reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1507.01 - Failure to give notice; effect.

77-1507.01.
Failure to give notice; effect.
Any person otherwise having a right to appeal may petition the Tax Equalization and Review Commission in accordance with section 77-5013, on or before December 31 of each year, to determine the actual value or special value of real property for that year if a failure to give notice prevented timely filing of a protest or appeal provided for in sections 77-1501 to 77-1510.
Source
Laws 2005, LB 15, § 5;
Laws 2007, LB167, § 3;
Laws 2009, LB166, § 16.
Annotations
A presumption exists that a county board of equalization has faithfully performed its official duties in making a property tax assessment and has acted upon sufficient competent evidence to justify its action. The presumption disappears when competent evidence to the contrary is presented. Once the presumption is rebutted, whether the valuation assessed is reasonable becomes a question of fact based on all of the evidence. Cain v. Custer Cty. Bd. of Equal., 298 Neb. 834, 906 N.W.2d 285 (2018).
When the Tax Equalization and Review Commission hears a property tax protest and performs the factfinding functions that a county board of equalization would have if the county had timely provided notice to the taxpayer, the taxpayer's burden of persuasion is by a preponderance of the evidence. Cain v. Custer Cty. Bd. of Equal., 298 Neb. 834, 906 N.W.2d 285 (2018).
A hearing held under this section shall follow the procedural rules applicable to other proceedings before the Tax Equalization and Review Commission. Thus, two commissioners were sufficient to reach a quorum to conduct business, but when only one commissioner in a quorum of two determines that relief should be granted, there is no majority and the commission shall deny relief to the petitioner. Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730, 868 N.W.2d 334 (2015).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1508 - Board; examination of persons; production and inspection of records.

77-1508.
Board; examination of persons; production and inspection of records.
Whenever any county board of equalization shall have reason to believe that any person, company or corporation has not listed all of his or its property for taxation, or that any property has not been fairly valued and assessed, it shall be lawful for such board to call before it any such person, or any agent or officer of any such corporation, and require the production of any books, records or papers. The person so called shall be sworn, and shall answer under oath, and give all information which he may possess, touching the existence, location and value of any property sought to be listed, valued and assessed, and no person so called shall be excused from answering any question put to him on the ground that his answer might tend to criminate him, but no answer he shall make or testimony he may give shall be used against him in any criminal prosecution.
Source
Laws 1903, c. 73, § 122, p. 430;
R.S.1913, § 6438;
C.S.1922, § 5973;
C.S.1929, § 77-1703;
R.S.1943, § 77-1508.
Annotations
Power conferred by this section is not exclusive. Speer v. Kratzenstein, 143 Neb. 310, 12 N.W.2d 360 (1943), vacating 143 Neb. 300, 9 N.W.2d 306 (1943).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1509 - Board; compelling attendance of witnesses; penalties; fees.

77-1509.
Board; compelling attendance of witnesses; penalties; fees.
The county board of equalization may issue process to compel the attendance before it of any person with books, records and papers, if necessary, which process shall be served by the sheriff the same as a summons from the district court, and he shall receive the same fees therefor. Any person who shall fail to respond to such process, or who shall refuse to answer any proper question put to him by the board, shall forfeit the sum of five hundred dollars, to be recovered in a civil action in the name of the county. Witnesses shall receive the same fees as witnesses in the district court to be paid by the person, the valuation of whose property is being investigated, in case the board finds that such person has willfully concealed or undervalued his property; otherwise, by the county.
Source
Laws 1903, c. 73, § 123, p. 430;
R.S.1913, § 6439;
C.S.1922, § 5974;
C.S.1929, § 77-1704;
R.S.1943, § 77-1509.
Annotations
This section is a statute imposing a penalty or forfeiture. Such statutes are strictly construed and will not be construed to include anything beyond their letter even though it may be within their spirit. County of Merrick v. Beck, 205 Neb. 829, 290 N.W.2d 642 (1980).
This and preceding section apply to the power to review and correct individual assessments. Speer v. Kratzenstein, 143 Neb. 310, 12 N.W.2d 360 (1943), vacating 143 Neb. 300, 9 N.W.2d 306 (1943).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1510.01 - Board; powers; costs and fees.

77-1510.01.
Board; powers; costs and fees.
After the Tax Equalization and Review Commission obtains exclusive jurisdiction of an appeal from a decision, order, determination, or action of a county board of equalization pursuant to section 77-5013, the board shall have no power or authority to compromise, settle, or otherwise change the decision, order, determination, or action it has taken. The board may, with approval of the Tax Equalization and Review Commission, offer to confess judgment for part of the value claimed or part of the causes involved in the action. If (1) the appellant is present and refuses to accept such confession of judgment in full of the appellant's demands against the board in such action or the appellant fails to attend having had reasonable notice that the offer would be made, its terms, and the time of making it and (2) at hearing the appellant does not obtain more relief than was offered to be confessed, the appellant shall pay all the costs and fees the board incurred after making the offer. The offer shall not be deemed to be an admission of the cause of action or relief to which the appellant is entitled, and the offer shall not be given in evidence at the hearing.
Source
Laws 1989, LB 653, § 4;
Laws 1995, LB 490, § 152;
Laws 2004, LB 973, § 36.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1608 - County tax levy; appeal by taxpayer; proceedings.

77-1608.
County tax levy; appeal by taxpayer; proceedings.
The Tax Equalization and Review Commission shall hear the appeal and determine whether or not the levy appealed from or any part thereof is for an unlawful or unnecessary purpose or in excess of the requirements of the political subdivision. The decision of the commission shall be certified to the county assessor, county clerk, and county treasurer of each county in which the tax was levied to revise all tax records to reflect the corrected levy.
Source
Laws 1907, c. 101, § 1, p. 352;
R.S.1913, § 6456;
Laws 1915, c. 109, § 1, p. 256;
Laws 1921, c. 136, § 1, p. 599;
C.S.1922, § 5979;
Laws 1927, c. 176, § 1, p. 514;
Laws 1929, c. 181, § 1, p. 639;
C.S.1929, § 77-1801;
Laws 1931, c. 137, § 1, p. 381;
Laws 1933, c. 133, § 1, p. 510;
Laws 1935, c. 52, § 1, p. 179;
Laws 1937, c. 172, § 1, p. 679;
C.S.Supp.,1941, § 77-1801;
R.S.1943, § 77-1608;
Laws 1947, c. 250, § 35, p. 802;
Laws 1997, LB 269, § 46;
Laws 2004, LB 973, § 39.
Annotations
Question as to power of court to determine amount of levy, and to change levy accordingly, raised but not decided. C. R. T. Corp. v. Board of Equalization of Douglas County, 172 Neb. 540, 110 N.W.2d 194 (1961).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1610 - Return of taxes paid; correction of tax rolls.

77-1610.
Return of taxes paid; correction of tax rolls.
If the tax books have been delivered to the county treasurer for collection of the taxes before the determination of the appeal by the Tax Equalization and Review Commission, then the county treasurer shall, upon receipt of the certified final decision of the commission, distribute or return to the taxpayers in accordance with such decision the appropriate amount of taxes paid and held pursuant to section 77-1606 and, if necessary, correct the tax rolls in his or her office to conform to such decision unless a further appeal is taken, in which case the county treasurer shall hold the taxes until the final determination of the appeal and thereupon distribute or return the same in conformity to such decision and, if necessary, correct the tax rolls.
Source
Laws 1907, c. 101, § 1, p. 352;
R.S.1913, § 6456;
Laws 1915, c. 109, § 1, p. 256;
Laws 1921, c. 136, § 1, p. 599;
C.S.1922, § 5979;
Laws 1927, c. 176, § 1, p. 514;
Laws 1929, c. 181, § 1, p. 639;
C.S.1929, § 77-1801;
Laws 1931, c. 137, § 1, p. 381;
Laws 1933, c. 133, § 1, p. 510;
Laws 1935, c. 52, § 1, p. 179;
Laws 1937, c. 172, § 1, p. 679;
C.S.Supp.,1941, § 77-1801;
R.S.1943, § 77-1610;
Laws 1991, LB 732, § 143;
Laws 1992, LB 360, § 37;
Laws 1997, LB 269, § 48;
Laws 1998, LB 306, § 26;
Laws 2004, LB 973, § 40.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1613 - Tax list; preparation; when and by whom; form and contents.

77-1613.
Tax list; preparation; when and by whom; form and contents.
After the levy of taxes has been made and before November 20, the county assessor shall transcribe the assessments into a suitable book to be provided at the expense of the county, properly ruled and headed with the distinct columns in which shall be entered the description of the lands, number of acres and value, number of city and village lots and their value, taxable value of taxable personal property, delinquent taxes of previous years, the amount of taxes due on the day the first installment becomes due, and the amount of delinquent taxes due on the day the second installment thereof becomes due, as provided by law, in the event the taxpayer elects to pay taxes in two equal semiannual installments.
Source
Laws 1903, c. 73, § 139, p. 437;
R.S.1913, § 6459;
Laws 1921, c. 158, § 1, p. 649;
C.S.1922, § 5982;
C.S.1929, § 77-1804;
Laws 1931, c. 65, § 10, p. 184;
Laws 1933, c. 136, § 1, p. 516;
C.S.Supp.,1941, § 77-1804;
Laws 1943, c. 175, § 2, p. 610;
R.S.1943, § 77-1613;
Laws 1945, c. 191, § 1, p. 591;
Laws 1945, c. 189, § 2, p. 584;
Laws 1947, c. 250, § 36, p. 802;
Laws 1992, LB 1063, § 132;
Laws 1992, Second Spec. Sess., LB 1, § 105;
Laws 1997, LB 269, § 49;
Laws 1997, LB 270, § 92;
Laws 1998, LB 306, § 27.
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).
After the levy is made, the county assessor shall transcribe the assessment into a suitable book which shall contain several specific columns for delinquent taxes of previous years. County of Sarpy v. Jansen Real Estate Co., 7 Neb. App. 676, 584 N.W.2d 824 (1998).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1613.01 - Certification by county official to Property Tax Administrator; contents.

77-1613.01.
Certification by county official to Property Tax Administrator; contents.
The county assessor or county clerk shall certify to the Property Tax Administrator, on or before December 1 of each year, the total taxable valuation and the Certificate of Taxes Levied. The certificate shall be used for statistical purposes and shall specify the information necessary to determine the total taxable value, tax levies, and total property taxes requested by the political subdivisions for the current year on forms prescribed and furnished by the Tax Commissioner. The certificate shall include for each political subdivision a statement of the amount of property taxes sought and the tax levy made for (1) the payment of principal or interest on bonds issued by the political subdivision and (2) all other purposes.
Source
Laws 1913, c. 173, § 1, p. 525;
R.S.1913, § 6389;
Laws 1921, c. 133, art. VI, § 15, p. 560;
C.S.1922, § 5853;
C.S.1929, § 77-515;
R.S.1943, § 77-628;
Laws 1949, c. 227, § 3, p. 632;
Laws 1951, c. 259, § 2, p. 885;
Laws 1965, c. 478, § 4, p. 1541;
Laws 1983, LB 193, § 3;
Laws 1985, LB 268, § 24;
R.S.1943, (1986), § 77-628;
Laws 1989, Spec. Sess., LB 7, § 3;
Laws 1991, LB 829, § 10;
Laws 1992, LB 719A, § 172;
Laws 1995, LB 490, § 159;
Laws 1996, LB 1362, § 7;
Laws 1997, LB 269, § 50;
Laws 1998, LB 306, § 28;
Laws 2001, LB 275, § 1;
Laws 2007, LB334, § 80.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1613.02 - Tax list; corrections; prohibited acts; violation; penalty.

77-1613.02.
Tax list; corrections; prohibited acts; violation; penalty.
The county assessor or county clerk shall correct the assessment and tax rolls after action of the county board of equalization. Each correction shall be made in triplicate, each set of triplicate forms being consecutively numbered, and there shall be entered upon such form all data pertaining to the assessment which is to be corrected. The correction shall show all additions and reductions, the amount of tax added or reduced, with the reason therefor, and the page or pages of the tax rolls upon which such change is to be made. The original copy shall be delivered to the county treasurer, the duplicate copy to the county clerk, and the triplicate copy shall remain in the office of the county assessor. The county assessor or county clerk shall provide upon demand a listing showing each entry and sorted by tax year. The county treasurer shall thereupon correct the tax roll to conform to the correction copy and all changes shall be made in red ink, drawing a line through the original or erroneous figures, but not erasing the same. No county assessor shall reduce or increase the valuation of any property, real or personal, without the approval of the county board of equalization. Any county assessor who shall willfully reduce or increase the valuation of any property, without the approval of the county board of equalization, as provided in this section, shall be guilty of a misdemeanor and shall, upon conviction thereof, be fined not less than twenty dollars nor more than one hundred dollars.
Source
Laws 1921, c. 133, art. XI, § 6, p. 592;
C.S.1922, § 5903;
C.S.1929, § 77-1006;
Laws 1939, c. 100, § 1, p. 457;
C.S.Supp.,1941, § 77-1006;
R.S.1943, § 77-519;
Laws 1947, c. 250, § 12, p. 791;
Laws 1951, c. 261, § 1, p. 887;
R.S.1943, (1986), § 77-519;
Laws 1995, LB 490, § 160;
Laws 1997, LB 270, § 93;
Laws 2007, LB166, § 10.
Annotations
The purpose of this statute is to permit the county assessor to correct clerical errors in the tax list, not to correct alleged errors in valuation of property. Olson v. County of Dakota, 224 Neb. 516, 398 N.W.2d 727 (1987).
2023 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.
2023 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).
2023 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.
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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.
2023 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).
2023 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).
2023 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.
2023 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, excluding the amount to be levied for the payment of principal or interest on bonds issued or authorized to be issued by a school district;
(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;
Laws 2023, LB727, § 49.
Operative Date: June 7, 2023
2023 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. A political subdivision that has complied with the Property Tax Request Act shall not have its property tax request invalidated due to any other political subdivision's failure to comply with the Property Tax Request Act. 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;
Laws 2022, LB927, § 11.
2023 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).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1703 - Collection of taxes; separate payments; special assessments.

77-1703.
Collection of taxes; separate payments; special assessments.
The treasurer shall receive taxes on part of any real property charged with taxes when a particular specification of the part is furnished. If the tax on the remainder of such real property remains unpaid, the treasurer shall enter such specification in his or her return so that the part on which the tax remains unpaid may be clearly known.
The tax may be paid on an undivided share of real property. In such case the treasurer shall designate on the record upon whose undivided share the tax has been paid.
The treasurer shall receive from any taxpayer at any time the amount due on account of special assessments of any kind including those levied for the use of any irrigation district whether other taxes on the same real property are paid or not. In such case, the tax receipt shall plainly show exactly what assessments have been paid and that no other tax on the real property has been received by the treasurer.
Source
Laws 1903, c. 73, § 146, p. 440;
R.S.1913, § 6475;
C.S.1922, § 5998;
Laws 1927, c. 181, § 1, p. 522;
C.S.1929, § 77-1903;
Laws 1937, c. 167, § 31, p. 660;
Laws 1939, c. 98, § 31, p. 447;
Laws 1941, c. 157, § 31, p. 631;
C.S.Supp.,1941, § 77-1903;
R.S.1943, § 77-1703;
Laws 1992, LB 1063, § 135;
Laws 1992, Second Spec. Sess., LB 1, § 108.
Annotations
This section gives proper parties right to redeem in part, and right of county treasurer to accept the amount due on special assessments of any kind, but does not determine the right to reapportionment of special assessments. Village of Winside v. Brune, 133 Neb. 80, 274 N.W. 212 (1937).
Amendment made in 1927 indicated legislative intent in the matter of payment of special assessments. State ex rel. Todd v. Thomas, 127 Neb. 891, 257 N.W. 265 (1934).
Continued assessment of portion of tract of land under contract of sale in name of vendor, along with other land in tract, at one aggregate amount, does not render entire tax based thereon void. Haarmann Vinegar & Pickle Co. v. Douglas County, 122 Neb. 643, 241 N.W. 117 (1932).
Opportunity is preserved to taxpayer to pay and discharge taxes justly assessable on undivided share in land. Matthews v. Guenther, 120 Neb. 742, 235 N.W. 98 (1931).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1704 - Collection of taxes; entry of payment; receipt.

77-1704.
Collection of taxes; entry of payment; receipt.
Whenever any person pays some or all of the taxes charged on any property, the treasurer shall enter such payment in his or her books and may give a receipt therefor specifying for whom paid, the amount paid, what year paid for, and the property and value thereof on which the tax was paid, according to its description in the treasurer's books, in whole or in part of such description as the case may be.
If requested by the payor, the treasurer shall provide a receipt indicating payment. Such entry and receipts shall bear the county name and the name of the treasurer or his or her deputy receiving the payment. Whenever it appears that any receipt for the payment of taxes is lost or destroyed, the entry so made may be read in evidence in lieu thereof. The treasurer shall enter the name of the owner or of the person paying the tax opposite each tract or lot of land when he or she collects the tax thereon and the post office address of the person paying the tax. A statement shall be entered by the treasurer on such receipt showing the amount of unpaid taxes and the date of unredeemed tax sales, if any, for the previous year or years upon such land or town lot. If the treasurer fails or neglects to note on such receipt the unpaid taxes or the date of unredeemed tax sales as provided in this section, he or she shall be liable on his or her bond to the person injured thereby in the amount of the tax so omitted.
Source
Laws 1903, c. 73, § 147, p. 440;
R.S.1913, § 6476;
C.S.1922, § 5999;
C.S.1929, § 77-1904;
Laws 1937, c. 167, § 32, p. 660;
Laws 1939, c. 98, § 32, p. 447;
Laws 1941, c. 157, § 32, p. 631;
C.S.Supp.,1941, § 77-1904;
R.S.1943, § 77-1704;
Laws 1992, LB 1063, § 136;
Laws 1992, Second Spec. Sess., LB 1, § 109;
Laws 1993, LB 346, § 18;
Laws 2000, LB 968, § 61;
Laws 2012, LB851, § 1.
Annotations
Elected county officials are required to give individual official bonds. Blanket bond is not sufficient. Foote v. County of Adams, 163 Neb. 406, 80 N.W.2d 179 (1956).
Mistake of collector in not collecting all that is due does not release balance of tax. Johnson v. Finley, 54 Neb. 733, 74 N.W. 1080 (1898).
Demand upon officers to keep the books in lawful manner must be made before mandamus will lie to compel performance. State ex rel. Tutton v. Eberhardt, 14 Neb. 201, 15 N.W. 320 (1883).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1704.01 - Collection of taxes; notice; receipt; statement; contents.

77-1704.01.
Collection of taxes; notice; receipt; statement; contents.
(1) The county treasurer shall include with each tax notice to every taxpayer and with each receipt provided to a taxpayer the following information:
(a) The total amount of aid from state sources appropriated to the county and each city, village, and school district in the county;
(b) The net amount of property taxes to be levied by the county and each city, village, school district, and learning community in the county;
(c) For real property, the amount of taxes reflected on the statement that are levied by the county, city, village, school district, learning community, and other subdivisions for the tax year and for the immediately past year on the same parcel;
(d) For real property that has its taxes divided under section 18-2147 as part of a redevelopment project under the Community Development Law, the amount of taxes reflected on the statement that are allocated to the county, city, village, school district, learning community, and other subdivisions, the amount of taxes reflected on the statement that are allocated to the redevelopment project, and a statement explaining that taxes on the real property have been divided as part of a redevelopment project under the Community Development Law; and
(e) For taxes levied for fiscal year 2017-18 on real property within a learning community, statements explaining that the school district levies for learning community member districts are increasing, in part, as a result of the expiration of the learning community common levies, the proceeds of which were distributed directly to school districts, and that the remaining learning community levies fund activities of the learning community.
(2) The necessary form for furnishing the information required by subdivisions (1)(a), (b), and (e) of this section shall be prescribed by the Department of Revenue. The necessary information required by subdivision (1)(a) of this section shall be furnished to the county treasurer by the Department of Revenue prior to October 1 of each year. The form prescribed by the Department of Revenue shall contain the following statement:
THE AMOUNT OF STATE FUNDS SHOWN ABOVE WOULD HAVE BEEN ADDITIONAL PROPERTY TAXES IF NOT ALLOCATED TO THE COUNTY, CITY, VILLAGE, AND SCHOOL DISTRICT BY THE LEGISLATURE.
Source
Laws 1972, LB 674, § 1;
Laws 1995, LB 490, § 163;
Laws 1997, LB 270, § 98;
Laws 1999, LB 881, § 8;
Laws 2006, LB 1024, § 9;
Laws 2012, LB851, § 2;
Laws 2016, LB1067, § 8;
Laws 2018, LB874, § 36;
Laws 2020, LB1021, § 16.
Cross References
Community Development Law, see section 18-2101.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1704.02 - Collection of taxes; partial payments; when authorized.

77-1704.02.
Collection of taxes; partial payments; when authorized.
(1) Any county board may pass a resolution to allow payments for the discharge of current or delinquent real property taxes, personal property taxes, or both or any charges for interest, publication, penalties, or other charges by reason of the delinquency of such taxes to be held in escrow by the county treasurer or may contract with another party to hold such payments in escrow. Upon passage of such a resolution or such other effective date as the resolution may provide, the county treasurer shall accept payments in accordance with the resolution or any subsequent amendments thereto and hold such amounts until the accumulated payments are sufficient to pay at least one-half the taxes currently due on the property or the full amount of delinquency and any interest, penalties, or other charges due to the delinquency. The resolution of the county board may require a minimum, limited, or periodic payment amount as a condition for acceptance of payments to be held in escrow. The resolution may also require that an escrow agreement be executed between the person making payment and the county treasurer as a condition for accepting payments.
(2) Payments held in escrow under this section may be held in a designated bank account or may be commingled with other county funds. Such amounts are the property of the person making payment and shall be held in trust for the benefit of such person and be accounted for with respect to the property for which the current or delinquent taxes are to be paid. The county may pay interest on amounts held in escrow at a rate to be determined by the county board or may retain any interest received. Upon sale of the property, any amounts held in escrow with respect to that property shall be returned to the person that made the payment or applied as directed by such person.
(3) Payments held in escrow for payment of delinquent taxes shall be applied to the oldest delinquencies first. Payments held in escrow for payment of delinquent taxes shall not affect any collection procedure that is underway or available to the county until the delinquency is fully satisfied.
Source
Laws 2000, LB 968, § 62.