reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1705 - Collection of taxes; tax receipt; form; required information.

77-1705.
Collection of taxes; tax receipt; form; required information.
The tax receipt shall be substantially in the following form, with such additions and amendments thereto as may be necessary to make it conform to law:
$...... Treasurer's Office ......... County, Nebraska ........ 20....
Received of ...........................................
In full or in part the taxes for the year 20.... on the following described property:
....................................................................
................... Deputy ................. Treasurer.
If the tax is paid upon real property or personal property, the receipt shall describe the same as described in the tax list and give the valuation thereof.
Source
Laws 1903, c. 73, § 148, p. 441;
R.S.1913, § 6477;
C.S.1922, § 6000;
Laws 1929, c. 167, § 1, p. 576;
C.S.1929, § 77-1905;
R.S.1943, § 77-1705;
Laws 1957, c. 334, § 3, p. 1170;
Laws 1995, LB 490, § 164;
Laws 2000, LB 968, § 63.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1706 - Collection of taxes; receipts; how numbered.

77-1706.
Collection of taxes; receipts; how numbered.
All receipts issued by the county treasurer for taxes paid to him or her shall be numbered consecutively.
Source
Laws 1903, c. 73, § 149, p. 442;
R.S.1913, § 6478;
C.S.1922, § 6001;
C.S.1929, § 77-1906;
Laws 1943, c. 174, § 1(1), p. 607;
R.S.1943, § 77-1706;
Laws 1945, c. 189, § 6, p. 589;
Laws 1993, LB 346, § 19;
Laws 1997, LB 269, § 53;
Laws 1997, LB 270, § 99;
Laws 2003, LB 292, § 13;
Laws 2012, LB851, § 3.
Annotations
Tax receipt alone is not sufficient to establish fact of levy or assessment. Adams v. Osgood, 55 Neb. 766, 76 N.W. 446 (1898).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1707 - Collection of taxes; receipts; accountability of county treasurer.

77-1707.
Collection of taxes; receipts; accountability of county treasurer.
The county treasurer shall be held strictly accountable for all receipts, including receipts found missing at regular settlement, and also for all detached receipts. All irregularities in the issuance of receipts that render them worthless must be shown on the face of the receipt.
Source
Laws 1903, c. 73, § 149, p. 442;
R.S.1913, § 6478;
C.S.1922, § 6001;
C.S.1929, § 77-1906;
Laws 1943, c. 174, § 1(2), p. 608;
R.S.1943, § 77-1707;
Laws 2003, LB 292, § 14;
Laws 2012, LB851, § 4.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1708 - Collection of taxes; county treasurer; cash book.

77-1708.
Collection of taxes; county treasurer; cash book.
The county treasurer is required to keep a cash book in which he or she shall enter an account of all money received, specifying in proper columns provided for that purpose the date of payment, the number of the receipt issued therefor, and on account of what fund or funds the same was paid, whether state, county, school, learning community, road, sinking fund or otherwise, each in separate columns, and the total amount for which the receipt was given in another column. The treasurer shall keep the account of money received for and on account of taxes separate and distinct from money received on any other account. He or she shall also keep the account of money received for and on account of taxes levied and assessed for any one year separate and distinct from those levied and assessed for any other year. All entries in the cash book of money received for taxes shall be in the numerical order of the receipts issued therefor.
Source
Laws 1903, c. 73, § 151, p. 443;
Laws 1913, c. 185, § 1, p. 561;
R.S.1913, § 6480;
C.S.1922, § 6003;
C.S.1929, § 77-1908;
Laws 1937, c. 167, § 33, p. 661;
Laws 1937, c. 171, § 1, p. 678;
Laws 1939, c. 98, § 33, p. 448;
Laws 1941, c. 157, § 33, p. 632;
C.S.Supp.,1941, § 77-1908;
R.S.1943, § 77-1708;
Laws 2006, LB 1024, § 10.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1710 - Collection of taxes; payments; how indicated on tax lists; county treasurer; duties.

77-1710.
Collection of taxes; payments; how indicated on tax lists; county treasurer; duties.
Whenever any taxes are paid, the county treasurer shall enter on the tax lists, opposite the description of real estate or personal property whereon the same was levied, the word "paid", together with the date of such payment, and the name of the person paying the same, which entry shall be prima facie evidence of such payment. The county treasurer shall maintain a record of the total tax assessed and monthly total tax collections.
Source
Laws 1903, c. 73, § 152, p. 443;
R.S.1913, § 6481;
C.S.1922, § 6004;
C.S.1929, § 77-1909;
R.S.1943, § 77-1710;
Laws 2002, LB 994, § 22;
Laws 2013, LB29, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1711 - Collection of taxes; personal property; chargeable to county treasurer; liability for collection.

77-1711.
Collection of taxes; personal property; chargeable to county treasurer; liability for collection.
Upon delivery to the county treasurer of the tax list, as herein provided, all personal taxes levied in the county shall be charged to him, and he and his bondsmen shall be liable therefor, unless the same are collected or he shall show a compliance with the duties imposed upon him by law for the collection thereof.
Source
Laws 1903, c. 73, § 153, p. 443;
R.S.1913, § 6482;
C.S.1922, § 6005;
C.S.1929, § 77-1910;
Laws 1937, c. 167, § 6, p. 640;
Laws 1939, c. 98, § 6, p. 425;
Laws 1941, c. 157, § 6, p. 611;
C.S.Supp.,1941, § 77-1910;
R.S.1943, § 77-1711.
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).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1715 - Collection of taxes; personal tax roll; publication fees.

77-1715.
Collection of taxes; personal tax roll; publication fees.
Payment for publication of the personal tax roll shall be made in the same manner as the publication of commissioners' proceedings;
Provided,
the total charge for publication shall not exceed the rate paid for publishing commissioners' proceedings.
Source
Laws 1915, c. 226, § 4, p. 527;
C.S.1922, § 6009;
C.S.1929, § 77-1914;
R.S.1943, § 77-1715;
Laws 1959, c. 353, § 4, p. 1245;
Laws 1961, c. 377, § 8, p. 1161.
Cross References
For legal rate for publications, see section 33-141.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1716 - Collection of taxes; notice to taxpayer.

77-1716.
Collection of taxes; notice to taxpayer.
The county treasurer shall, at any time prior to January 1 of each year, send a notice to each person on the personal tax roll and each person owing real estate taxes on mobile homes, cabin trailers, manufactured homes, or similar property assessed and taxed as improvements to leased land, advising such taxpayer of the amount of such taxes owed for that year.
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, § 77-1716;
Laws 1995, LB 452, § 31;
Laws 1995, LB 490, § 165;
Laws 1998, LB 306, § 30;
Laws 2000, LB 968, § 64;
Laws 2010, LB873, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1718 - Collection of taxes; notice; issuance of distress warrant; affidavit of poverty; interest.

77-1718.
Collection of taxes; notice; issuance of distress warrant; affidavit of poverty; interest.
On or before November 1 of each year, the county treasurer shall issue and deliver to the sheriff of the county distress warrants against all persons having delinquent personal tax or real estate tax on a mobile home, cabin trailer, manufactured home, or similar property assessed and taxed as improvements to leased land for that year (1) unless such a person shall have paid such delinquent taxes in full, on or before September 1, with interest at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, or (2) unless such person shall, on or before September 1, file with the treasurer an affidavit that he or she is unable by reason of poverty to pay any such tax, in which case a distress warrant shall not be issued until ordered by the county board. At least twenty days prior to the issuance of a distress warrant, the county treasurer shall mail a notice to the delinquent taxpayer that, unless payment of the delinquent tax is made within twenty days, a distress warrant will be issued. Each such distress warrant shall include all delinquent taxes of the person against whom issued. When distress warrants have been issued and turned over to the sheriff, the county treasurer shall report and certify to the county board the total number of distress warrants issued and the total amount of money involved.
Source
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, § 77-1718;
Laws 1947, c. 259, § 1, p. 846;
Laws 1969, c. 646, § 2, p. 2564;
Laws 1980, LB 689, § 3;
Laws 1981, LB 167, § 43;
Laws 1986, LB 817, § 14;
Laws 1998, LB 306, § 32;
Laws 2000, LB 968, § 66.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1719 - Collection of taxes, personal; service and return of distress warrants; time allowed.

77-1719.
Collection of taxes, personal; service and return of distress warrants; time allowed.
All distress warrants issued by the treasurer for the collection of taxes shall be served by the sheriff of the county in the same manner as an execution issued by the district court. Within nine months, except in counties having a population over one hundred thousand inhabitants and in those counties two years, after receiving the current distress warrants from the county treasurer, the sheriff shall make return of the distress warrants to the treasurer of the county. Such distress warrants shall bear an endorsement of the sheriff showing that (1) the taxes therein described have been collected, (2) upon diligent search no property could be found on which to levy, or (3) the delinquent taxpayer has filed an affidavit with the sheriff before making of return of such distress warrant that such taxpayer is unable by reason of poverty to pay such tax and the sheriff shall certify that the property, if any, of the delinquent taxpayer is not worth in value the cost of advertising such property for sale.
Source
Laws 1903, c. 73, § 155, p. 444;
Laws 1911, c. 106, § 1, p. 385;
R.S.1913, § 6484;
C.S.1922, § 6011;
C.S.1929, § 77-1916;
Laws 1943, c. 181, § 2, p. 628;
R.S.1943, § 77-1719;
Laws 1947, c. 259, § 2(1), p. 847;
Laws 1963, c. 455, § 1, p. 1481;
Laws 1991, LB 59, § 1.
Annotations
Sheriff proceeds in same manner as upon execution from justice court, and there is a legal presumption that his official acts in selling personal property under a distress warrant are properly and rightfully done. Krug v. Hopkins, 132 Neb. 768, 273 N.W. 221 (1937).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1719.01 - Collection of taxes, personal; sheriff; report.

77-1719.01.
Collection of taxes, personal; sheriff; report.
On or before August 1 of each year, the sheriff shall report to the county board showing the total amount collected on current distress warrants and the amount remaining uncollected.
Source
Laws 1943, c. 181, § 2, p. 628;
R.S.1943, § 77-1719;
Laws 1947, c. 259, § 2(2), p. 847;
Laws 1984, LB 835, § 14;
Laws 1998, LB 306, § 33.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1719.02 - Collection of taxes, personal; report of sheriff; county treasurer; verify; false return; notice; hearing; finding; penalty.

77-1719.02.
Collection of taxes, personal; report of sheriff; county treasurer; verify; false return; notice; hearing; finding; penalty.
On or before October 1 of each year, the county treasurer shall verify this report to the county board, and shall make an itemized report covering the amount uncollected. Such itemized report shall include the number of the distress warrant, the name and address of the taxpayer, the amount involved, and the reason for failure to collect same, or the failure of the sheriff to make a legal return on same. If such report of the county treasurer to the county board shows any false return by the sheriff, or failure to make legal return, the county board shall direct the sheriff to appear at a public hearing at a time to be fixed by such board. Notice of the hearing shall be given to the sheriff at least ten days prior thereto. At such hearing, the board shall hear evidence and make its findings as to whether there has been willful neglect of duty on the part of the sheriff. If the board shall find that there has not been willful neglect of duty it shall enter an order finding that the sheriff should be absolved from any liability for failure to collect such distress warrants. If the board shall find there has been willful neglect of duty, it shall cause proceedings to be instituted under sections 23-2001 to 23-2009 to remove such sheriff from office. Failure of the sheriff to comply with the requirements of sections 77-1719 and 77-1719.01 shall be prima facie evidence of willful neglect of duty and willful maladministration in office. The failure or refusal of any member of the county board to carry out the provisions of sections 77-1718 to 77-1719.04 shall be deemed a Class III misdemeanor.
Source
Laws 1943, c. 181, § 2, p. 628;
R.S.1943, § 77-1719;
Laws 1947, c. 259, § 2(3), p. 847;
Laws 1977, LB 39, § 224;
Laws 1998, LB 306, § 34.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1719.03 - Collection of taxes, personal; distress warrant; acceptance of partial payment.

77-1719.03.
Collection of taxes, personal; distress warrant; acceptance of partial payment.
In any case where any distress warrant includes taxes for one year or more, the sheriff may, in his or her discretion, accept partial payment and shall pay the same, as received, to the county treasurer, who shall accept the same and receipt the sheriff therefor. Pursuant to section 77-1704.02, the county treasurer may accept the partial payment and hold such amounts until the accumulated payments are sufficient to pay the full amount of the delinquency for one year and any interest, penalties, or other charges due to the delinquency. Notwithstanding any partial payment, the sheriff shall make levy and return thereof, on the distress warrant, as required by law.
Source
Laws 1903, c. 73, § 155, p. 444;
Laws 1911, c. 106, § 1, p. 385;
R.S.1913, § 6484;
C.S.1922, § 6011;
C.S.1929, § 77-1916;
Laws 1943, c. 181, § 2, p. 628;
R.S.1943, § 77-1719;
Laws 1947, c. 259, § 2(4), p. 848;
Laws 1963, c. 456, § 1, p. 1482;
Laws 2005, LB 18, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1719.04 - Collection of taxes, personal; false return; damages.

77-1719.04.
Collection of taxes, personal; false return; damages.
For knowingly making a false return, the officer shall be liable for double the amount of taxes, with interest and costs, to be recovered in the name of the county.
Source
Laws 1903, c. 73, § 155, p. 444;
Laws 1911, c. 106, § 1, p. 385;
R.S.1913, § 6484;
C.S.1922, § 6011;
C.S.1929, § 77-1916;
Laws 1943, c. 181, § 2, p. 628;
R.S.1943, § 77-1719;
Laws 1947, c. 259, § 2(5), p. 848.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1719.05 - Collection of taxes, personal; distress warrant; forwarding to another county.

77-1719.05.
Collection of taxes, personal; distress warrant; forwarding to another county.
When the sheriff of the county in which a distress warrant has been issued is unable to serve the same because the taxpayer has moved from the county he shall, if the taxpayer is known to him to be actually residing in some other county in this state, forward such distress warrant to the sheriff of such county. Such sheriff shall serve and return it in the same manner in all respects as though it had originated in his county, except that the return thereof shall be made to the sheriff of the originating county on or before June 1 next following its issuance. The sheriff actually serving such warrant shall be allowed the fees and mileage allowed by section 77-1720.
Source
Laws 1957, c. 335, § 1, p. 1172.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1720 - Collection of taxes, personal; levy and return of distress warrants; fees and commissions; mileage.

77-1720.
Collection of taxes, personal; levy and return of distress warrants; fees and commissions; mileage.
All fees allowed for issuing distress warrants, levy, and return of the warrants, in the cases above provided, shall be two dollars for issuing each warrant, one dollar for levy, and mileage at the rate provided in section 33-117 for county sheriffs for each mile actually and necessarily traveled by such officer on each warrant. When the officer has more than one warrant in his or her hands for service, he or she shall charge only for the mileage actually and necessarily traveled in serving all of the warrants, in which case the mileage so charged shall be prorated among such warrants. Commission shall be allowed in addition on all taxes collected by distress and sale as follows: On all sums not exceeding one hundred dollars, ten cents on each dollar; and on all sums exceeding one hundred dollars, eight cents on each dollar. All fees, mileage, and commissions shall be taxed to the parties against whom the distress warrants run and shall be collected as the original tax. When the taxes are not collected by distress and sale, the mileage shall be paid as provided in section 33-117. When mileage has been paid as provided in section 33-117 and the tax, together with all fees, mileage, and commission are collected, then the amount collected as mileage shall be paid to the county treasurer with the fees and commission and credited by the county treasurer to the general fund of the county.
Source
Laws 1903, c. 73, § 156, p. 444;
R.S.1913, § 6485;
C.S.1922, § 6012;
C.S.1929, § 77-1917;
R.S.1943, § 77-1720;
Laws 1947, c. 123, § 2, p. 361;
Laws 1951, c. 266, § 2, p. 897;
Laws 1957, c. 70, § 7, p. 300;
Laws 1959, c. 84, § 4, p. 387;
Laws 1965, c. 493, § 1, p. 1579;
Laws 1981, LB 204, § 151;
Laws 1989, LB 324, § 1.
Annotations
Under former law, sheriff could not charge fee for a return upon distress warrant, "No property found". Red Willow County v. Smith, 67 Neb. 213, 93 N.W. 151 (1903).
Collector has no right to charge commission unless he has made distress and sale. Kane v. Union P. R. R. Co., 5 Neb. 105 (1876).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1721 - Collection of taxes; distress warrants; record of county treasurer; exoneration from liability on bond.

77-1721.
Collection of taxes; distress warrants; record of county treasurer; exoneration from liability on bond.
The county treasurer shall, in a book containing the personal tax list and the list of all delinquent taxes levied on mobile homes, cabin trailers, manufactured homes, or similar property assessed and taxed as improvements to leased land in columns provided therefor, keep a record of the date of issue of each distress warrant, and of the return thereon, showing in detail the amount collected, or the fact that no personal property, mobile home, cabin trailer, manufactured home, or similar property assessed and taxed as improvements to leased land belonging to the tax delinquent was found. All distress warrants shall upon their return be filed and kept by the treasurer as a part of the records of his or her office. The collection of any item of taxes, the showing by affidavit of poverty, duly approved, or the return of a distress warrant showing no property found shall relieve him or her and his or her bondsperson from responsibility of that item of taxes.
Source
Laws 1903, c. 73, § 157, p. 445;
R.S.1913, § 6486;
C.S.1922, § 6013;
C.S.1929, § 77-1918;
R.S.1943, § 77-1721;
Laws 2000, LB 968, § 67.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1722 - Collection of taxes, personal; distress warrant uncollected; suit by county treasurer.

77-1722.
Collection of taxes, personal; distress warrant uncollected; suit by county treasurer.
Upon the return of any distress warrant uncollected it shall be the duty of the treasurer, when directed so to do by the county board, to commence suit and prosecute the same to judgment, and no property whatever shall be exempt from levy and sale upon process issued on such judgment.
Source
Laws 1903, c. 73, § 157, p. 445;
R.S.1913, § 6486;
C.S.1922, § 6013;
C.S.1929, § 77-1918;
R.S.1943, § 77-1722.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1723 - Collection of taxes, personal; distress warrant; removal from county of taxpayer; alias distress warrants.

77-1723.
Collection of taxes, personal; distress warrant; removal from county of taxpayer; alias distress warrants.
It shall be the duty of the sheriff or his deputy in making return of the distress warrant to note in such return the county to which any such delinquent taxpayer may have removed, with the date of his removal, if he shall be able to ascertain such fact, and it is made his duty to make diligent inquiry therefor. It shall be the duty of the several county treasurers in the state, immediately after the return of such distress warrant, to issue an alias distress warrant to the sheriff of any county in this state into which such taxpayer may have removed, or may reside, or in which his personal property may be found, who shall proceed to collect such taxes the same as upon execution, together with his costs, and after so collecting to forward the same with such warrant, and his return thereon, to the treasurer of the county wherein such distress warrant was issued.
Source
Laws 1903, c. 73, § 158, p. 445;
Laws 1913, c. 225, § 1, p. 655;
R.S.1913, § 6487;
C.S.1922, § 6014;
C.S.1929, § 77-1919;
R.S.1943, § 77-1723.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1724 - Collection of taxes, personal; return of property to owner upon payment; sale; notice.

77-1724.
Collection of taxes, personal; return of property to owner upon payment; sale; notice.
When any goods and chattels have been taken on any distress warrants, they shall be returned to the owner by the officer having distrained them immediately upon payment of the taxes due with interest and costs, but upon such owner's refusal or neglect to make such payment or to give a good and sufficient bond for the delivery of the goods and chattels, the officer distraining shall keep them at the expense of the owner and shall give notice of the time and place of their sale not less than twice prior to the date of the sale in the same manner as provided in section 25-1525 with the first notice given within nine days after the date of the taking. The time of sale shall not be more than twenty days from the date of taking, but the officer may adjourn the sale from time to time not exceeding five days in all. In case of adjournment he or she shall put up a notice thereof at the place of sale. Any surplus remaining above the taxes, charges of keeping the property, and fees for sale shall be returned to the owner, and the county treasurer shall on demand render an account in writing of the sale and charges.
Source
Laws 1903, c. 73, § 159, p. 446;
R.S.1913, § 6488;
C.S.1922, § 6015;
C.S.1929, § 77-1920;
R.S.1943, § 77-1724;
Laws 1990, LB 844, § 1.
Annotations
If sheriff receives no bid which, in his judgment, is adequate, he may either postpone the sale or make a return and secure an alias distress warrant. Krug v. Hopkins, 132 Neb. 768, 273 N.W. 221 (1937).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1725.01 - Collection of taxes; real property; removal or demolition; public officials; duties; lien on personal property.

77-1725.01.
Collection of taxes; real property; removal or demolition; public officials; duties; lien on personal property.
Except in any city or village that has adopted a building code with provisions for demolition of unsafe buildings or structures, it shall be the duty of any assessor, sheriff, constable, city council member, and village trustee to at once inform the county treasurer of the removal or demolition of or a levy of attachment upon any item of real property known to him or her. Except for property considered to be destroyed real property as defined in section 77-1307, it shall be the duty of the county treasurer to immediately proceed with the collection of any delinquent or current taxes when such acts become known to him or her in any manner. Except for property considered to be destroyed real property as defined in section 77-1307, the taxes shall be due and collectible, which taxes shall include taxes on all real property then assessed upon which the tax shall be computed on the basis of the last preceding levy, and a distress warrant shall be issued when (1) any person attempts to remove or demolish all or a substantial portion of his or her real property or (2) a levy of attachment is made upon the real property. From the date the taxes are due and collectible, the taxes shall be a first lien upon the personal property of the person to whom assessed until paid.
Source
Laws 1992, LB 1063, § 137;
Laws 1992, Second Spec. Sess., LB 1, § 110;
Laws 2019, LB512, § 18.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1734 - Collection of taxes; entry on tax list of refunds.

77-1734.
Collection of taxes; entry on tax list of refunds.
When the county treasurer refunds taxes pursuant to authority provided by law, he or she shall enter opposite such taxes in the tax list the words Erroneously taxed — refunded.
Source
Laws 1903, c. 73, § 162, p. 447;
R.S.1913, § 6491;
C.S.1922, § 6018;
C.S.1929, § 77-1923;
R.S.1943, § 77-1734;
Laws 1955, c. 297, § 1, p. 931;
Laws 2002, LB 994, § 23.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1736.07 - Property tax refund; procedure; applicability.

77-1736.07.
Property tax refund; procedure; applicability.
Section 77-1736.06 is expressly intended to apply to all claims for refund of any property taxes pending on June 11, 1991.
Source
Laws 1991, LB 829, § 16;
Laws 1992, Fourth Spec. Sess., LB 1, § 17.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1737 - Collection of taxes; no power to release or commute; recovery from public officials.

77-1737.
Collection of taxes; no power to release or commute; recovery from public officials.
No county or township board, city council, or village trustees shall have the power to release, discharge, remit, or commute any portion of the taxes assessed or levied against any person or property within their respective jurisdictions for any reason whatever. Any taxes, so discharged, released, remitted, or commuted, may be recovered by civil action from the members of any such board, council, or trustees, and the sureties on their official bonds at the suit of any citizen of the county, township, city, or village, as the case may be, and when collected shall be paid into the proper treasury. The provisions of this section shall not be construed to prevent the proper authority from refunding taxes paid, as provided in section 77-1735, nor to interfere with the powers of any officers or board sitting as a board for the equalization of taxes.
Source
Laws 1903, c. 73, § 164, p. 449;
R.S.1913, § 6493;
C.S.1922, § 6020;
C.S.1929, § 77-1925;
R.S.1943, § 77-1737;
Laws 1955, c. 297, § 4, p. 932.
Annotations
Taxes are not prevented from merging in the fee simple title on conveyances of land to a governmental entity when only the governmental entity acquiring the land holds a tax lien. City of Omaha v. Morello, 257 Neb. 869, 602 N.W.2d. 1 (1999).
A request for refund of invalid tax or one paid as a result of clerical error must be by a written claim upon which the county board acts quasi-judicially, and upon request for declaratory relief on ground resolution for refund was invalid, refusal thereof was within discretion of district court where there was no showing such claim had not been filed. Svoboda v. Hahn, 196 Neb. 21, 241 N.W.2d 499 (1976).
This section does not prevent the proper authority from refunding taxes as authorized by any specific tax refund statute. School Dist. of Minatare v. County of Scotts Bluff, 189 Neb. 395, 202 N.W.2d 825 (1972).
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).
Receipt of money under court decree was not a commutation of tax. State ex rel. Heintze v. County of Adams, 162 Neb. 127, 75 N.W.2d 539 (1956).
Lien of tax on property acquired by school district was not thereby dissolved. Madison County v. School Dist. No. 2, 148 Neb. 218, 27 N.W.2d 172 (1947).
Provision for refunding of taxes applies to refunding of occupation tax by village. Shue v. Village of Silver Creek, 98 Neb. 551, 153 N.W. 562 (1915).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1738 - Collection of taxes; when stricken from tax list.

77-1738.
Collection of taxes; when stricken from tax list.
The county board shall cause delinquent taxes on personalty, mobile homes, cabin trailers, manufactured homes, or similar property assessed and taxed as improvements to leased land to be stricken from the tax list. Such delinquent taxes shall only be stricken if (1) at least two years have expired, (2) the treasurer has used due diligence to collect such taxes, and (3)(a) it appears from the return of the treasurer that any person charged with the taxes has removed out of the county or has died and left no property out of which the taxes can be paid or (b) it appears impossible to collect such taxes.
Source
Laws 1903, c. 73, § 165, p. 450;
R.S.1913, § 6494;
Laws 1915, c. 110, § 1, p. 259;
C.S.1922, § 6021;
C.S.1929, § 77-1926;
R.S.1943, § 77-1738;
Laws 1947, c. 260, § 1, p. 849;
Laws 1995, LB 490, § 168;
Laws 2000, LB 968, § 68.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1739 - Collection of taxes; taxes delinquent for ten years; cancellation of interest on payment of principal.

77-1739.
Collection of taxes; taxes delinquent for ten years; cancellation of interest on payment of principal.
All personal property taxes or real estate taxes levied on a mobile home, cabin trailer, manufactured home, or similar property assessed and taxed as improvements to leased land of any taxpayer, delinquent for more than ten years, shall be canceled upon the payment of the principal of such taxes, without interest, if all other taxes of such taxpayer in that county, due subsequent thereto, have been paid in full.
Source
Laws 1921, c. 218, § 1, p. 793;
C.S.1922, § 6022;
C.S.1929, § 77-1927;
Laws 1943, c. 177, § 1, p. 621;
R.S.1943, § 77-1739;
Laws 2000, LB 968, § 69.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1740 - Collection of taxes; county treasurer's warrant book; entries.

77-1740.
Collection of taxes; county treasurer's warrant book; entries.
Each county treasurer is required to keep a book, called the Warrant Book, in which he shall enter every state, county or other warrant or order by him paid, or received in payment of taxes from any person, specifying the date on which the same was received and canceled, from whom received, the payee or person in whose favor it was drawn, its number and date, the amount for which it was drawn, the sum for which it was received, and the interest due thereon, and the treasurer shall keep the account of warrants and orders, by him received for and on account of taxes, separate and distinct from such as are by him paid in cash.
Source
Laws 1903, c. 73, § 167, p. 450;
R.S.1913, § 6495;
C.S.1922, § 6023;
C.S.1929, § 77-1928;
R.S.1943, § 77-1740.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1741 - Collection of taxes; contract for or purchase of warrants or orders at discount by treasurer, forbidden; penalty.

77-1741.
Collection of taxes; contract for or purchase of warrants or orders at discount by treasurer, forbidden; penalty.
No county, city, township or village treasurer shall either directly or indirectly contract for or purchase any warrant or order or orders issued by the county of which he is treasurer at any discount whatever upon the sum due on such warrant or order or orders. If any county, city, township or village treasurer shall so contract for or purchase any such order or warrant, he shall not be allowed in settlement the amount of the order or warrant, or any part thereof, and shall also forfeit the whole amount due on such order or warrant, to be recovered by civil action, at the suit of the State of Nebraska, for the use of the school fund of the county.
Source
Laws 1903, c. 73, § 168, p. 451;
R.S.1913, § 6496;
C.S.1922, § 6024;
C.S.1929, § 77-1929;
R.S.1943, § 77-1741.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1742 - Collection of taxes, personal; statement of uncollected taxes filed by county treasurer; list of assessment errors.

77-1742.
Collection of taxes, personal; statement of uncollected taxes filed by county treasurer; list of assessment errors.
On or before November 1 annually, and at such other times as the county board may direct, the county treasurer shall make out and file with the county clerk a statement in writing, setting forth in detail the name of each person charged with personal property tax which the county treasurer and his or her deputies have been unable to collect by reason of the removal or insolvency of the person charged with such tax, the value of the property and the amount of tax, the cause of inability to collect such tax in each separate case, in a column provided in the list for that purpose. The treasurer shall, at the same time, make out and file with the county clerk a similar detailed list of errors in assessment of real estate, and errors in footing of tax books, giving in each case a description of the property, the valuation and amount of the several taxes and special assessments, and cause of error. The truth of the statement contained in such lists shall be verified by affidavit of the county treasurer.
Source
Laws 1903, c. 73, § 169, p. 451;
R.S.1913, § 6497;
C.S.1922, § 6025;
C.S.1929, § 77-1930;
R.S.1943, § 77-1742;
Laws 1998, LB 306, § 35.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1743 - Collection of taxes; county treasurer; credit on settlement for delinquent real property taxes and special assessments.

77-1743.
Collection of taxes; county treasurer; credit on settlement for delinquent real property taxes and special assessments.
If any lands or lots shall be delinquent for taxes or special assessments, the treasurer shall be entitled to a credit in his final settlement for the amount of the several assessments thereon, the county to allow the amount of printer's fees thereon, and be entitled to the fees when collected.
Source
Laws 1903, c. 73, § 170, p. 452;
R.S.1913, § 6498;
C.S.1922, § 6026;
C.S.1929, § 77-1931;
Laws 1937, c. 167, § 9, p. 642;
Laws 1939, c. 98, § 9, p. 427;
Laws 1941, c. 157, § 9, p. 613;
C.S.Supp.,1941, § 77-1931;
R.S.1943, § 77-1743.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1744 - Collection of taxes; county treasurer; credit on settlement for delinquent personal property taxes.

77-1744.
Collection of taxes; county treasurer; credit on settlement for delinquent personal property taxes.
The county treasurer shall not be entitled to credit on the final settlement for delinquent personal property tax until he or she has filed with the clerk an affidavit that he or she has fully complied with the provisions of sections 77-1715 to 77-1725.01 relating to the giving of notice and issuing of distress warrants and been unable to collect the tax due thereon by reason of a want of personal property of the owner thereof and that to the best of his or her knowledge and belief no personal property of any such owner is in the county.
Source
Laws 1903, c. 73, § 170, p. 452;
R.S.1913, § 6498;
C.S.1922, § 6026;
C.S.1929, § 77-1931;
Laws 1937, c. 167, § 9, p. 642;
Laws 1939, c. 98, § 9, p. 427;
Laws 1941, c. 157, § 9, p. 613;
C.S.Supp.,1941, § 77-1931;
R.S.1943, § 77-1744;
Laws 2015, LB408, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1745 - Collection of taxes; settlement of county treasurer; made with county board; when made.

77-1745.
Collection of taxes; settlement of county treasurer; made with county board; when made.
The county treasurer shall settle with the county board within thirty days after the first Tuesday in January, and on the first Monday in July in each year, and at such other times as the county board may direct, at which times the county treasurer shall file with the county clerk a statement showing the amount of money collected since last settlement, from what source derived, amount of money paid out, and for what purpose, together with the vouchers for the same, the amount of taxes due and unpaid and the amount of money on hand belonging to the several funds.
Source
Laws 1903, c. 73, § 170, p. 452;
R.S.1913, § 6498;
C.S.1922, § 6026;
C.S.1929, § 77-1931;
Laws 1937, c. 167, § 9, p. 642;
Laws 1939, c. 98, § 9, p. 427;
Laws 1941, c. 157, § 9, p. 613;
C.S.Supp.,1941, § 77-1931;
R.S.1943, § 77-1745;
Laws 1969, c. 681, § 1, p. 2608.
Annotations
Action of board of equalization in making settlements is not a judicial determination. Treasurer is an insurer of funds collected. Bush v. Johnson County, 48 Neb. 1, 66 N.W. 1023 (1896).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1746 - Collection of taxes; settlement of county treasurer; with county clerk when board not in session.

77-1746.
Collection of taxes; settlement of county treasurer; with county clerk when board not in session.
If there be no session of the county board held at the proper time for settling and adjusting the accounts of the county treasurer, it shall be the duty of the treasurer to file the lists with the county clerk, who shall examine said lists and correct the same, if necessary, in like manner as the board is required to do. The county clerk shall make an accurate computation of the value of the property and the amount of the delinquent tax and special assessment returned, for which the treasurer is entitled to credit.
Source
Laws 1903, c. 73, § 171, p. 452;
R.S.1913, § 6499;
C.S.1922, § 6027;
C.S.1929, § 77-1932;
R.S.1943, § 77-1746.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1748 - Collection of taxes; settlement of county treasurer; certificate to local authorities.

77-1748.
Collection of taxes; settlement of county treasurer; certificate to local authorities.
The county clerk shall also at the same time certify to the several authorities or persons with whom the county treasurer is to make settlement, showing the valuation of property and the amount of taxes and special assessments due thereon allowable to the treasurer in the settlement of his several accounts.
Source
Laws 1903, c. 73, § 173, p. 453;
R.S.1913, § 6501;
C.S.1922, § 6029;
C.S.1929, § 77-1934;
R.S.1943, § 77-1748.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1749 - Collection of taxes; settlement of county treasurer; credit for delinquent taxes; audit of treasurer's books.

77-1749.
Collection of taxes; settlement of county treasurer; credit for delinquent taxes; audit of treasurer's books.
The Tax Commissioner and other proper authority or person shall in his or her final settlement with the treasurer allow him or her credit for the amount so certified, but if the Tax Commissioner or other proper authority or person shall have reason to believe that the amount stated in the certificate is not correct, or that the allowance was illegally made, he or she shall return the same for correction. When it appears to be necessary in the opinion of the Tax Commissioner or other proper authority or person, he or she shall designate and appoint some competent person to examine the treasurer's books and statement of settlement, and the person so designated and appointed shall have access to the treasurer's books and papers appertaining to such treasurer's office or settlement for the purpose of making such examination.
Source
Laws 1903, c. 73, § 174, p. 453;
R.S.1913, § 6502;
C.S.1922, § 6030;
C.S.1929, § 77-1935;
R.S.1943, § 77-1749;
Laws 1995, LB 490, § 169;
Laws 2007, LB334, § 83.
Annotations
County board of equalization is sole judge as to when necessity for examination of accounts of treasurer exists. Kearney County v. Tuttle, 16 Neb. 34, 19 N.W. 637 (1884).
Board of equalization has authority under this section to employ competent person to examine accounts of treasurer. Laws v. Harlan County, 12 Neb. 637, 12 N.W. 114 (1882).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1750 - Collection of taxes; settlement of county treasurer; adjustment with county clerk; order by county board.

77-1750.
Collection of taxes; settlement of county treasurer; adjustment with county clerk; order by county board.
In all cases when the adjustment is made with the county clerk, the county board shall, at the first session thereafter, examine such settlement and if found correct shall enter an order to that effect. If any omission or error is found, the board shall cause the same to be corrected and a correct statement of the facts in the case forwarded to the Tax Commissioner and other proper authority or person who shall correct and adjust the treasurer's accounts accordingly.
Source
Laws 1903, c. 73, § 175, p. 453;
R.S.1913, § 6503;
C.S.1922, § 6031;
C.S.1929, § 77-1936;
R.S.1943, § 77-1750;
Laws 1995, LB 490, § 170;
Laws 2007, LB334, § 84.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1759 - Collection of taxes; report to and payment of taxes and special assessments; when required.

77-1759.
Collection of taxes; report to and payment of taxes and special assessments; when required.
The county treasurer shall report and pay over the amount of tax and special assessments due to towns, districts, cities, villages, all other taxing units, corporations, persons, and land banks, collected by him or her, when demanded by the proper authorities or persons. Upon a demand, one payment shall be for the funds collected or received during the previous calendar month and shall be paid not later than the fifteenth of the following month. A second demand may be made prior to the fifteenth of the month on taxes and special assessments collected or received, during the first fifteen days of the month. The second demand shall be paid not later than the last day of the month.
Source
Laws 1903, c. 73, § 183, p. 456;
R.S.1913, § 6511;
C.S.1922, § 6039;
C.S.1929, § 77-1944;
R.S.1943, § 77-1759;
Laws 1998, LB 1104, § 11;
Laws 1999, LB 287, § 2;
Laws 2013, LB97, § 20.
Annotations
The plain language of this section authorizes a taxing authority to make demand for payment of its tax revenues which have been collected by the county treasurer. State ex rel. City of Elkhorn v. Haney, 252 Neb. 788, 566 N.W.2d 771 (1997).
The plain language of this section provides that the county treasurer shall pay over the amount of tax collected when demanded by the proper authorities or persons. State ex rel. City of Elkhorn v. Haney, 252 Neb. 788, 566 N.W.2d 771 (1997).
This section and section 23-1601(4) can be read so as to give effect to the plain language of each. State ex rel. City of Elkhorn v. Haney, 252 Neb. 788, 566 N.W.2d 771 (1997).
It is the duty of county treasurer to collect taxes and pay over to school district. City Nat. Bank of Lincoln v. School Dist. of City of Lincoln, 121 Neb. 213, 236 N.W. 616 (1931).
Mandamus will lie to compel county treasurer to pay to city treasurer city taxes collected by him. State of Neb. ex rel. Grable v. Roderick, 23 Neb. 505, 37 N.W. 77 (1888).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1760 - Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond.

77-1760.
Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond.
If any county treasurer fails to make reports and payments required by section 77-1759 for five days after demand made the proper authority or person may bring suit upon his or her bond.
Source
Laws 1903, c. 73, § 184, p. 456;
R.S.1913, § 6512;
C.S.1922, § 6040;
C.S.1929, § 77-1945;
R.S.1943, § 77-1760;
Laws 1995, LB 490, § 171.
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).
Notice to county treasurer is not demand on district treasurer required as condition precedent to suit for refund of school taxes. City Nat. Bank of Lincoln v. School Dist. of City of Lincoln, 121 Neb. 213, 236 N.W. 616 (1931).
State taxes in hands of county treasurer, if lost without fault of county, are property of state, and county is not liable to state. Lancaster County v. State, 74 Neb. 211, 104 N.W. 187 (1905), affirmed on rehearing 74 Neb. 215, 107 N.W. 388 (1906).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1761 - Collection of taxes; failure to report and pay taxes collected by county treasurer; removal from office.

77-1761.
Collection of taxes; failure to report and pay taxes collected by county treasurer; removal from office.
If any county treasurer fails to account for and settle as required in section 77-1760, his office may be declared vacant by the county board, and the vacancy filled as hereinbefore provided.
Source
Laws 1903, c. 73, § 185, p. 456;
R.S.1913, § 6513;
C.S.1922, § 6041;
C.S.1929, § 77-1946;
R.S.1943, § 77-1761.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1762 - Collection of taxes; failure to pay taxes collected by county treasurer; liability on bond.

77-1762.
Collection of taxes; failure to pay taxes collected by county treasurer; liability on bond.
The bond of every county treasurer shall be held to be security for the payment by such treasurer to the State Treasurer and the several cities, towns, villages, and the proper authorities and persons, respectively, of all taxes and special assessments which may be collected or received by him on their behalf, by virtue of any law in force at the time of giving such bond, or that may be passed or take effect thereafter.
Source
Laws 1903, c. 73, § 186, p. 456;
R.S.1913, § 6514;
C.S.1922, § 6042;
C.S.1929, § 77-1947;
R.S.1943, § 77-1762.
Annotations
Payment of funds in hands of county treasurer to successor is effectuated only by delivery of money. Lancaster County v. State, 74 Neb. 211, 104 N.W. 187 (1905), affirmed on rehearing 74 Neb. 215, 107 N.W. 388 (1906); Cedar County v. Jenal, 14 Neb. 254, 15 N.W. 369 (1883).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1763 - Collection of taxes; failure to make settlement with state; suit by Tax Commissioner.

77-1763.
Collection of taxes; failure to make settlement with state; suit by Tax Commissioner.
Upon the failure of any county treasurer to make settlement with the Tax Commissioner, the Tax Commissioner shall sue the treasurer and his or her surety upon the bond of such treasurer, or sue the treasurer in such form as may be necessary, and take all such proceedings, either upon such bond or otherwise, as may be necessary to protect the interest of the state.
Source
Laws 1903, c. 73, § 187, p. 457;
R.S.1913, § 6515;
C.S.1922, § 6043;
C.S.1929, § 77-1948;
R.S.1943, § 77-1763;
Laws 1995, LB 490, § 172;
Laws 2007, LB334, § 85.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1764 - Collection of taxes; suit on behalf of state; where brought.

77-1764.
Collection of taxes; suit on behalf of state; where brought.
Suit shall be brought in behalf of the state in the district court of the county in which the treasurer holds office or resides, and process may be directed to any county in the state.
Source
Laws 1903, c. 73, § 188, p. 457;
R.S.1913, § 6516;
C.S.1922, § 6044;
C.S.1929, § 77-1949;
R.S.1943, § 77-1764.