reglab/housing_qa huggingface dataset:
NE Code § 77-1935 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1935 - Tax certificate foreclosure proceedings under old law; action to cure defects; conditions precedent.

77-1935.  Tax certificate foreclosure proceedings under old law; action to cure defects; conditions precedent.In the event any person, persons, firm, corporation, or governmental body shall bring any action whatever to contest the validity of any of the tax foreclosure proceedings, under either section 77-1933 or 77-1934, then such person, persons, firm, corporation, or governmental body shall first pay to the clerk of the district court in which the action shall be brought all taxes levied or assessed against real estate for the years foreclosed on, with interest and penalties provided by law, and all court costs in the tax foreclosure proceedings taxed in the cause of action affecting the real estate involved in the subsequent action, and shall also pay to the county treasurer of the county all taxes levied or assessed against said real estate subsequent to the taxes foreclosed upon, with interest and penalties provided by law, which are liens upon the property at the time such subsequent action shall be commenced. The money paid to the county treasurer as subsequent taxes shall be held by the county treasurer in escrow until there has been a final adjudication as to the validity of the tax foreclosure proceedings under attack, and not unless and until such proceedings have been adjudicated to be invalid shall the county treasurer distribute the subsequent taxes thus paid to the state and governmental subdivisions entitled to participate therein. The payment of such taxes and court costs shall be a prerequisite to the filing of any such action. In the event the party bringing action to contest the validity of such tax foreclosure proceedings is unsuccessful, the clerk of the district court shall refund to such party, after deducting all unpaid costs assessed against him by the court in such action, the balance remaining after such deduction of the amount of any costs and taxes paid to such clerk as a condition precedent to institution of such action. The county treasurer shall also refund all subsequent taxes paid by such party in the event he is unsuccessful.Source  Laws 1947, c. 264, § 3, p. 855.
NE Code § 77-1936 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1936 - Tax certificate foreclosure proceedings; authority of governmental subdivisions to convey real property obtained thereunder.

77-1936.  Tax certificate foreclosure proceedings; authority of governmental subdivisions to convey real property obtained thereunder.When any county, city, village, school district, drainage district, or irrigation district shall have acquired real estate under such tax foreclosure proceedings, the governing body of such governmental subdivision or municipal corporation shall have power to convey any such real estate by a deed signed by the chairperson or other presiding officer of such body, subject to the right, if any, of any person, persons, firm, corporation, or governmental body to attack the same by action or proceeding within the one-year limitation provided in sections 77-1934 to 77-1936, for such price as the governing body of any such governmental subdivision or municipal corporation, in the exercise of good faith, shall determine to be a fair and reasonable price for the property.Source   Laws 1947, c. 264, § 4, p. 856;  Laws 2013, LB341, § 19.
NE Code § 77-1938 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1938 - Tax foreclosure proceedings; defects subsequent to decree of foreclosure; proper completion of proceedings authorized.

77-1938.  Tax foreclosure proceedings; defects subsequent to decree of foreclosure; proper completion of proceedings authorized.In all proceedings heretofore had for the foreclosure of tax liens or tax sale certificates wherein a valid decree of foreclosure was procured, but proceedings subsequent to the entry of such decree were defective, invalid, or void for any reason, any person who has, subsequent to the entry of such decree, acquired any interest in such property by purchase from a former owner, assignment from a lienholder, payment of subsequent taxes, or erection of improvements on the property, may file an application to have the tax foreclosure proceeding properly completed, and the rights of the parties subsequent to the entry of such decree adjusted by the court.Source  Laws 1949, c. 240, § 1, p. 652. Annotations Act is only procedural in character. City of Wayne v. Adams, 156 Neb. 297, 56 N.W.2d 117 (1952).
NE Code § 77-1939 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1939 - Tax foreclosure proceedings; defects subsequent to decree of foreclosure; application to complete proceedings.

77-1939.  Tax foreclosure proceedings; defects subsequent to decree of foreclosure; application to complete proceedings.The application provided for in section 77-1938 shall be filed in the original tax foreclosure proceeding wherein the decree of foreclosure was rendered. The application shall set forth: (1) The nature of the interest of the applicant in the property and how it was acquired; (2) the defect or defects which rendered proceedings subsequent to the decree of foreclosure defective, invalid, or void; (3) the taxes and special assessments which have become a lien since the entry of the decree of foreclosure, and the amount thereof, if any, paid by the applicant; (4) the improvements, if any, placed upon the property since the decree of foreclosure by the applicant or any person under whom he claims an interest in the property; and (5) any other facts proper for a court of equity to take into consideration in determining the rights, equities, and liens of the parties in and to the premises described in the tax foreclosure proceedings. The application shall conclude with a request that the court order the foreclosure proceedings to be properly completed and the rights of all parties arising subsequent to the decree of foreclosure be adjusted and determined.Source  Laws 1949, c. 240, § 2, p. 652.
NE Code § 77-1940 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1940 - Tax foreclosure proceedings; defects subsequent to decree of foreclosure; notice of hearing; service.

77-1940.  Tax foreclosure proceedings; defects subsequent to decree of foreclosure; notice of hearing; service.Notice of hearing upon the application shall be given to the plaintiff in the foreclosure proceedings, the state and all governmental subdivisions having any interest in the taxes found due by the decree, and all other persons who have since the entry of the decree apparently acquired any interest of record in the property. Such notice shall be served upon the parties in the same manner as a summons is served at the beginning of a civil action. Service of process may be made upon the State of Nebraska by service upon the Attorney General. Such parties shall have twenty days from the date of service of such notice in which to answer said application.Source  Laws 1949, c. 240, § 3, p. 653.
NE Code § 77-1941 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1941 - Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination.

77-1941.  Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination.Upon hearing the application, the court shall enter a supplemental decree directing that the tax foreclosure proceeding be properly completed, and determining the rights of all parties that have arisen subsequent to the entry of the decree of foreclosure. The rights adjudicated in the original tax foreclosure proceeding shall be respected and observed, but such adjudication shall not prevent any party from establishing superior rights that may have arisen since the entry of the decree through payment of subsequent taxes and special assessments and the placing of improvements on the premises in good faith. In the event any municipal corporation or governmental subdivision shall have received any consideration as the result of the proceedings which were defective, invalid, or void, it shall be required to account for the same, and judgment may be entered against it for the amount thereof and applied as a credit on any amount due it under the original decree of foreclosure.Source  Laws 1949, c. 240, § 4, p. 653. Annotations Applicant is required to pay taxes or place improvements on premises in good faith. City of Wayne v. Adams, 156 Neb. 297, 56 N.W.2d 117 (1952).
NE Code § 77-2001 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2001 - Inheritance tax; property taxable; transfer by will or inheritance; exception.

77-2001.  Inheritance tax; property taxable; transfer by will or inheritance; exception.All property, including proceeds of life insurance receivable by the executor or administrator to the extent of the amount receivable by the executor or administrator as insurance under policies upon the life of the decedent, which shall pass by will or by the intestate laws of this state from any person who, at the time of death was a resident of this state, or, if the decedent was not a resident, any part of the property within this state, except property exempted by the provisions of Chapter 77, article 20, shall be subject to tax at the rates prescribed by sections 77-2004 to 77-2006.Source   Laws 1901, c. 54, § 1, p. 414;   Laws 1905, c. 117, § 1, p. 523;   Laws 1907, c. 103, § 1, p. 356;   R.S.1913, § 6622;   C.S.1922, § 6153;   Laws 1923, c. 187, § 1, p. 430;   C.S.1929, § 77-2201;   Laws 1931, c. 132, § 1, p. 371;   C.S.Supp.,1941, § 77-2201;   R.S.1943, § 77-2001;   Laws 1945, c. 198, § 3, p. 604;   Laws 1951, c. 267, § 1, p. 898;   Laws 1982, LB 480, § 1.  Annotations  Inheritance taxes are imposed on each beneficiary upon the value of property received by him while estate taxes are upon the right to transmit property and are based upon the whole estate transmitted. Nielsen v. Sidner, 191 Neb. 324, 215 N.W.2d 86 (1974). To authorize imposition of tax, decedent must have interest in property at time of his death. County of Holt v. Gallagher, 156 Neb. 457, 56 N.W.2d 621 (1953). A foreign corporation organized exclusively for charitable purposes, although it has domesticated in this state, is not exempt from payment of inheritance tax. In re Estate of Sautter, 142 Neb. 42, 5 N.W.2d 263 (1942). Property escheating to state is not subject to inheritance tax. In re Estate of O'Connor, 126 Neb. 182, 252 N.W. 826 (1934). Where property passes by will, it is subject to an inheritance tax even though the devise or bequest was made with the intention of carrying out a previous contract. Krug v. Douglas County, 114 Neb. 517, 208 N.W. 665 (1926). Legacy to religious institution and to trustees of state cemetery is subject to inheritance tax. In re Rudge's Estate, 114 Neb. 335, 207 N.W. 520 (1926). Legislature has power to provide for taxation upon inheritance. In re Sanford, 90 Neb. 410, 133 N.W. 870 (1911); State ex rel. Slabaugh v. Vinsonhaler, 74 Neb. 675, 105 N.W. 472 (1905). Right to succeed to title to mortgage on Nebraska land, payable to nonresident of state, is not subject to tax. Dodge County v. Burns, 89 Neb. 534, 131 N.W. 922 (1911). Where stocks were held by foreign trustee in trust for resident of this state, property was subject to inheritance tax. Douglas County v. Kountze, 84 Neb. 506, 121 N.W. 593 (1909). Inheritance tax is not a property tax but a tax upon the right of succession. State ex rel. Slabaugh v. Vinsonhaler, 74 Neb. 675, 105 N.W. 472 (1905).
NE Code § 77-2003 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2003 - Inheritance tax; to whom paid; who liable; lien; exception.

77-2003.  Inheritance tax; to whom paid; who liable; lien; exception.The tax imposed upon transfers under sections 77-2001 and 77-2002 shall be paid to the treasurer of the proper county and all heirs, legatees and devisees, personal representatives, other recipients of property subject to tax, and trustees shall be liable for any and all such taxes until the same shall have been paid as hereinafter directed. This tax shall be a lien on the real property subject thereto until paid or otherwise terminated pursuant to section 77-2037, except that no interest in any property passing from the decedent to the decedent's surviving spouse shall be subject to the lien.Source   Laws 1901, c. 54, § 1, p. 414;   Laws 1905, c. 117, § 1, p. 523;   Laws 1907, c. 103, § 1, p. 356;   R.S.1913, § 6622;   C.S.1922, § 6153;   Laws 1923, c. 187, § 1, p. 430;   C.S.1929, § 77-2201;   Laws 1931, c. 132, § 1, p. 371;   C.S.Supp.,1941, § 77-2201;   R.S.1943, § 77-2003;   Laws 1976, LB 585, § 3;   Laws 1978, LB 650, § 28;   Laws 1982, LB 480, § 3.  Annotations  This section provides that personal representatives and recipients of property are liable for the payment of inheritance tax on transfers upon death and that there is a lien on the real property subject to the tax until it is paid or terminated by section 77-2039. In re Estate of Reed, 271 Neb. 653, 715 N.W.2d 496 (2006). When will contest was settled between beneficiaries and heirs at law, and stipulation for a decree of distribution in accord with settlement has been made, and there is no intent thereby to evade or reduce the inheritance tax, the tax hereunder should be computed upon portion received by each beneficiary under the decree. In re Estate of Kierstead, 122 Neb. 694, 241 N.W. 274 (1932). Agreement between devisees to satisfy claim against estate in favor of one of them by conveyance of portion of such real estate to claimant will not exempt it. In re Estate of Sanford, 90 Neb. 410, 133 N.W. 870 (1911). An inheritance tax is imposed on a beneficiary's right to receive a portion of the property of the decedent and is a tax of the beneficiary and not of the decedent. In re Estate of Smatlan, 1 Neb. App. 295, 501 N.W.2d 718 (1992). Where decedent's will directed that all estate and inheritance taxes should be paid from body of estate and not deducted from devises or legacies but residue was not sufficient to pay federal estate taxes and state death taxes, Nebraska apportionment statute controls and bequest to charity should not be reduced by payment thereof. First Nat. Bank of Omaha v. United States, 490 F.2d 1054 (8th Cir. 1974). Where all of estate except devises and legacies is not sufficient to pay tax burden, decedent's bequests to charity should not be reduced by payment of federal estate and state death taxes. First Nat. Bank of Omaha v. United States, 340 F.Supp. 232 (D. Neb. 1972).
NE Code § 77-2005 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2005 - Inheritance tax; rate; transfer to remote relatives.

77-2005.  Inheritance tax; rate; transfer to remote relatives.In the case of an uncle, aunt, niece, or nephew related to the deceased by blood or legal adoption, or other lineal descendant of the same, or the spouse or surviving spouse of any of such persons, the rate of tax shall be thirteen percent of the clear market value of the property received by each person in excess of fifteen thousand dollars. If the clear market value of the beneficial interest is fifteen thousand dollars or less, it shall not be subject to tax.Source   Laws 1901, c. 54, § 1, p. 414;   Laws 1905, c. 117, § 1, p. 523;   Laws 1907, c. 103, § 1, p. 356;   R.S.1913, § 6622;   C.S.1922, § 6153;   Laws 1923, c. 187, § 1, p. 430;   C.S.1929, § 77-2201;   Laws 1931, c. 132, § 1, p. 371;   C.S.Supp.,1941, § 77-2201;   R.S.1943, § 77-2005;   Laws 1947, c. 262, § 1, p. 851;   Laws 1951, c. 267, § 4, p. 900;   Laws 1959, c. 353, § 5, p. 1245;   Laws 1965, c. 497, § 2, p. 1586;   Laws 1976, LB 585, § 5;  Laws 2007, LB502, § 2. Annotations  Section 77-2005.01 expands the operation of section 77-2004 and this section, extending the same tax treatment to the relatives of a former spouse to whom the deceased person was married at the time of the spouse's death, but in no sense conflicts with either of the other two statutes. In re Estate of Morse, 241 Neb. 40, 486 N.W.2d 195 (1992). The Legislature may properly distinguish inheritance tax laws in favor of blood relations, since such distinction is neither arbitrary nor unconstitutionally ambiguous. Ralston v. County of Dawson, 200 Neb. 678, 264 N.W.2d 868 (1978). A more burdensome tax is imposed in the case of named remote relatives by blood or legal adoption. Todd v. County of Box Butte, 169 Neb. 311, 99 N.W.2d 245 (1959).
NE Code § 77-2005.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2005.01 - Relatives of decedent; computation of inheritance tax.

77-2005.01.  Relatives of decedent; computation of inheritance tax.(1) For the purposes of sections 77-2004 and 77-2005, relatives of the decedent shall include relatives of a former spouse to whom the decedent was married at the time of the death of the former spouse and relatives of a spouse to whom the decedent was married at the time of his or her death.(2) The computation of any tax due pursuant to sections 77-2004, 77-2005, and 77-2006 shall be made without regard to Nebraska inheritance tax apportionment.Source   Laws 1976, LB 585, § 6;   Laws 1977, LB 456, § 2.  Annotations This section expands the operation of sections 77-2004 and 77-2005, extending the same tax treatment to the relatives of a former spouse to whom the deceased person was married at the time of the spouse's death, but in no sense conflicts with either of the other two statutes. In re Estate of Morse, 241 Neb. 40, 486 N.W.2d 195 (1992).
NE Code § 77-2006 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2006 - Inheritance tax; rate; other transfers.

77-2006.  Inheritance tax; rate; other transfers.In all other cases the rate of tax shall be eighteen percent on the clear market value of the beneficial interests in excess of ten thousand dollars. Such rates of tax shall be applied to the clear market value of the beneficial interests in excess of ten thousand dollars received by each person. If the clear market value of the beneficial interest is ten thousand dollars or less, it shall not be subject to any tax.Source   Laws 1901, c. 54, § 1, p. 414;   Laws 1905, c. 117, § 1, p. 523;   Laws 1907, c. 103, § 1, p. 356;   R.S.1913, § 6622;   C.S.1922, § 6153;   Laws 1923, c. 187, § 1, p. 430;   C.S.1929, § 77-2201;   Laws 1931, c. 132, § 1, p. 371;   C.S.Supp.,1941, § 77-2201;   R.S.1943, § 77-2006;   Laws 1947, c. 262, § 2, p. 851;   Laws 1965, c. 497, § 3, p. 1586;   Laws 1988, LB 845, § 2;  Laws 2007, LB502, § 3. Annotations  The Legislature may properly distinguish inheritance tax laws in favor of blood relations, since such distinction is neither arbitrary nor unconstitutionally ambiguous. Ralston v. County of Dawson, 200 Neb. 678, 264 N.W.2d 868 (1978). Physical absence from home of testatrix, while attending school, did not of itself prevent stepdaughter from being member of household of testatrix for inheritance tax purposes. Wondra v. Platte Valley State Bank & Trust Co., 194 Neb. 41, 230 N.W.2d 182 (1975). An inheritance by the widower of a daughter is taxable at the rate prescribed by this section. Todd v. County of Box Butte, 169 Neb. 311, 99 N.W.2d 245 (1959). Tax is imposed upon the clear market value of the beneficial interest taken by the taxpayer. County of Keith v. Triska, 168 Neb. 1, 95 N.W.2d 350 (1959).
NE Code § 77-2007 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2007 - Inheritance tax; property exempt.

77-2007.  Inheritance tax; property exempt.If any estate includes payments under an employee benefit plan, such payments shall not be subject to Nebraska inheritance taxation to the extent that (1) the benefit is life insurance otherwise excluded from taxation pursuant to section 77-2001, or (2) the benefit is not subject to federal estate taxation pursuant to section 2039 of the Internal Revenue Code.Source   Laws 1931, c. 132, § 1, p. 371;   C.S.Supp.,1941, § 77-2201;   R.S.1943, § 77-2007;   Laws 1947, c. 262, § 3, p. 852;   Laws 1949, c. 241, § 1, p. 654;   Laws 1951, c. 268, § 1, p. 902;   Laws 1971, LB 981, § 1;   Laws 1976, LB 585, § 7.  Annotations  A bequest in the nature of a trust to an association in this state for expenditure by it within this state for exclusively charitable purposes is exempt from inheritance taxes. In re Estate of Halstead, 154 Neb. 31, 46 N.W.2d 779 (1951). To be exempt from inheritance tax, legacy must come within the strict letter of the statute. In re Rudge's Estate, 114 Neb. 335, 207 N.W. 520 (1926).
NE Code § 77-2007.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2007.01 - Uniform Reciprocal Transfer Tax Act; inheritance tax; when payable.

77-2007.01.  Uniform Reciprocal Transfer Tax Act; inheritance tax; when payable.The tax imposed by Chapter 77, article 20, in respect of personal property (except tangible personal property having an actual situs in this state) shall not be payable (1) if the decedent is a resident of a state or territory of the United States which at the time of the transfer did not impose a transfer tax or death tax of any character in respect of personal property of residents of this state (except tangible personal property having an actual situs in such state or territory), or (2) if the laws of the state or territory of residence of the decedent at the time of the transfer contained a reciprocal provision under which nonresidents were exempted from transfer taxes or death taxes of every character in respect of personal property (except tangible personal property having an actual situs therein) provided the state or territory of residence of such nonresidents allowed a similar exemption to residents of the state or territory of residence of such decedent. For the purposes of this section the District of Columbia, Puerto Rico, and the Philippine Islands shall be considered territories of the United States.Source  Laws 1951, c. 254, § 1, p. 875. Annotations Nebraska's version of the Uniform Reciprocal Transfer Tax Act does not limit the exemption to cases in which the decedent's resident state has imposed a tax on the transfer of the property exempted. In re Estate of Holt, 246 Neb. 50, 516 N.W.2d 608 (1994).
NE Code § 77-2007.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2007.02 - Uniform Reciprocal Transfer Tax Act; construction; citation.

77-2007.02.  Uniform Reciprocal Transfer Tax Act; construction; citation.Sections 77-2007.01 and 77-2007.02 shall be so interpreted and construed as to effectuate their general purpose to make uniform the law of those states which enact them. Sections 77-2007.01 and 77-2007.02 shall be known as the Uniform Reciprocal Transfer Tax Act.Source  Laws 1951, c. 254, § 2, p. 876.
NE Code § 77-2007.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2007.03 - Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt.

77-2007.03.  Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt.Property transferred to either (1) the United States, or any of its departments, instrumentalities, or agencies, or (2) this state, or any governmental subdivision, department, agency, or instrumentality thereof, any municipal corporation or body politic created by or under the laws of Nebraska, or any agency, institution, foundation, or fund administered or operated by any of the same shall be exempt from any inheritance tax imposed by sections 77-2001 to 77-2006, and any amendments thereto.Source  Laws 1949, c. 241, § 2, p. 655.