reglab/housing_qa huggingface dataset:
NE Code § 77-1613.04 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1613.04 - Assessment roll and tax list; corrections.

77-1613.04.  Assessment roll and tax list; corrections.The county assessor after July 25, or after August 10 in counties that have adopted a resolution to extend the deadline for hearing protests under section 77-1502, and with approval of the county board of equalization shall correct the assessment roll and the tax list, if necessary, in the case of a clerical error as defined in section 77-128 that results in a change in the value of the real property. Clerical errors that do not result in a change of value on the assessment roll may be corrected at any time by the county assessor. All corrections to the tax list shall be made as provided in section 77-1613.02.Source  Laws 1999, LB 194, § 30;  Laws 2005, LB 283, § 7.
NE Code § 77-1614 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1614 - Tax list; consolidated tax; how entered.

77-1614.  Tax list; consolidated tax; how entered.All taxes which are uniform, throughout any precinct, township, school district, learning community, village, city, county, or other taxing subdivision of a county, shall be formed into a single tax, be entered upon the tax list in a double column, and be denominated a consolidated tax.Source   Laws 1903, c. 73, § 140, p. 438;   R.S.1913, § 6460;   Laws 1921, c. 158, § 1, p. 649;   C.S.1922, § 5983;   C.S.1929, § 77-1805;   Laws 1933, c. 136, § 2, p. 517;   C.S.Supp.,1941, § 77-1805;   Laws 1943, c. 175, § 3(1), p. 611;   R.S.1943, § 77-1614;   Laws 1957, c. 334, § 1, p. 1168;   Laws 1997, LB 270, § 94;  Laws 2006, LB 1024, § 6. Annotations As to precincts, taxation is matter of allocation by the supervisor or county clerk, after equalization by the county and state boards of equalization, and after levy has been made by the county board. McDonald v. County of Lincoln, 141 Neb. 741, 4 N.W.2d 903 (1942).
NE Code § 77-1615.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1615.01 - Tax list; use of electronic data processing equipment; levy and collection of taxes.

77-1615.01.  Tax list; use of electronic data processing equipment; levy and collection of taxes.The county board of any county is authorized to direct that for all purposes of assessment of property, and for the levy and collection of taxes and special assessments, there shall be used tax records or random access devices suitable for use in connection with electronic data processing equipment or other mechanical office equipment, in accordance with procedures to be approved by the Property Tax Administrator. Such county board is also authorized to direct that a statement of taxes and special assessments be mailed or otherwise delivered to the person, firm, association, or corporation against whom such taxes are assessed. Failure to receive such statement shall not relieve the taxpayer from any liability to pay such taxes or assessments and penalties accrued thereon.Source   Laws 1965, c. 464, § 1, p. 1475;   Laws 1969, c. 676, § 1, p. 2601;   Laws 1995, LB 490, § 161.
NE Code § 77-1616 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1616 - Tax list; delivery to county treasurer; when; warrant for collection.

77-1616.  Tax list; delivery to county treasurer; when; warrant for collection.The tax list shall be completed by the county assessor and delivered to the county treasurer on or before November 22. At the same time the county assessor or county clerk shall transmit a warrant, which warrant shall be signed by the county assessor or county clerk and shall in general terms command the treasurer to collect taxes therein mentioned according to law. No informality therein, and no delay in the transmitting of the same after the time above specified, shall affect the validity of any taxes or sales, or other proceedings for the collection of taxes as provided for in this chapter. Whenever it shall be discovered that the warrant provided for in this section was not at the proper time attached to any tax list, or was not transmitted as herein provided for any preceding year or years, in the hands of the county treasurer, the county assessor shall forthwith attach or transmit such warrant, which shall be in the same form and have the same force and effect as if it had been attached to such tax list, or transmitted as herein provided, before the delivery thereof to the county treasurer.Source   Laws 1903, c. 73, § 141, p. 438;   R.S.1913, § 6461;   C.S.1922, § 5984;   C.S.1929, § 77-1806;   Laws 1943, c. 175, § 4, p. 612;   R.S.1943, § 77-1616;   Laws 1945, c. 189, § 4, p. 586;   Laws 1951, c. 265, § 1, p. 893;   Laws 1969, c. 677, § 1, p. 2602;   Laws 1997, LB 269, § 52;   Laws 1997, LB 270, § 96;   Laws 1998, LB 306, § 29;  Laws 2013, LB29, § 1. Annotations  Informality in certificate of clerk to tax list could be supplied upon discovery of deficiency. Belza v. Village of Emerson, 159 Neb. 651, 68 N.W.2d 272 (1955). County clerk has no power to make levy for additionally certified taxes after he has completed main tax list and delivered same to county treasurer. State ex rel. Long v. Barstler, 122 Neb. 167, 240 N.W. 273 (1931). Collection of taxes on real estate cannot be enforced until May 1 following the time the tax list is placed in the hands of the county treasurer. Cornell v. Maverick Loan & Trust Co., 95 Neb. 9, 144 N.W. 1072 (1914). Warrant is necessary to create a lien upon personal property. Platte Valley Milling Co. v. Malmsten, 79 Neb. 730, 113 N.W. 229 (1907). Warrant must be attached to give treasurer jurisdiction to seize personal property, but is not essential to sale of real estate for taxes. Grant v. Bartholomew, 57 Neb. 673, 78 N.W. 314 (1899); Reynolds v. Fisher, 43 Neb. 172, 61 N.W. 695 (1895).
NE Code § 77-1617 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1617 - Tax list; property of county; form.

77-1617.  Tax list; property of county; form.The tax list shall be the property of the county and shall be substantially in the form set forth in this section, with such additions and amendments thereto as may be necessary to make it conform to law. Owners' Names Description of Lands or Town Lots Part of section or part of town Section or lot Town or block Improvements on leased lands Range Acres Value No. School District No. Road District State and County Consolidated Tax  County and District Taxes Road Tax Sch. Dist. Tax Sch. Dist. Bond Tax Precinct Tax Advertising Total No. of Receipt Remarks Source   Laws 1903, c. 73, § 142, p. 438;   R.S.1913, § 6462;   C.S.1922, § 5985;   C.S.1929, § 77-1807;   Laws 1943, c. 175, § 5, p. 612;   R.S.1943, § 77-1617;   Laws 1945, c. 189, § 5, p. 587;   Laws 1949, c. 238, § 1, p. 650;   Laws 1957, c. 334, § 2, p. 1169;   Laws 1992, LB 1063, § 133;   Laws 1992, Second Spec. Sess., LB 1, § 106;   Laws 1997, LB 270, § 97.  Annotations  Tax list made in conformity with statute is prima facie evidence that levy is as made, and conclusive as against claim of irregularities in making such levy. Holthaus v. Adams County, 74 Neb. 861, 105 N.W. 632 (1905). Assessments being regularly entered, presumption is that officers did their duty and corrected errors and irregularities in manner provided by law. Chamberlain Banking House v. Woolsey, 60 Neb. 516, 83 N.W. 729 (1900).
NE Code § 77-1618 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1618 - Tax list; entry of amount.

77-1618.  Tax list; entry of amount.As soon as the county treasurer receives the tax lists of the county, he or she shall enter in the column opposite the description of the property the amount of unpaid taxes with the year or years in which such taxes were due and the date of unredeemed sales, if any, for previous years on such property.Source   Laws 1903, c. 73, § 143, p. 439;   R.S.1913, § 6463;   C.S.1922, § 5986;   C.S.1929, § 77-1808;   R.S.1943, § 77-1618;   Laws 1992, LB 1063, § 134;   Laws 1992, Second Spec. Sess., LB 1, § 107.  Annotations  Failure to enter delinquent taxes will not invalidate sale for taxes assessed for subsequent year. Carman v. Harris, 61 Neb. 635, 85 N.W. 848 (1901). As soon as the county treasurer receives the tax lists, the treasurer shall enter the amount of unpaid taxes opposite each description. County of Sarpy v. Jansen Real Estate Co., 7 Neb. App. 676, 584 N.W.2d 824 (1998).
NE Code § 77-1619 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1619 - Judgments against public corporations; payment by tax levy.

77-1619.  Judgments against public corporations; payment by tax levy.Whenever any judgment shall be obtained in any court of competent jurisdiction in this state for the payment of a sum of money against any county, township, school district, road district, town or city board of education, or against any municipal corporation, or when any such judgment has been recovered and now remains unpaid, it shall be the duty of the county board, school district board of education, city council or other corporate officers, as the case may require, to make provision for the prompt payment of the same.Source   Laws 1867 (Ter.), § 1, p. 13;   R.S.1913, § 6464;   C.S.1922, § 5987;   C.S.1929, § 77-1809;   R.S.1943, § 77-1619. Annotations  Irrigation district is not a municipal corporation, and levy of taxes to pay judgment against it could not be made under this section. Loup County v. Rumbaugh, 151 Neb. 563, 38 N.W.2d 745 (1949). Remedy is furnished to compel payment of judgments secured against governmental subdivisions. Madison County v. School Dist. No. 2, 148 Neb. 218, 27 N.W.2d 172 (1947). By providing a method of payment of judgment against county, policy of state is shown that judgment should not be a lien on specific county property. Fremont Foundry & Machine Co. v. Saunders County, 136 Neb. 101, 285 N.W. 115 (1939). This section is not repealed by Omaha charter. Benner v. County Board of Douglas County, 121 Neb. 773, 238 N.W. 735 (1931). Judgment for damages for breach of contract with school teacher must be collected from special levy. State ex rel. Hadsell v. Putnam, 103 Neb. 846, 174 N.W. 609 (1919). Judgment becomes dormant after five years, if no levy is made and no proceedings begun to compel levy. Levy of tax to pay judgment will not revive it. Alter v. State of Nebraska, ex rel. Kountze Bros., 62 Neb. 239, 86 N.W. 1080 (1901). Where judgments are rendered subsequent to general levy, it is duty of county board to make special levy. Jackson v. Washington County, 34 Neb. 680, 52 N.W. 169 (1892).
NE Code § 77-1620 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1620 - Judgments against public corporations; payment by levy in addition to levy for ordinary purposes.

77-1620.  Judgments against public corporations; payment by levy in addition to levy for ordinary purposes.If the amount of revenue derived from taxes levied and collected for ordinary purposes shall be insufficient to meet and pay the current expenses for the year in which the levy is made, and also to pay the judgments remaining unpaid, it shall be the duty of the proper officers of the corporation, against which any such judgments shall have been obtained and remain unsatisfied, to at once proceed and levy and collect a sufficient amount of money to pay off and discharge such judgments.Source   Laws 1867 (Ter.), § 2, p. 13;   R.S.1913, § 6465;   C.S.1922, § 5988;   C.S.1929, § 77-1810;   R.S.1943, § 77-1620. Annotations  A levy of tax for payment of judgment is unauthorized if no judgment exists at time of levy. Custer County v. Chicago, B. & Q. R. R. Co., 62 Neb. 657, 87 N.W. 341 (1901). Board of equalization has power to levy tax on village or city of less than 5,000 inhabitants in excess of maximum rate for general purposes, to pay judgment, but not in school district. Dawson County v. Clark, 58 Neb. 756, 79 N.W. 822 (1899). This section does not permit levy to pay judgment against county in excess of constitutional limit. Chase County v. Chicago, B. & Q. R. R. Co., 58 Neb. 274, 78 N.W. 502 (1899). Courts will not control action of board of equalization in levying taxes to pay judgment where constitutional limit has been levied. State of Nebraska ex rel. Rock County v. Sheldon, 53 Neb. 365, 73 N.W. 694 (1898). Municipality is required to levy tax to pay judgment for cost of utility plants in excess of bond issue, notwithstanding limitation of tax for general purposes. Village of Oshkosh v. State, 20 F.2d 621 (8th Cir. 1927).
NE Code § 77-1621 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1621 - Judgments against public corporations; special tax levy; how collected.

77-1621.  Judgments against public corporations; special tax levy; how collected.The tax shall be levied upon all the taxable property in the district, county, township, town or city bound by the judgment, and shall be collected in the same manner and at the same time provided by law for the collection of other taxes.Source   Laws 1867 (Ter.), § 3, p. 13;   R.S.1913, § 6466;   C.S.1922, § 5989;   C.S.1929, § 77-1811;   R.S.1943, § 77-1621.
NE Code § 77-1622 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1622 - Judgments against public corporations; duty of corporate authorities to make levy.

77-1622.  Judgments against public corporations; duty of corporate authorities to make levy.The corporate officers whose duty it is to levy and collect taxes for the payment of the current expenses of any such corporation, against which a judgment may be so obtained, shall also be required to levy and collect the special tax herein provided for, for the payment of judgments.Source   Laws 1867 (Ter.), § 4, p. 13;   R.S.1913, § 6467;   C.S.1922, § 5990;   C.S.1929, § 77-1812;   R.S.1943, § 77-1622. Annotations  Mandamus will not lie to compel school officers to report amount of taxes necessary to pay judgment, while dormant. State of Nebraska ex rel. Craig v. School Dist. No. 2 of Phelps County, 25 Neb. 301, 41 N.W. 155 (1888). Municipality is required to levy tax to pay judgment for cost of utility plants in excess of bond issue. Village of Oshkosh v. State, 20 F.2d 621 (8th Cir. 1927).
NE Code § 77-1623 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1623 - Judgments against public corporations; failure or refusal of corporate authorities to levy; action against officers; mandamus.

77-1623.  Judgments against public corporations; failure or refusal of corporate authorities to levy; action against officers; mandamus.If any such corporate authorities, whose duty it is, under the provisions of sections 77-1601 to 77-1624, to so levy and collect the tax necessary to pay off any such judgment, fail, refuse, or neglect to make provision for the immediate payment of such judgments, after request made by the owner or any person having an interest therein, such officers shall become personally liable to pay such judgments, and the party or parties interested may have an action against such defaulting officers to recover the money due on the judgment, or he, she, or they having such interest may apply to the district court of the county in which the judgment is obtained, or to the judge thereof in vacation, for a writ of mandamus to compel the proper officers to proceed to collect the necessary amount of money to pay off such indebtedness, as provided in such sections. When a proper showing is made by the applicant for the writ, it shall be the duty of the district court or judge, as the case may be, to grant and issue the writ to the delinquents, and the proceedings to be had in the premises shall conform to the rules and practice of the court, and the laws in such cases made and provided.Source   Laws 1867 (Ter.), § 5, p. 13;   R.S.1913, § 6468;   C.S.1922, § 5991;   C.S.1929, § 77-1813;   R.S.1943, § 77-1623;   Laws 1995, LB 490, § 162;  Laws 2004, LB 973, § 41.  Annotations  Mandamus will not lie to compel the issuance of a warrant upon the current funds of a school district to pay judgment for breach of contract with a school teacher. State ex rel. Hadsell v. Putnam, 103 Neb. 846, 174 N.W. 609 (1919). Mandamus will not lie to enforce the levy of a tax in excess of constitutional or statutory limit. State of Nebraska ex rel. Young v. Royse, 71 Neb. 1, 98 N.W. 459 (1904). Payment of judgment is by warrant. Mandamus will lie to enforce payment. State of Nebraska ex rel. Clark & Leonard Investment Co. v. Scotts Bluff County, 64 Neb. 419, 89 N.W. 1063 (1902). Where county board has over a period of years failed to include judgments in annual estimate and levy, mandamus lies to compel performance. State ex rel. State Journal Co. v. Knievel, 5 Neb. Unof. 219, 97 N.W. 798 (1903). Mandamus will lie to compel village to levy tax to pay judgment against village. Village of Oshkosh v. State of Nebraska, 20 F.2d 621 (8th Cir. 1927). No demand upon the officers of a municipality to levy a tax is necessary before instituting proceedings for mandamus. United States ex rel. Masslich v. Saunders, 124 F. 124 (8th Cir. 1903). Federal courts may issue writs of mandamus to compel the levy of a tax to pay judgments. Deuel County v. First National Bank of Buchanan County, Mo., 86 F. 264 (8th Cir. 1898).
NE Code § 77-1624 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1624 - Taxes delinquent five or more years; collection; receipts; proration; remittance of state taxes to State Treasurer; how credited.

77-1624.  Taxes delinquent five or more years; collection; receipts; proration; remittance of state taxes to State Treasurer; how credited.It shall be the duty of the county treasurer for each and every county, when collecting personal and real estate taxes being delinquent five years or more, to receipt for such taxes on a receipt for the fifth delinquent year. Such taxes so collected shall be prorated in proportion to the levies applicable for the year levied. All state taxes when collected shall be remitted to the State Treasurer and by him or her credited to the fund or funds for which the levy or levies were made, and all county funds when collected shall be placed to the credit of the county general fund; all municipal, school district, learning community, township, precinct, and special funds shall be entered in separate columns. All taxes so consolidated shall be paid in order of priority of delinquency.Source   Laws 1913, c. 235, § 1, p. 738;   R.S.1913, § 6469;   C.S.1922, § 5992;   C.S.1929, § 77-1814;   R.S.1943, § 77-1624;   Laws 1963, c. 454, § 1, p. 1480;  Laws 2006, LB 1024, § 7.
NE Code § 77-1630 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1630 - Property Tax Request Act, how cited.

77-1630.  Property Tax Request Act, how cited.Sections 77-1630 to 77-1634 shall be known and may be cited as the Property Tax Request Act.Source  Laws 2021, LB644, § 1.   Operative Date: January 1, 2022
NE Code § 77-1631 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1631 - Terms, defined.

77-1631.  Terms, defined.For purposes of the Property Tax Request Act:(1) Allowable growth percentage means a percentage equal to the sum of (a) two percent plus (b) the political subdivision's real growth percentage;(2) Excess value means an amount equal to the assessed value of the real property included in a tax increment financing project minus the redevelopment project valuation for such real property;(3) Property tax request means the total amount of property taxes requested to be raised for a political subdivision through the levy imposed pursuant to section 77-1601;(4) Real growth percentage means the percentage obtained by dividing (a) the political subdivision's real growth value by (b) the political subdivision's total real property valuation from the prior year;(5) Real growth value means and includes:(a) The increase in a political subdivision's real property valuation from the prior year to the current year due to (i) improvements to real property as a result of new construction and additions to existing buildings, (ii) any other improvements to real property which increase the value of such property, (iii) annexation of real property by the political subdivision, and (iv) a change in the use of real property; and(b) The annual increase in the excess value for any tax increment financing project located in the political subdivision;(6) Redevelopment project valuation has the same meaning as in section 18-2103; and(7) Tax increment financing project means a redevelopment project as defined in section 18-2103 that is financed through the division of taxes as provided in section 18-2147.Source  Laws 2021, LB644, § 2.   Operative Date: January 1, 2022
NE Code § 77-1634 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1634 - Failure to comply with act; effect.

77-1634.  Failure to comply with act; effect.(1) Except as provided in subsection (2) of this section, any levy which is not in compliance with the Property Tax Request Act and section 77-1601 shall be construed as an unauthorized levy under section 77-1606.(2) An inadvertent failure to comply with the Property Tax Request Act shall not invalidate a political subdivision's property tax request or constitute an unauthorized levy under section 77-1606. The failure of a taxpayer to receive a postcard as required under the act shall not invalidate a political subdivision's property tax request or constitute an unauthorized levy under section 77-1606.Source  Laws 2021, LB644, § 5.   Operative Date: January 1, 2022
NE Code § 77-1702 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1702 - Collection of taxes; medium of payment.

77-1702.  Collection of taxes; medium of payment.State warrants are receivable for the amount payable into the state treasury on account of tax levied for general state purposes. County warrants are receivable for the amount payable into the county treasury for general purposes. City warrants shall be received for the city general tax, village warrants for the village general tax, and town warrants for the town general tax. State, city, village, or township taxes, levied for other special purposes, may be paid by warrants drawn and payable out of the particular fund on account of which they are tendered. Lawful money of the United States, checks, drafts, credit cards, charge cards, debit cards, money orders, electronic funds transfers, or other bills of exchange may be accepted in payment of any state, county, village, township, school district, learning community, or other governmental subdivision tax, levy, excise, duty, custom, toll, penalty, fine, license, fee, or assessment of whatever kind or nature, whether general or special.Source   Laws 1903, c. 73, § 145, p. 440;   R.S.1913, § 6474;   C.S.1922, § 5997;   C.S.1929, § 77-1902;   R.S.1943, § 77-1702;   Laws 1959, c. 353, § 3, p. 1245;   Laws 1965, c. 492, § 1, p. 1578;   Laws 1997, LB 70, § 5;  Laws 2002, LB 994, § 21;  Laws 2006, LB 1024, § 8. Annotations Treasurer has no authority to receive anything but lawful money, and may refuse check or draft, but, if accepted and paid, will operate as payment. Richards v. Hatfield, 40 Neb. 879, 59 N.W. 777 (1894).