reglab/housing_qa huggingface dataset:
NE Code § 77-1775 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1775 - Tax paid as result of clerical error, misunderstanding, or mistake; refund or credit; procedure.

77-1775.  Tax paid as result of clerical error, misunderstanding, or mistake; refund or credit; procedure.(1) In case of payment of any taxes upon property valued by the state made as a result of a clerical error or honest mistake or misunderstanding, except as to valuation or equalization, on the part of the taxing officials of the state or the taxpayer, the taxpayer shall make a written claim for a credit or refund of the tax paid within two years from the date the tax was due. The claim shall set forth the amount of the overpayment and the reasons therefor.(2) The Tax Commissioner may approve or disapprove the claim in whole or part without a hearing. The Tax Commissioner shall grant a hearing prior to taking any action on a claim for refund or credit if requested in writing by the taxpayer when the claim is filed or prior to any action being taken on the claim by the Tax Commissioner. The written order of the Tax Commissioner shall be mailed to the claimant within seven days after the date of the order. If the claim is denied in whole or part, the taxpayer may appeal within thirty days after the date of the written order of the Tax Commissioner to the Tax Equalization and Review Commission in accordance with section 77-5013.(3) Upon approval of the claim by the Tax Commissioner, the Property Tax Administrator shall certify the amount of the refund or credit to the county treasurer to whom the tax was paid or distributed. If only valuation was previously certified to a county or counties, then the Property Tax Administrator shall certify the value resulting from the written order to the official who received the original valuation which was changed by the written order. The refund shall be made in the manner prescribed in section 77-1736.06. The ordering of a refund or credit pursuant to this section shall not have a dispositional effect on any similar claim for refund or credit made by another taxpayer.Source   Laws 1983, LB 193, § 12;   Laws 1988, LB 352, § 157;   Laws 1989, LB 762, § 5;   Laws 1991, LB 829, § 17;   Laws 1995, LB 490, § 174;  Laws 2004, LB 973, § 42;  Laws 2007, LB334, § 87;  Laws 2009, LB166, § 17. Annotations Discriminatory taxes levied against railroad rolling stock in violation of section 306(1)(d) of the Railroad Revitalization and Regulatory Reform Act of 1976 are invalid within the meaning of this section. Dairyland Power Co-op v. State Bd. of Equal., 238 Neb. 696, 472 N.W.2d 363 (1991).
NE Code § 77-1775.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1775.01 - Appeal resulting in lower value; refund; procedure.

77-1775.01.  Appeal resulting in lower value; refund; procedure.(1) When property is valued or equalized by the Tax Commissioner, the Property Tax Administrator, or the Tax Equalization and Review Commission and an appeal is taken from such valuation or equalization and the final result of such appeal establishes a lower value than that upon which taxes have been paid, the amount of taxes paid on the value in excess of that finally determined value shall be refunded to the prevailing party who has paid such tax. If an appeal results in a lower value, only the taxpayer who is a party to the appeal shall be entitled to a refund.(2) Upon receipt of a final nonappealable order, the commission shall meet or the Property Tax Administrator shall act within thirty days thereof to order the recertification of valuation of the prevailing party.(3) The Property Tax Administrator upon receiving a certified copy of such recertification order shall recertify the amount of the valuation or tax to the county assessor of the county or counties to which the tax was paid or distributed. If only valuation was previously certified to a county or counties, then the Property Tax Administrator shall recertify the value resulting from the final nonappealable order to the county assessor who received the original valuation which was changed by the final order. The refund shall be made in the manner prescribed in section 77-1736.06. Nothing in this section shall be construed to mean that any taxpayer shall have had to pay any tax under protest or claim a refund of the tax paid.Source   Laws 1989, LB 762, § 6;   Laws 1989, Spec. Sess., LB 2, § 1;   Laws 1991, LB 829, § 18;   Laws 1992, Fourth Spec. Sess., LB 1, § 18;   Laws 1995, LB 490, § 175;   Laws 1997, LB 397, § 24.
NE Code § 77-1775.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1775.02 - Changes to section 77-1775.01; applicability.

77-1775.02.  Changes to section 77-1775.01; applicability.The changes made to section 77-1775.01 by Laws 1989, LB 2, Ninety-first Legislature, First Special Session, are expressly intended to apply to all litigation pending as of November 22, 1989.Source  Laws 1989, Spec. Sess., LB 2, § 2.
NE Code § 77-1776 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1776 - Overpayment due to clerical error or mistake; return by political subdivision; how treated.

77-1776.  Overpayment due to clerical error or mistake; return by political subdivision; how treated.Any political subdivision which has received proceeds from a levy imposed on all taxable property within an entire county which is in excess of that requested by the political subdivision under the Property Tax Request Act as a result of a clerical error or mistake shall, in the fiscal year following receipt, return the excess tax collections, net of the collection fee, to the county. By July 31 of the fiscal year following the receipt of any excess tax collections, the county treasurer shall certify to the political subdivision the amount to be returned. Such excess tax collections shall be restricted funds in the budget of the county that receives the funds under section 13-518.Source  Laws 1999, LB 36, § 1;  Laws 2021, LB644, § 21.   Operative Date: January 1, 2022  Cross References  Property Tax Request Act, see section 77-1630.
NE Code § 77-1777 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1777 - Tax refund; sections applicable.

77-1777.  Tax refund; sections applicable.Sections 77-1778 to 77-1782 shall apply to any tax, except property taxes, collected by the Tax Commissioner to the extent that specific refund provisions have not been enacted. If there is any conflict between any specific refund statutes and the provisions of sections 77-1778 to 77-1782, the specific refund statutes shall control.Source   Laws 1987, LB 523, § 36;   Laws 1989, LB 762, § 7;   Laws 1996, LB 1041, § 3.
NE Code § 77-1778 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1778 - Tax refund; file claim; when.

77-1778.  Tax refund; file claim; when.When any person believes that he or she has made payment of a tax or any penalty or interest that is in excess of his or her tax liability for any reason, he or she may file a claim with the Tax Commissioner for a refund of such overpayment.Source  Laws 1987, LB 523, § 37.
NE Code § 77-1779 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1779 - Tax refund; claim; contents; form.

77-1779.  Tax refund; claim; contents; form.(1) A claim for a refund shall be in writing and filed with the Tax Commissioner within three years of the date (a) on which the overpayment was made or (b) on which the tax was required to be paid, whichever is later.(2) The claim shall state the reason for the overpayment and the amount of refund or credit requested.(3) The Tax Commissioner may prescribe the necessary forms for the filing of a claim for refund.(4) An amended return reducing the amount of the liability and containing an explanation of the reduction shall constitute a refund claim.Source  Laws 1987, LB 523, § 38.
NE Code § 77-1780 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1780 - Tax refund; Tax Commissioner; powers; duties; interest.

77-1780.  Tax refund; Tax Commissioner; powers; duties; interest.(1) Pursuant to this section, the Tax Commissioner may approve the claim for refund, in whole or in part.(2) The Tax Commissioner shall grant a hearing prior to taking any action on a claim for a refund if requested in writing by the taxpayer when the claim is filed or prior to any action being taken on the claim.(3) The Tax Commissioner shall notify the taxpayer in writing of the denial of his or her claim for a refund. The notification shall be made by mail.(4) Upon approval, the Tax Commissioner shall cause:(a) A refund to be paid from the fund to which the tax was originally deposited;(b) A credit to be established against the subsequent tax liability of the taxpayer if the amount of the credit does not exceed twelve times the average monthly tax liability of the taxpayer; or(c) A credit to be applied to any other existing liability for any other tax collected by the Tax Commissioner.(5) The payment of the claim for a refund, the allowance of a credit, or the application of the refund to an existing balance, in whole or in part, shall be considered a final decision of the Tax Commissioner for the purposes of the Administrative Procedure Act.(6) Interest shall be paid from the date of overpayment or the date the tax was required to be paid, whichever is later, until the date the overpayment is refunded, credited, or applied.(7) Interest shall be paid at the rate specified in section 45-104.02, as such rate may from time to time be adjusted.Source   Laws 1987, LB 523, § 39;   Laws 1996, LB 1041, § 4;  Laws 2012, LB727, § 33. Cross References  Administrative Procedure Act, see section 84-920.
NE Code § 77-1781 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1781 - Tax refund; denial; appeal.

77-1781.  Tax refund; denial; appeal.The denial, in whole or in part, of a claim for refund shall be considered a final action of the Tax Commissioner. The denial may be appealed, and the appeal shall be in accordance with the Administrative Procedure Act.Source   Laws 1987, LB 523, § 40;   Laws 1988, LB 352, § 158.  Cross References  Administrative Procedure Act, see section 84-920.
NE Code § 77-1782 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1782 - Tax refund; erroneous payment; how treated.

77-1782.  Tax refund; erroneous payment; how treated.(1) Any refund that is erroneously paid shall be considered an underpayment of the tax liability and may be assessed and collected in the same manner as any other underpayment of the tax required to be paid.(2) It shall be an underpayment as of the date of the payment of the refund, the date the refund was applied to another liability, or the date the credit was used by the taxpayer to satisfy a subsequent tax liability.Source  Laws 1987, LB 523, § 41.
NE Code § 77-1785 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1785 - Residential real property; sale; proration of taxes due.

77-1785.  Residential real property; sale; proration of taxes due.Whenever residential real property is sold, the property taxes due on such real property for the year in which the sale occurred shall be prorated based on the number of days the buyer and seller owned the property during such year, unless the buyer and seller have agreed to a different proration of such property taxes.Source  Laws 2021, LB466, § 1.   Effective Date: August 28, 2021
NE Code § 77-1801 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1801 - Real property taxes; collection by sale; when.

77-1801.  Real property taxes; collection by sale; when.Except for delinquent taxes on mobile homes, cabin trailers, manufactured homes, or similar property assessed and taxed as improvements to leased land, all real estate on which the taxes shall not have been paid in full, as provided by law, on or before the first Monday of March, after they become delinquent, shall be subject to sale on or after such date.Source   Laws 1903, c. 73, § 193, p. 459;   R.S.1913, § 6521;   C.S.1922, § 6049;   C.S.1929, § 77-2001;   Laws 1933, c. 136, § 4, p. 518;   Laws 1937, c. 167, § 23, p. 655;   Laws 1939, c. 98, § 23, p. 442;   Laws 1941, c. 157, § 23, p. 626;   C.S.Supp.,1941, § 77-2001;   R.S.1943, § 77-1801;   Laws 1986, LB 531, § 1;  Laws 2000, LB 968, § 70.  Annotations  Under this section, properties with delinquent real estate taxes on or before the first Monday of March may be sold at a tax sale. HBI, L.L.C. v. Barnette, 305 Neb. 457, 941 N.W.2d 158 (2020). Actions challenging title obtained via a tax deed are governed by statute. Adair Holdings v. Johnson, 304 Neb. 720, 936 N.W.2d 517 (2020).
NE Code § 77-1802 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1802 - Real property taxes; delinquent tax list; notice of sale.

77-1802.  Real property taxes; delinquent tax list; notice of sale.The county treasurer shall, not less than four nor more than six weeks prior to the first Monday of March in each year, make out a list of all real property subject to sale and the amount of all delinquent taxes against each item with an accompanying notice stating that so much of such property described in the list as may be necessary for that purpose will, on the first Monday of March next thereafter, be sold by such county treasurer at public auction at his or her office for the taxes, interest, and costs thereon. In making such list, the county treasurer shall describe the property as it is described on the tax list and shall include the property's parcel number, if any.Source   Laws 1903, c. 73, § 194, p. 459;   R.S.1913, § 6522;   C.S.1922, § 6050;   Laws 1929, c. 169, § 1, p. 583;   C.S.1929, § 77-2002;   Laws 1933, c. 136, § 5, p. 519;   Laws 1937, c. 167, § 24, p. 655;   Laws 1939, c. 98, § 24, p. 442;   Laws 1941, c. 157, § 24, p. 626;   C.S.Supp.,1941, § 77-2002;   R.S.1943, § 77-1802;   Laws 1986, LB 531, § 2;   Laws 1992, LB 1063, § 139;   Laws 1992, Second Spec. Sess., LB 1, § 112;  Laws 2019, LB463, § 1.  Annotations  Requirement to include all delinquent taxes applies to the delinquent tax list and not to private tax sale, and does not require county treasurer to include in private sale all taxes delinquent at time of sale. McGerr v. Bradley, 117 Neb. 841, 223 N.W. 132 (1929), overruling Wight v. McGuigan, 94 Neb. 358, 143 N.W. 232 (1913). Notice is not required of a private sale of lands previously noticed for public sale at which they were not sold. Kittle v. Shervin, 11 Neb. 65, 7 N.W. 861 (1881).
NE Code § 77-1803 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1803 - Real property taxes; notice of sale; sufficiency of description.

77-1803.  Real property taxes; notice of sale; sufficiency of description.In describing real property in the notice required by section 77-1802 and in all proceedings relative to assessing, advertising, or selling the property for taxes, it shall be sufficient to designate the township, range, sections, or part of section and also the number of lots and blocks, by initial letters, abbreviations, and figures.In describing improvements on leased land for such notice and proceedings, the words "Improvements Only Located Upon" shall precede the designation of such property as set out in this section.Source   Laws 1903, c. 73, § 195, p. 460;   R.S.1913, § 6523;   C.S.1922, § 6051;   C.S.1929, § 77-2003;   R.S.1943, § 77-1803;   Laws 1992, LB 1063, § 140;   Laws 1992, Second Spec. Sess., LB 1, § 113.  Annotations  Description is sufficient if interested parties are enabled thereby to determine what property is intended. Kuska v. Kubat, 147 Neb. 139, 22 N.W.2d 484 (1946). Where land was described as part of lot 5, B. 41, tax was void for uncertainty. Spiech v. Tierney, 56 Neb. 514, 76 N.W. 1090 (1898). It is sufficient if description affords notice and protects owner's rights. Kershaw v. Jansen, 49 Neb. 467, 68 N.W. 616 (1896). Taxes levied were valid although plat by which lots had been described had never been recorded. Roads v. Estabrook, 35 Neb. 297, 53 N.W. 64 (1892); Bryant v. Estabrook, 16 Neb. 217, 20 N.W. 245 (1884). Description is sufficient if property can be identified. Alexander v. Hunter, 29 Neb. 259, 45 N.W. 461 (1890); Lynam v. Anderson, 9 Neb. 367, 2 N.W. 732 (1879); Concordia L. & T. Co. v. Van Camp, 2 Neb. Unof. 633, 89 N.W. 744 (1902).
NE Code § 77-1805 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1805 - Real property taxes; affidavits of publication; by whom made.

77-1805.  Real property taxes; affidavits of publication; by whom made.Every printer who shall publish such list and notice shall, immediately after the last publication thereof, furnish to the treasurer of the proper county an affidavit of publication made by the publisher, manager or foreman of such newspaper to whom the facts of publication are known. No printer shall be paid for such publication who shall fail to furnish such affidavit within ten days after the last publication. The county treasurer shall also make, or cause to be made, an affidavit or affidavits of the publication of such list and notice as above required, all of which shall be carefully preserved by him in his office.Source   Laws 1903, c. 73, § 197, p. 460;   R.S.1913, § 6525;   C.S.1922, § 6053;   C.S.1929, § 77-2005;   R.S.1943, § 77-1805. Annotations  Affidavit of publication of tax list sworn to before a United States Commissioner was void. Cornell v. Maverick Loan & Trust Co., 95 Neb. 9, 144 N.W. 1072 (1914). Affidavit subscribed and sworn to before a person not authorized by law to administer oaths is void and no affidavit. Lanning v. Haases, 89 Neb. 19, 130 N.W. 1008 (1911).
NE Code § 77-1806 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1806 - Real property taxes; delinquent tax sale; when commenced and concluded.

77-1806.  Real property taxes; delinquent tax sale; when commenced and concluded.On the day designated in the notice of sale, the county treasurer shall commence the sale of the real property on which the taxes and charges have not been paid and shall continue the sale from day to day, Sundays and holidays excepted, until each item of real property or so much thereof as is sufficient to pay the taxes and charges thereon, including the cost of advertising, has been sold or offered for sale.Source   Laws 1903, c. 73, § 198, p. 461;   R.S.1913, § 6526;   C.S.1922, § 6054;   C.S.1929, § 77-2006;   Laws 1937, c. 167, § 10, p. 642;   Laws 1939, c. 98, § 10, p. 428;   Laws 1941, c. 157, § 10, p. 613;   C.S.Supp.,1941, § 77-2006;   R.S.1943, § 77-1806;   Laws 1992, LB 1063, § 142;   Laws 1992, Second Spec. Sess., LB 1, § 115.  Annotations  Duty to continue sale from day to day ends when property is sold or offered for sale. Nolan v. Klug, 134 Neb. 860, 279 N.W. 791 (1938). Treasurer is required to commence sale at appointed time and continue to offer the advertised lands until they are sold or not sold for want of bidders. McGerr v. Bradley, 117 Neb. 841, 223 N.W. 132 (1929). Sale is invalid unless made for full amount of all delinquent taxes and charges. Grant v. Bartholomew, 57 Neb. 673, 78 N.W. 314 (1899); Medland v. Connell, 57 Neb. 10, 77 N.W. 437 (1898). Intended purchaser in good faith may compel treasurer to offer property for sale. State ex rel. Snow v. Farney, 36 Neb. 537, 54 N.W. 862 (1893). All steps in proceedings must be strictly followed. Miller v. Hurford, 11 Neb. 377, 9 N.W. 477 (1881).
NE Code § 77-1808 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1808 - Real property taxes; delinquent tax sale; payment by purchaser; resale.

77-1808.  Real property taxes; delinquent tax sale; payment by purchaser; resale.The person purchasing any real property shall pay to the county treasurer the amount of taxes, interest, and cost thereon, which payment may be made in the same funds receivable by law in the payment of taxes. If any purchaser fails to so pay, then the real property shall at once again be offered as if no such sale had been made.Source   Laws 1903, c. 73, § 200, p. 461;   R.S.1913, § 6528;   C.S.1922, § 6056;   C.S.1929, § 77-2008;   Laws 1937, c. 167, § 12, p. 643;   Laws 1939, c. 98, § 12, p. 429;   Laws 1941, c. 157, § 12, p. 614;   C.S.Supp.,1941, § 77-2008;   R.S.1943, § 77-1808;   Laws 1992, LB 1063, § 144;   Laws 1992, Second Spec. Sess., LB 1, § 117;  Laws 2013, LB341, § 2. Annotations  Sale is not invalid though payment is not made immediately, where treasurer is unable to receive it. Leavitt v. S. D. Mercer Co., 64 Neb. 31, 89 N.W. 426 (1902); Ure v. Bunn, 3 Neb. Unof. 61, 90 N.W. 904 (1902). Failure of treasurer to offer land for resale does not invalidate taxes. Green v. Hellman, 61 Neb. 875, 86 N.W. 912 (1901).
NE Code § 77-1809 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1809 - Real property taxes; delinquent tax sales; purchase by county; assignment of certificate of purchase; interest; notice to land bank.

77-1809.  Real property taxes; delinquent tax sales; purchase by county; assignment of certificate of purchase; interest; notice to land bank.(1) At all sales provided by law, the county board may purchase for the use and benefit, and in the name of the county, any real estate advertised and offered for sale when the same remains unsold for want of bidders. The county treasurer shall issue certificates of purchase of the real estate so sold in the name of the county. Such certificates shall remain in the custody of the county treasurer, who shall at any time assign the same to any person wishing to buy for the amount expressed on the face of the certificate and interest thereon at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, from the date thereof. Such assignment shall be attested by the endorsement of the county clerk of his or her name on the back of such certificate, and such endorsement shall be made when requested by the county treasurer.(2) If real estate is purchased by a county under this section and such real estate lies within a municipality that has created a land bank pursuant to the Nebraska Municipal Land Bank Act, the county treasurer of such county shall notify the land bank of such purchase as soon as practical and shall give the land bank the first opportunity to acquire the certificate of purchase for such real estate from the county.Source   Laws 1903, c. 73, § 201, p. 462;   R.S.1913, § 6529;   C.S.1922, § 6057;   C.S.1929, § 77-2009;   Laws 1937, c. 167, § 34, p. 662;   Laws 1939, c. 98, § 34, p. 449;   Laws 1941, c. 157, § 34, p. 633;   C.S.Supp.,1941, § 77-2009;   R.S.1943, § 77-1809;   Laws 1971, LB 26, § 1;   Laws 1979, LB 84, § 2;   Laws 1981, LB 167, § 44;  Laws 2013, LB97, § 22. Cross References  Nebraska Municipal Land Bank Act, see section 19-5201.Annotations  Certificate of tax sale is required to show payment of taxes and interest. Thomas v. Flynn, 169 Neb. 458, 100 N.W.2d 37 (1959). A governmental subdivision purchasing and foreclosing a tax sale certificate on real estate does so as trustee of an express trust for use and benefit of the state and all other governmental subdivisions entitled to participate in distribution of proceeds. City of McCook v. Johnson, 135 Neb. 270, 281 N.W. 69 (1938). County board may purchase for county any real estate remaining unsold for want of bidders and foreclose tax. Logan County v. Carnahan, 66 Neb. 685, 92 N.W. 984 (1902), affirmed on rehearing 66 Neb. 693, 95 N.W. 812 (1903); Otoe County v. Mathews, 18 Neb. 466, 25 N.W. 618 (1885); Otoe County v. Brown, 16 Neb. 394, 20 N.W. 274 (1884). Certificate cannot be assigned for less than amount due thereon with interest and costs. State of Neb. ex rel. John T. Jones v. Graham, 17 Neb. 43, 22 N.W. 114 (1885).