

77-1764.  Collection of taxes; suit on behalf of state; where brought.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.Source   Laws 1903, c. 73, § 188, p. 457;   R.S.1913, § 6516;   C.S.1922, § 6044;   C.S.1929, § 77-1949;   R.S.1943, § 77-1764.
NE Code § 77-1765 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1765 - Collection of taxes; suit on behalf of state; power of court to require disclosure; entry of judgment.

77-1765.  Collection of taxes; suit on behalf of state; power of court to require disclosure; entry of judgment.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 have power, in a summary way, to compel such officer or person to exhibit on oath a full and fair statement of all money by him collected or received, or which ought to be settled for or paid over, and to disclose all such matters and things as may be necessary to a full understanding of the case, and the court may, upon hearing, give judgment for such sum or sums of money as such officer or person is liable in law to pay. If in any suit upon the bonds of any such officer or person, he or his sureties, or any of them, shall not for any reason be liable upon the bond, the court may, nevertheless, give judgment against such officer and such of his sureties as are liable, for the amount he or they may be liable to pay, without regard to the form of the action or pleadings.Source   Laws 1903, c. 73, § 188, p. 457;   R.S.1913, § 6516;   C.S.1922, § 6044;   C.S.1929, § 77-1949;   R.S.1943, § 77-1765. Annotations Suit is proper when duty to deliver money is purely ministerial. State v. Ure, 102 Neb. 648, 168 N.W. 644 (1918); State ex rel Hall v. Ure, 99 Neb. 486, 156 N.W. 1053 (1916).
NE Code § 77-1766 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1766 - Collection of taxes; suit by aggrieved municipal corporations.

77-1766.  Collection of taxes; suit by aggrieved municipal corporations.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 jurisdiction, whether the bond has been put in suit at the instance of the Tax Commissioner or not. Cities, towns, villages, and other corporate authorities or persons shall have the same right in any suits or proceedings in their behalf as is provided in case of suits by or on behalf of the state.Source   Laws 1903, c. 73, § 189, p. 457;   R.S.1913, § 6517;   C.S.1922, § 6045;   C.S.1929, § 77-1950;   R.S.1943, § 77-1766;   Laws 1995, LB 490, § 173;  Laws 2007, LB334, § 86.
NE Code § 77-1767 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1767 - Collection of taxes; loss or destruction of tax records; new assessment or new records authorized.

77-1767.  Collection of taxes; loss or destruction of tax records; new assessment or new records authorized.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 shall, in such cases, fix reasonable times and dates for performing the work of assessment, equalization, levy, extension and collection of taxes, and paying over the same, or making new books, as the circumstances of the case may require. The dates fixed by the county board shall conform to the dates required by law for similar purposes. The county board is fully empowered to select and appoint persons where it may find the same necessary to carry into effect the provisions of this section.Source   Laws 1903, c. 73, § 190, p. 458;   R.S.1913, § 6518;   C.S.1922, § 6046;   C.S.1929, § 77-1951;   R.S.1943, § 77-1767.
NE Code § 77-1771 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1771 - Collection of taxes; claim against governmental subdivision; deduction of personal taxes.

77-1771.  Collection of taxes; claim against governmental subdivision; deduction of personal taxes.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 personal taxes assessed against the person in whose favor the account or claim is presented, shall deduct from any amount found due upon such account or claim the amount of such tax, and shall forthwith issue a warrant for the balance remaining, if any. For any such delinquent personal taxes so setoff and deducted from any such account or claim, the governing body shall issue an order to the treasurer thereof directing him to draw from the same fund out of which said account or claim should have been paid, the amount of said delinquent taxes so setoff or deducted, and apply the same upon the said delinquent personal taxes in satisfaction thereof. The county treasurer shall, upon application of such claimant, issue receipt therefor to the person whose taxes are so satisfied.Source   Laws 1933, c. 126, § 2, p. 501;   C.S.Supp.,1941, § 77-1954;   R.S.1943, § 77-1771. Annotations Personal property taxes must be deducted on allowance of claim by county. State ex rel. Bates v. Morgan, 154 Neb. 234, 47 N.W.2d 512 (1951).
NE Code § 77-1772 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1772 - Collection of taxes; interest on delinquent taxes; distribution.

77-1772.  Collection of taxes; interest on delinquent taxes; distribution.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 credited and distributed.Source   Laws 1933, c. 132, § 1, p. 509;   C.S.Supp.,1941, § 77-1957;   R.S.1943, § 77-1772;   Laws 1947, c. 261, § 1, p. 850;  Laws 2006, LB 1024, § 11.
NE Code § 77-1774 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1774 - Collection of taxes; reciprocity with other states; taxes, defined.

77-1774.  Collection of taxes; reciprocity with other states; taxes, defined.(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 is accorded to the State of Nebraska and its political subdivisions by that state through statutory authority or granted as a matter of comity. The appropriate officials of such other state are authorized to bring action in the courts of this state for the collection of such taxes. The certificate of the Secretary of State of such other state that such officials have the authority to collect the taxes to be collected by such action shall be conclusive proof of authority.(2) The Attorney General or an appropriate official of any political subdivision of the State of Nebraska may bring suit in the courts of other states to collect taxes legally due this state or any political subdivision thereof.(3) Taxes as used in this section shall include: (a) Any and all tax assessments lawfully made, whether they be based upon a return or other disclosure of the taxpayer, or upon the information and belief of the taxing authority, or otherwise; (b) any and all penalties lawfully imposed pursuant to a taxing statute; and (c) interest charges lawfully added to the tax liability which constitutes the subject of the action.Source  Laws 1967, c. 491, § 1, p. 1672.