reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3006 - Tax Commissioner; administration of act.

77-3006.
Tax Commissioner; administration of act.
The administration of the Mechanical Amusement Device Tax Act is hereby vested in the Tax Commissioner subject to other provisions of law relating to the Tax Commissioner. The Tax Commissioner may prescribe, adopt and promulgate, and enforce rules and regulations relating to the administration and enforcement of the act and may delegate authority to his or her representatives to conduct hearings or perform any other duties imposed under the act. The Tax Commissioner may adopt and promulgate rules and regulations necessary to carry out section 77-3003.01.
Source
Laws 1969, c. 635, § 6, p. 2544;
Laws 2019, LB538, § 5.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3007 - Tax; payment; decal; form; display.

77-3007.
Tax; payment; decal; form; display.
(1) The payment of the tax imposed by the Mechanical Amusement Device Tax Act shall be evidenced by a separate decal for each device signifying payment of the tax, in a form prescribed by the Tax Commissioner.
(2) Every operator shall place such decal in a conspicuous place on each device to denote payment of the tax for each device for the current year.
Source
Laws 1969, c. 635, § 7, p. 2544;
Laws 1977, LB 353, § 3;
Laws 2019, LB538, § 6.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3008 - Municipalities; political subdivisions; power to tax.

77-3008.
Municipalities; political subdivisions; power to tax.
Nothing in the Mechanical Amusement Device Tax Act shall be construed to limit, usurp, or repeal any power to tax granted to the political subdivisions and municipalities of the State of Nebraska by the laws and Constitution of Nebraska.
Source
Laws 1969, c. 635, § 8, p. 2545;
Laws 2019, LB538, § 7.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3009 - Violations; penalty.

77-3009.
Violations; penalty.
(1) Any person who places a mechanical amusement device in operation in the State of Nebraska without the necessary decal being placed conspicuously upon it or without having obtained the necessary license shall be subject to an administrative penalty of seventy-five dollars for each violation.
(2) Any mechanical amusement device which does not have the necessary decal conspicuously displayed upon it shall be subject to being sealed by the Tax Commissioner or his or her delegate. If such seal is broken prior to payment of the occupation tax upon such device, the device shall be subject to forfeiture and sale by the Tax Commissioner.
(3) Any person violating the Mechanical Amusement Device Tax Act shall be guilty of a Class II misdemeanor. Each day on which any person engages in or conducts the business of operating or distributing the machines or devices subject to the Mechanical Amusement Device Tax Act, without having paid the tax or obtained the required license as provided, shall constitute a separate offense.
Source
Laws 1969, c. 635, § 9, p. 2545;
Laws 1977, LB 39, § 245;
Laws 1977, LB 353, § 4;
Laws 1979, LB 4, § 7;
Laws 1997, LB 317, § 6.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3010 - Violations; prosecution; limitation.

77-3010.
Violations; prosecution; limitation.
Prosecutions for any violations of the Mechanical Amusement Device Tax Act shall be brought by the Attorney General or county attorney in the county in which the violation occurs. Any prosecution for the violation of any of the provisions of the act shall be instituted within three years after the commission of the offense.
Source
Laws 1969, c. 635, § 10, p. 2545;
Laws 2019, LB538, § 8.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3011 - Act, how cited.

77-3011.
Act, how cited.
Sections 77-3001 to 77-3011 shall be known and may be cited as the Mechanical Amusement Device Tax Act.
Source
Laws 1969, c. 635, § 11, p. 2545;
Laws 2019, LB538, § 9.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3101 - Act, how cited.

77-3101.
Act, how cited.
Sections 77-3101 to 77-3106 shall be known and may be cited as the Volunteer Emergency Responders Incentive Act.
Source
Laws 2016, LB886, § 1;
Laws 2018, LB760, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3102 - Terms, defined.

77-3102.
Terms, defined.
For purposes of the Volunteer Emergency Responders Incentive Act:
(1) Active emergency responder means a person who has been approved by the duly constituted authority in control of a volunteer department as a volunteer member of the department, who is performing services, as both a firefighter and on a rescue squad, in the protection of life, health, or property from fire or other emergency, accident, illness, or calamity in connection with which the services of such volunteer department are required, and whose services and activities during a year of service meet the minimum requirements for qualification as an active member of his or her volunteer department as established by section 77-3103;
(2) Active rescue squad member means a person who has been approved by the duly constituted authority in control of a volunteer department as a volunteer member of the department, who is performing services as part of a rescue squad in the protection of life or health from emergency, accident, illness, or calamity in connection with which the services of such volunteer department are required, and whose services and activities during a year of service meet the minimum requirements for qualification as an active member of his or her volunteer department as established by section 77-3103;
(3) Active volunteer firefighter means a person who has been approved by the duly constituted authority in control of a volunteer department as a volunteer member of the department, who is performing services as a firefighter in the protection of life or property from fire or other emergency, accident, or calamity in connection with which the services of such volunteer department are required, and whose services and activities during a year of service meet the minimum requirements for qualification as an active member of his or her volunteer department as established by section 77-3103;
(4) Standard criteria for qualified active service means the minimum annual service requirements for the qualification of a volunteer member of a volunteer department as an active emergency responder, active rescue squad member, or active volunteer firefighter so as to allow such person a refundable credit to be applied against his or her income tax liability; and
(5) Volunteer department means any volunteer fire department, any volunteer first-aid, rescue, ambulance, or emergency squad, or any volunteer fire company, association, or organization serving any county, city, village, or rural or suburban fire protection district by providing fire protection or emergency response services for the purpose of protecting human life, health, or property.
Source
Laws 2016, LB886, § 2;
Laws 2018, LB760, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3104 - Certification administrator; designation; duties; notice to volunteer member; written certification.

77-3104.
Certification administrator; designation; duties; notice to volunteer member; written certification.
(1) Each volunteer department serving a county, city, village, or rural or suburban fire protection district shall designate one member of the department to serve as the certification administrator. The designation of such individual as the certification administrator shall be confirmed and approved by the governing body of such county, city, village, or rural or suburban fire protection district. The certification administrator shall keep and maintain records on the activities of all volunteer members and award points for such activities based upon the standard criteria for qualified active service.
(2) No later than July 15 of each year, the certification administrator shall provide each volunteer member with notice of the total points he or she has accumulated during the first six months of the current calendar year of service.
(3) No later than February 1 of each year, the certification administrator shall provide each volunteer member with a written certification stating the total number of points accumulated by the volunteer member during the immediately preceding calendar year of service and whether the volunteer member has qualified as an active emergency responder, active rescue squad member, or active volunteer firefighter for such year. Such certification may be sent electronically or by mail.
Source
Laws 2016, LB886, § 4;
Laws 2018, LB760, § 4;
Laws 2019, LB222, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3105 - Certification administrator; certified list of volunteer members; duties; income tax credit.

77-3105.
Certification administrator; certified list of volunteer members; duties; income tax credit.
(1) The certification administrator of the volunteer department shall file with the Department of Revenue a certified list of those volunteer members who have qualified as active emergency responders, active rescue squad members, or active volunteer firefighters for the immediately preceding calendar year of service no later than February 15. The certification administrator shall also send a copy of such certified list to the governing body of the county, city, village, or rural or suburban fire protection district. Such copy may be sent electronically or by mail.
(2) Each volunteer member on the list described in subsection (1) of this section shall receive a refundable credit against the income tax imposed by the Nebraska Revenue Act of 1967 in an amount equal to two hundred fifty dollars beginning with the second taxable year in which such volunteer member is included on such list. The volunteer member shall claim the credit by including a copy of the certification received under subsection (3) of section 77-3104 with the volunteer member's state income tax return.
Source
Laws 2016, LB886, § 5;
Laws 2018, LB760, § 5;
Laws 2019, LB222, § 2.
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3106 - Laws 2018, LB760, retroactive applicability; certification administrator; duties; county board; duties.

77-3106.
Laws 2018, LB760, retroactive applicability; certification administrator; duties; county board; duties.
(1) The changes made in sections 77-3102, 77-3103, 77-3104, and 77-3105 by Laws 2018, LB760, shall apply retroactively to July 21, 2016.
(2) For any volunteer member of a volunteer department serving a county, such volunteer member's service and activities during calendar year 2016 and calendar year 2017 shall count towards qualification as an active emergency responder, active rescue squad member, or active volunteer firefighter for each respective year if the following steps are taken:
(a) The certification administrator of a volunteer department serving a county shall, no later than twenty days after April 12, 2018, forward to the county board a written report specifying the name of each volunteer member of the volunteer department, the number of points accumulated by each volunteer during calendar year 2016 and calendar year 2017, respectively, and the names of those volunteers who qualified as an active emergency responder, active rescue squad member, or active volunteer firefighter for each respective year; and
(b) The county board shall, no later than thirty days after April 12, 2018, (i) approve and certify the list of those volunteers who qualified as an active emergency responder, active rescue squad member, or active volunteer firefighter for calendar year 2016, (ii) approve and certify the list of those volunteers who qualified as an active emergency responder, active rescue squad member, or active volunteer firefighter for calendar year 2017, and (iii) file the two certified lists with the Department of Revenue.
(3) If the requirements of subsection (2) of this section are met, each of the two certified lists filed with the Department of Revenue under subdivision (2)(b) of this section shall be treated as if they had been timely filed under subsection (1) of section 77-3105 and shall be used in determining eligibility for the refundable income tax credit provided in subsection (2) of section 77-3105. If a volunteer member of a volunteer department serving a county qualified as an active emergency responder, active rescue squad member, or active volunteer firefighter for both 2016 and 2017, as shown on the certified lists filed with the Department of Revenue under subdivision (2)(b) of this section, such volunteer member shall receive the refundable income tax credit provided in subsection (2) of section 77-3105 for the 2017 tax year.
Source
Laws 2018, LB760, § 6.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3202 - Authority; beneficiaries.

77-3202.
Authority; beneficiaries.
The beneficiaries of the authority shall be the taxing authorities which held or owned tax bills against the respective parcels of real estate sold to the authority at the sheriff's foreclosure sale included in the judgment of the court, and their respective interests in each parcel of real estate shall be to the extent and in the proportion and according to the priorities determined by the court on the basis of the principal amount of the judgment against each such parcel of real estate.
Source
Laws 1973, LB 73, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3203 - Land Reutilization Commission; created; members; appointment; serve without compensation.

77-3203.
Land Reutilization Commission; created; members; appointment; serve without compensation.
(1) In each county which creates an authority pursuant to subsection (1) of section 77-3201, there is hereby created a Land Reutilization Commission which shall be composed of at least three members, one of whom shall be appointed by the governing body of the most populous city within the county, one of whom shall be appointed by the board of county commissioners, and one of whom shall be appointed by the board of education of the school district serving the most populous city of the county. At the request of the governing body of a city of the first or second class within the county, which is not the most populous city in the county, or the board of education of a school district located predominately within the county, which is not serving the most populous city of the county, the county board shall authorize the appointment of additional members to the Land Reutilization Commission, not to exceed a maximum total of seven members of the commission. The additional members of the commission shall be appointed by the governing body of the respective city or cities of the first or second class or by the board of education of the respective school district or districts. If necessary to establish an odd number of commission members, the county board may appoint a member from a municipality or school district within the county which is not represented on the commission. The members shall serve at the pleasure of the respective appointing authority and may be employees of the appointing authority. No member shall receive compensation for serving on the commission.
(2) Any vacancy in the office of commissioner shall be filled by the same appointing authority which made the original appointment.
(3) In a city of the metropolitan class which determines to create an authority pursuant to subsection (3) of section 77-3201, the city by ordinance may create a Land Reutilization Commission which shall be composed of a minimum of three members of the planning department of the city of the metropolitan class, appointed by its director. The members shall serve at the pleasure of the director. No member shall receive compensation for serving on the commission.
Source
Laws 1973, LB 73, § 3;
Laws 1990, LB 831, § 1;
Laws 1997, LB 489, § 2;
Laws 2009, LB360, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3204 - Reutilization commission; meeting; officers; bond; oath.

77-3204.
Reutilization commission; meeting; officers; bond; oath.
(1) The members of a Land Reutilization Commission shall meet immediately after being appointed and qualified and shall select a chairperson, a vice-chairperson, and a secretary.
(2) Each commissioner shall furnish a surety bond in a penal sum of not less than fifteen thousand dollars, the premium of such bond to be paid by the authority from which the commissioner was appointed or which he or she represents. The bond shall be issued by a surety company licensed to do business in the State of Nebraska, shall be conditioned to guarantee the faithful performance of all duties under the Land Reutilization Act, and shall be written to cover all the commissioners.
(3) Before entering upon the duties of his or her office, each commissioner shall take and subscribe to the following oath:
State of Nebraska)
)
ss.
County of .........)
I, .........................., do solemnly swear that I will support the Constitution of the United States, and the Constitution of the State of Nebraska, that I will faithfully and impartially discharge my duties as a member of the Land Reutilization Authority of the County of .............. or City of ................, that I will, according to my best knowledge and judgment, administer tax-delinquent lands held by me in trust according to the laws of this state and for the benefit of the public bodies and the tax bill owners which I represent, so help me God.
.............................
Subscribed and sworn to this ...... day of ............ 20....
My commission expires: ........................ .
............................. Notary Public
Source
Laws 1973, LB 73, § 4;
Laws 1997, LB 489, § 3;
Laws 2004, LB 813, § 34;
Laws 2009, LB360, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3205 - Authority; seal; adopt; conveyances; requirements.

77-3205.
Authority; seal; adopt; conveyances; requirements.
(1) The authority shall be a continuing body and shall have and adopt an official seal which shall bear on its face the words Land Reutilization Authority of the County of ................... or City of ...................., and shall have the power to issue deeds in its name, which deeds shall be signed by the chairperson or vice-chairperson and attested by the secretary, and shall have the general power to administer its business as any other corporate body. A land reutilization authority of a city of the metropolitan class shall issue deeds in the name of such city and such city, through its employees designated as the commission members, shall have general powers to administer the authority's business.
(2) The authority may convey title to any real estate sold or conveyed by it by general or special warranty deed, and may convey an absolute title in fee simple, without in any case procuring any consent, conveyance, or other instrument from the beneficiaries for which it acts. Each such deed shall recite whether the selling price represents a consideration equal to or in excess of two-thirds of the appraised value of such real estate so sold or conveyed. If such selling price represents a consideration of less than two-thirds of the appraised value of such real estate, the approval of such selling price shall be by unanimous action of the authority and evidenced by a copy of such action duly certified to by its secretary and attached to and made a part of such deed. In the event that unanimous action of the authority is not obtained, then the commissioners shall first procure the consent to such selling price of not less than a majority of the appointing authorities, which consent shall be evidenced by a copy of the action of each such appointing authority duly certified to by its clerk or secretary and attached to and made a part of such deed. In the case of a land reutilization authority for a city of the metropolitan class, the commissioners shall procure the planning director's consent.
Source
Laws 1973, LB 73, § 5;
Laws 1980, LB 862, § 2;
Laws 1997, LB 489, § 4;
Laws 2009, LB360, § 4.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3206.01 - Authority; sale of real property; notification to adjacent real property owner required.

77-3206.01.
Authority; sale of real property; notification to adjacent real property owner required.
No authority created pursuant to section 77-3201 shall offer for sale any parcel of real property without notifying, in writing, each owner of adjacent real property, on record, that the authority intends to offer such parcel for sale. The notice shall include the legal description of such parcel and shall be mailed at least forty-five days before the parcel is offered for sale.
Source
Laws 2008, LB710, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3206.02 - Authority; transfer to land bank authorized.

77-3206.02.
Authority; transfer to land bank authorized.
Notwithstanding any provision of the Land Reutilization Act to the contrary, a land reutilization authority may transfer property held by such authority to a land bank created under the Nebraska Municipal Land Bank Act upon such terms and conditions as may be agreed upon between the authority and the land bank.
Source
Laws 2013, LB97, § 29.
Cross References
Nebraska Municipal Land Bank Act, see section 19-5201.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3207 - Authority; employees; disbursements; fiscal year; audit; warrants.

77-3207.
Authority; employees; disbursements; fiscal year; audit; warrants.
(1) The commissioners may appoint a director and such other employees as are deemed necessary to carry out the responsibilities and duties imposed by the Land Reutilization Act and may incur such other reasonable and proper costs and expenses related thereto. A land reutilization authority of a city of the metropolitan class shall utilize only city employees for such responsibilities and duties. If such costs and expenses exceed the amount of funds available to the authority under the act, the authority shall obtain approval for such additional or supplemental needs. Such appropriations shall be considered advances to the authority subject to repayment from funds accumulated by the authority under the act.
The county treasurer's office, or city treasurer's office in the case of an authority created pursuant to subsection (3) of section 77-3201, shall handle all such appropriated expense funds and disburse the same under the provisions for handling other expenditures.
The authority shall deposit all funds received under the act with the county treasurer of the county, or the city treasurer in the case of an authority created pursuant to subsection (3) of section 77-3201, and make disbursements therefrom upon receipt of vouchers duly authorized by the authority under the act and in accordance with standard procedures adopted by and approved by the county treasurer, or the city treasurer in the case of an authority created pursuant to subsection (3) of section 77-3201.
(2) The fiscal year of the authority shall commence on January 1 of each year. The authority shall audit all claims for the expenditure of money and the chairperson or vice-chairperson thereof shall draw warrants therefor from time to time, or the city treasurer in the case of an authority created pursuant to subsection (3) of section 77-3201.
Source
Laws 1973, LB 73, § 7;
Laws 2008, LB710, § 3;
Laws 2009, LB360, § 5.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3208 - Authority; perpetual inventory.

77-3208.
Authority; perpetual inventory.
Such authority shall set up and maintain a perpetual inventory on each tract of its real estate, except that individual tracts may be consolidated and grouped or regrouped for economy or convenience.
Source
Laws 1973, LB 73, § 8.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 limitation
Against a budget limitation.
Source
Laws 1978, Spec. Sess., LB 2, § 6;
Laws 1981, LB 17, § 4.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3410.01 - Budget limitation adopted prior to April 11, 1981; termination.

77-3410.01.
Budget limitation adopted prior to April 11, 1981; termination.
Any limitation placed on a budget pursuant to the Local Option Tax Control Act prior to April 11, 1981, which has been in effect for two or more fiscal years shall not apply to any budget for a fiscal year commencing after April 11, 1981. Any limitation placed on a budget pursuant to the Local Option Tax Control Act prior to April 11, 1981, which has been in effect for less than two fiscal years shall be terminated after a total of two fiscal years unless terminated prior to such date pursuant to section 77-3410.
Source
Laws 1981, LB 17, § 7.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3411 - Statutory limitation on budgets; not applicable; when.

77-3411.
Statutory limitation on budgets; not applicable; when.
Any statutory limitation on the budget, funded by property taxes, of a political subdivision authorized to levy a tax or cause a tax to be levied shall not apply to any such political subdivision which has adopted a tax or budgetary limitation on property taxes by vote of the electors of the political subdivision pursuant to the Local Option Tax Control Act or any home rule charter.
Source
Laws 1978, Spec. Sess., LB 2, § 11;
Laws 1992, LB 1063, § 189;
Laws 1992, Second Spec. Sess., LB 1, § 161.