2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1717 - Collection of taxes; procedure.

77-1717.
Collection of taxes; procedure.
After September 1 of each year next after the personal taxes and real estate taxes on mobile homes, cabin trailers, manufactured homes, or similar property assessed and taxed as improvements to leased land for the last preceding year have become delinquent, the county treasurer shall collect the same, together with interest and costs of collection, by distress and sale of personal property, mobile homes, cabin trailers, manufactured homes, or similar property assessed and taxed as improvements to leased land belonging to the person against whom levied, in the manner provided by law, for the levy and sale of personal property on execution.
Source
Laws 1903, c. 73, § 154, p. 443;
R.S.1913, § 6483;
C.S.1922, § 6010;
C.S.1929, § 77-1915;
Laws 1933, c. 136, § 3, p. 518;
Laws 1937, c. 167, § 22, p. 654;
Laws 1939, c. 98, § 22, p. 441;
Laws 1941, c. 157, § 22, p. 625;
C.S.Supp.,1941, § 77-1915;
Laws 1943, c. 181, § 1, p. 627;
R.S.1943, § 77-1717;
Laws 1998, LB 306, § 31;
Laws 2000, LB 968, § 65.
Annotations
1. Collection by distress warrant
2. Miscellaneous
1. Collection by distress warrant
Property in possession of vendee under conditional sale contract is subject to distraint for unpaid personal taxes of vendee. Landis Machine Co. v. Omaha Merchants Transfer Co., 142 Neb. 389, 9 N.W.2d 198 (1943).
Issuance of distress warrants for collection of taxes is a summary remedy provided by statute. Krug v. Hopkins, 132 Neb. 768, 273 N.W. 221 (1937).
Local officers cannot enforce collection of taxes on unused roadbed by distress warrant. Chicago, B. & Q. R. R. Co. v. Custer County, 69 Neb. 429, 95 N.W. 859 (1903).
When statute provides remedy for collection of taxes, that remedy is exclusive. Chamberlain v. Woolsey, 66 Neb. 141, 92 N.W. 181 (1902), affirmed on rehearing 66 Neb. 149, 95 N.W. 38 (1903); County Board of Dawes County v. Furay, 5 Neb. Unof. 507, 99 N.W. 271 (1904).
Sale of property under distress warrant, upon which valid mortgage exists, is wrongful to extent and for the years that mortgage lien is superior to tax lien. Chamberlain Banking House v. Woolsey, 60 Neb. 516, 83 N.W. 729 (1900).
Statute of limitations is not applicable to the collection of delinquent taxes by distress. Price v. Lancaster County, 18 Neb. 199, 24 N.W. 705 (1885).
2. Miscellaneous
A valid claim for personal taxes is a lien against the assets of an estate derived from sale of personal property. In re Estate of Badberg, 130 Neb. 216, 264 N.W. 467 (1936).
Personal taxes may be paid in two equal installments, and if first installment is paid before delinquency, payment of second installment is deferred. Lincoln Tel. & Tel. Co. v. Albers, 126 Neb. 329, 253 N.W. 429 (1934).
Treasurer may maintain action of replevin to gain possession of property on which taxes are lien. Reynolds v. Fisher, 43 Neb. 172, 61 N.W. 695 (1895).
Local officers have no right to seize or sell personal property for real estate taxes. State ex rel. Kinzer v. Cain, 18 Neb. 631, 26 N.W. 371 (1886).
Tax upon personalty of decedent is claim against estate and should be filed with county judge. Millett v. Early, 16 Neb. 266, 20 N.W. 352 (1884).