reglab/housing_qa huggingface dataset:
NE Code § 77-3209 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3209 - Authority; set up accounts; proceeds; how disbursed.

77-3209.  Authority; set up accounts; proceeds; how disbursed.(1) The authority shall set up accounts on its books relating to the operation, management, or other expense of each individual parcel of real estate.(2) When any parcel of real estate is sold or otherwise disposed of by the authority, the proceeds therefrom shall be applied and distributed in the following order, except as provided for in section 77-3206:(a) To the payment of the expenses of sale, the costs of the care, improvement, operation, demolition, management, and administration of such parcels of real estate as determined by the commissioners and apportioned to such parcel;(b) To the payment of any penalties, fees, or costs which were included in the judgment originally entered against such parcel of real estate, plus its proportional part of the costs of the sheriff's foreclosure sale, as shown by the court records; and(c) The balance shall be paid to the respective taxing authorities and tax bill owners, if any, in the proportion that the principal amounts of the tax bills of each such party bears to the total principal amount of all the tax bills included in the original judgment relating to such parcel of real estate and in the order of their respective priorities. After deduction of all sums charged to each account for various expenses, distribution shall be made to the respective taxing authorities and to tax bill owners having an interest in such parcel of real estate on January 1 and July 1 of each year and at such other times as the commissioners in their discretion may determine.Source  Laws 1973, LB 73, § 9.
NE Code § 77-3210 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3210 - Authority; members; employees; prohibited acts; violations; penalty.

77-3210.  Authority; members; employees; prohibited acts; violations; penalty.(1) Neither the members nor any salaried employee of the authority shall receive any compensation, emolument, or other profit directly or indirectly from the rental, management, purchase, sale, or other disposition of any lands held by such authority other than the salaries, expenses, and emoluments provided for in the Land Reutilization Act.(2) Any person convicted of violating any provision of this section shall be guilty of a felony and shall, upon conviction thereof, be punished by imprisonment in a Department of Correctional Services adult correctional facility not less than two years nor more than five years.Source   Laws 1973, LB 73, § 10;   Laws 1993, LB 31, § 23;  Laws 2008, LB710, § 4.
NE Code § 77-3211 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3211 - Sheriff; no bids; authority deemed purchaser; payment; applicability of section.

77-3211.  Sheriff; no bids; authority deemed purchaser; payment; applicability of section.(1)(a) Except as provided in subsection (2) of this section, if, when the sheriff offers the parcels of real estate for sale under the tax foreclosure laws of this state, there is no bid equal to the full amount of all tax bills included in the judgment, interest, penalties, fees, and costs then due thereon made or received at such sale, the authority shall be deemed to have bid the full amount of all tax bills included in the judgment, interest, penalties, fees, and costs then due, and if no other earlier or later bid be then received by the sheriff as allowed by law in excess of the bid of the authority, then the bid of the authority shall be announced as accepted. The sheriff shall report any such bid or bids so made by the authority in the same way as his or her report of other bids is made.(b) The authority shall pay, if possible, any penalties, fees, or costs included in the judgment of foreclosure of such parcel of real estate when such parcel is sold or otherwise disposed of by such authority. Upon confirmation by the court of such bid at such sale by such authority, and upon notification by the sheriff, the county treasurer, or the city treasurer in the case of an authority created pursuant to subsection (3) of section 77-3201, shall mark the tax bills to the date of such confirmation as canceled by sale to the authority, and shall take credit for the full amount of such tax bills, including principal amount, interest, penalties, fees, and costs, on his or her books and his or her statements with any other taxing authorities.(2) Subsection (1) of this section shall not apply if the real estate offered for sale under the tax foreclosure laws of this state lies within a municipality that has created a land bank pursuant to the Nebraska Municipal Land Bank Act.Source   Laws 1973, LB 73, § 11;   Laws 1982, LB 630, § 2;  Laws 2009, LB360, § 6;  Laws 2013, LB97, § 27. Cross References  Nebraska Municipal Land Bank Act, see section 19-5201.
NE Code § 77-3212 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3212 - Title subject to rights-of-way, easements, covenants, and rights of redemption.

77-3212.  Title subject to rights-of-way, easements, covenants, and rights of redemption.(1) The title to any real estate which shall vest in the authority under the Land Reutilization Act shall be held by the authority in trust for the tax bill owners and taxing authorities having an interest in any tax liens which were foreclosed, as their interests may appear in the judgment of foreclosure.(2) The title to any real estate which shall vest in any purchaser or the authority upon confirmation of such sale by the court shall be an absolute estate in fee simple, subject to rights-of-way, easements, and covenants thereon and subject to all rights of redemption provided by law or the Constitution.Source   Laws 1973, LB 73, § 12;  Laws 2008, LB710, § 5.
NE Code § 77-3213 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3213 - Act, how cited.

77-3213.  Act, how cited.Sections 77-3201 to 77-3213 shall be known and may be cited as the Land Reutilization Act.Source   Laws 1973, LB 73, § 13;  Laws 2008, LB710, § 6;  Laws 2013, LB97, § 28.
NE Code § 77-3301 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3301 - Decedent's domicile; arbitration agreement.

77-3301.  Decedent's domicile; arbitration agreement.When the Nebraska taxing authority claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Nebraska taxing authority may make a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.Source  Laws 1976, LB 584, § 1.
NE Code § 77-3302 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3302 - Arbitration board; hearings.

77-3302.  Arbitration board; hearings.The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence, and to examine and cross-examine witnesses.Source  Laws 1976, LB 584, § 2.
NE Code § 77-3303 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3303 - Powers of board; contempt proceedings.

77-3303.  Powers of board; contempt proceedings.The board shall have power to administer oaths, take testimony, subpoena, and require the attendance of witnesses and the production of books, papers, and documents and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this state, upon application by the board, may make an order requiring compliance with the subpoena, and the court may punish failure to obey the order as a contempt.Source  Laws 1976, LB 584, § 3.
NE Code § 77-3304 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3304 - Board; determination of domicile.

77-3304.  Board; determination of domicile.The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.Source  Laws 1976, LB 584, § 4.
NE Code § 77-3305 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3305 - Board; majority vote.

77-3305.  Board; majority vote.Except as provided in section 77-3303 in respect of the issuance of subpoenas, all questions arising in the course of the proceeding shall be determined by majority vote of the board.Source  Laws 1976, LB 584, § 5.
NE Code § 77-3306 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3306 - Filing of determination of domicile and other documents.

77-3306.  Filing of determination of domicile and other documents.The Nebraska taxing authority, the board, or the executor or administrator shall file the determination of the board as to domicile, the record of the board's proceedings, and the agreement, or a duplicate, made pursuant to section 77-3301, with the authority having jurisdiction to determine the death taxes in the state determined to be the domicile and shall file copies of all such documents with the authorities that would have been empowered to determine the death taxes in each of the other states involved.Source  Laws 1976, LB 584, § 6.
NE Code § 77-3307 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3307 - No interest for nonpayment of taxes.

77-3307.  No interest for nonpayment of taxes.In any case where it is determined by the board that the decedent died domiciled in this state, no interest otherwise imposed by sections 77-2010 and 77-2102, for nonpayment of death taxes between the date of the agreement and of filing of the determination of the board as to domicile shall be charged.Source  Laws 1976, LB 584, § 7.
NE Code § 77-3308 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3308 - Compromise by parties to arbitration agreement.

77-3308.  Compromise by parties to arbitration agreement.Nothing contained herein shall prevent at any time a written compromise as provided by section 77-3310 by all parties to the agreement made pursuant to section 77-3301, fixing the amounts to be accepted by this and any other state involved in full satisfaction of death taxes.Source  Laws 1976, LB 584, § 8.
NE Code § 77-3309 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3309 - Board; compensation and expenses.

77-3309.  Board; compensation and expenses.The compensation and expenses of the members of the board and its employees may be agreed upon among such members and the executor or administrator and if they cannot agree shall be fixed by the probate court of the state determined by the board to be the domicile of the decedent. The amounts so agreed upon or fixed shall be deemed an administration expense and shall be payable by the executor or administrator.Source  Laws 1976, LB 584, § 9.
NE Code § 77-3310 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3310 - Compromise agreement; amount accepted as full satisfaction of death taxes; filing of agreement; interest; how computed.

77-3310.  Compromise agreement; amount accepted as full satisfaction of death taxes; filing of agreement; interest; how computed.When the Nebraska taxing authority claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Nebraska taxing authority may make a written agreement of compromise with the other taxing authorities and the executor or administrator that a certain sum shall be accepted in full satisfaction of any and all death taxes imposed by this state, including any interest to the date of filing the agreement. The agreement shall also fix the amount to be accepted by the other states in full satisfaction of death taxes. The executor or administrator is hereby authorized to make such agreement. Either the Nebraska taxing authority or the executor or administrator shall file the agreement, or a duplicate, with the authority that would be empowered to determine death taxes for this state if there had been no agreement, and thereupon the tax shall be deemed conclusively fixed as therein provided. Unless the tax is paid within ninety days after filing the agreement, interest as provided for by sections 77-2010 and 77-2102, shall thereafter accrue upon the amount fixed in the agreement but the time between the decedent's death and the filing shall not be included in computing such interest.Source  Laws 1976, LB 584, § 10.
NE Code § 77-3311 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3311 - Determination of domicile; election to invoke act; notice; rejection; effect.

77-3311.  Determination of domicile; election to invoke act; notice; rejection; effect.In any case in which this state and one or more other states each claims that it was a domicile of a decedent at the time of his or her death and no judicial determination of domicile for death tax purposes has been made in any of such states, any executor or administrator or the taxing official of any such state may elect to invoke the provisions of the Uniform Act on Interstate Arbitration and Compromise of Death Taxes. Such election shall be evidenced by mailing notice to the taxing officials of any such state and to each executor, ancillary administrator, and interested person. Any executor or administrator may reject such election by mailing notice to the taxing officials involved and to all other executors within forty days after the receipt of such notice of election. If such election is rejected, no further proceedings shall be had under the act. If such election is not rejected, the dispute as to the death taxes shall be determined solely as provided in the act, and no other proceedings to determine or assess such death taxes shall thereafter be instituted in the courts of this state or otherwise.Source   Laws 1976, LB 584, § 11;   Laws 1987, LB 93, § 21;  Laws 2012, LB727, § 47.
NE Code § 77-3312 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3312 - Reciprocal application.

77-3312.  Reciprocal application.Sections 77-3301 to 77-3316 shall apply only to cases in which each of the states involved has a law identical with or substantially similar to sections 77-3301 to 77-3316.Source  Laws 1976, LB 584, § 12.
NE Code § 77-3313 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3313 - Terms, defined.

77-3313.  Terms, defined.For purposes of the Uniform Act on Interstate Arbitration and Compromise of Death Taxes, (1) state shall mean any state, territory, or possession of the United States and the District of Columbia and (2) Nebraska taxing authority shall mean (a) the Attorney General or the Tax Commissioner for state estate or generation-skipping transfer tax purposes and (b) the Attorney General or the county attorney for Nebraska inheritance tax purposes.Source   Laws 1976, LB 584, § 13;   Laws 1992, LB 1004, § 20.
NE Code § 77-3314 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3314 - Act, how interpreted.

77-3314.  Act, how interpreted.Sections 77-3301 to 77-3316 shall be so interpreted and construed as to effectuate their general purpose to make uniform the law of those states which enact them.Source  Laws 1976, LB 584, § 14.
NE Code § 77-3315 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3315 - Act, how cited.

77-3315.  Act, how cited.Sections 77-3301 to 77-3316 shall be known and may be cited as the Uniform Act on Interstate Arbitration and Compromise of Death Taxes.Source  Laws 1976, LB 584, § 15.
NE Code § 77-3316 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3316 - Act, time of taking effect.

77-3316.  Act, time of taking effect.Sections 77-3301 to 77-3316 shall apply to estates of decedents dying before or after their enactment.Source  Laws 1976, LB 584, § 16.
NE Code § 77-3401 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3401 - Act, how cited.

77-3401.  Act, how cited.Sections 77-3401 to 77-3411 shall be known and may be cited as the Local Option Tax Control Act.Source  Laws 1978, Spec. Sess., LB 2, § 1.
NE Code § 77-3402 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3402 - Political subdivisions; budget limitation; petition; election; procedure.

77-3402.  Political subdivisions; budget limitation; petition; election; procedure.If the voters of any political subdivision of the state authorized to levy a tax or cause a tax to be levied determine that a limitation of the budget of the political subdivision funded by property taxes is needed, they may call for an election for that purpose. When ten percent of the registered voters of any political subdivision sign a petition calling for a limitation on the budget funded by property taxes, the question of such budget limitation shall be placed before the voters at a general, primary, or special election. The petition shall be filed with the governing body of the political subdivision. The budget limitation shall be adopted if approved by a majority of those voting on the question. Voting at such general, primary, or special election shall be by those persons who are authorized to vote for the members of the governing body of such political subdivision. For the purposes of the Local Option Tax Control Act, the term budget funded by property taxes shall include all funds the source of which is a property tax, regardless of the purpose of such funds, except such funds as are necessary to pay interest on and for retiring, funding, or servicing bonded indebtedness during the upcoming fiscal year.Source   Laws 1978, Spec. Sess., LB 2, § 2;   Laws 1981, LB 17, § 1;   Laws 1992, LB 1063, § 188;   Laws 1992, Second Spec. Sess., LB 1, § 160.
NE Code § 77-3404 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3404 - Budget limitation; approval; effect.

77-3404.  Budget limitation; approval; effect.When a budget limitation is approved by the voters at a general, primary, or special election held for such purpose, the budget for the years in which taxes will be levied to fund such budget shall, except as provided in section 13-511, be limited as provided in the petition.Source   Laws 1978, Spec. Sess., LB 2, § 4;   Laws 1981, LB 17, § 2.
NE Code § 77-3405 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3405 - Petition; contents; election; when held.

77-3405.  Petition; contents; election; when held.The petition calling for a budget limitation election and the election notice shall refer to section 77-3402, state the percentage limitation placed on the budget for the ensuing two years, and specify the first year for which such limitation is applicable. All elections held pursuant to section 77-3402 or 77-3410 shall be held at least ninety days prior to the date on which the fiscal year of the affected political subdivision begins and shall affect the budgets for the fiscal years specified subsequent to such election, except that elections for which petitions have been completed prior to April 11, 1981, shall not be subject to such ninety-day limitation but shall be held prior to August 15, 1981.Source   Laws 1978, Spec. Sess., LB 2, § 5;   Laws 1981, LB 17, § 3.
NE Code § 77-3406 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3406 - Election; notice; ballot; form.

77-3406.  Election; notice; ballot; form.(1) Notice of an election held pursuant to section 77-3402 or 77-3410 shall state the date on which the election is to be held and the hours the polls will be open. Such notice shall be published in a newspaper that is published in or of general circulation in the political subdivision at least fifteen days prior to such election. If no newspaper is published in or of general circulation in the political subdivision, notice shall be posted in each of three public places therein.(2) The governing body shall prescribe the form of the ballot to be used at the election, and the proposition appearing on such ballot shall state the percentage limitation to be placed on the budget for the ensuing two years and specify the two years for which such limitation is applicable. The form of submission upon the ballot shall be as follows:For a budget limitationAgainst a budget limitation.Source   Laws 1978, Spec. Sess., LB 2, § 6;   Laws 1981, LB 17, § 4.
NE Code § 77-3407 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3407 - Petition; unlawful signature; penalty.

77-3407.  Petition; unlawful signature; penalty.Any person who signs a petition under section 77-3402, knowing that he or she is not a qualified voter in the place where such a petition is made, or bribes or gives or pays any money or thing of value to any person directly or indirectly to induce him or her to sign the petition, shall be guilty of a Class III misdemeanor.Source  Laws 1978, Spec. Sess., LB 2, § 7.
NE Code § 77-3408 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3408 - Election; statutes; applicability.

77-3408.  Election; statutes; applicability.The statutes of this state relating to election officers, voting places, election apparatus and blanks, preparation and form of ballots, information to voters, delivery of ballots, calling of elections, conduct of elections, manner of voting, counting of votes, records and certificates of election, and recounts of votes, so far as applicable, shall apply to voting on the question of establishing a budget limitation by the voters under the provisions of sections 77-3401 to 77-3411.Source  Laws 1978, Spec. Sess., LB 2, § 8.
NE Code § 77-3409 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3409 - Budget limitation; two or more proposals; how treated; placed on ballot.

77-3409.  Budget limitation; two or more proposals; how treated; placed on ballot.If two or more proposals relating to the budget level of a political subdivision are placed upon the ballot at a general, primary, or special election and more than one such proposal receives a majority of affirmative votes, the proposal receiving the largest number of affirmative votes shall be considered the successful proposal.Source   Laws 1978, Spec. Sess., LB 2, § 9;   Laws 1981, LB 17, § 5.
NE Code § 77-3410 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-3410 - Budget limitation; duration; termination; procedure.

77-3410.  Budget limitation; duration; termination; procedure.Any limitation placed on budgets pursuant to sections 77-3401 to 77-3411 shall remain in effect for only the ensuing two fiscal years, except that the governing body of a political subdivision may, during the first year of a two-year budget limitation, by a majority vote place the issue of terminating the limitation after the first year on the ballot at a general, primary, or special election. Such budget limitation shall be terminated at the end of the first year if such termination is approved by a majority of those voting on the issue. Such election shall be held at least ninety days prior to the date on which the second fiscal year subject to the limitation begins.Source   Laws 1978, Spec. Sess., LB 2, § 10;   Laws 1981, LB 17, § 6.