State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter77 > 77-1250

77-1250. Taxation of air carriers; when due; lien; distribution to counties; collection fee.The tax levied pursuant to section 77-1249 shall, on January 31 next following the date of levy, be a first lien from that date on the personal property, both tangible and intangible, of the person assessed until the liability is satisfied or otherwise released or discharged. Such lien shall be filed and enforced pursuant to the Uniform State Tax Lien Registration and Enforcement Act. The Property Tax Administrator shall remit the tax paid to the State Treasurer, and the tax collected, less a three percent collection fee, shall be distributed to the counties to the credit of the county general fund proportionate to the amount the total property taxes levied in the county bears to the total property taxes levied in the state as a whole, as certified pursuant to section 77-1613.01. The collection fee shall be credited by the State Treasurer to the Department of Revenue Property Assessment Division Cash Fund. SourceLaws 1949, c. 231, § 4, p. 641; Laws 1965, c. 478, § 13, p. 1544; Laws 1973, LB 132, § 3; Laws 1979, LB 159, § 4; Laws 1979, LB 187, § 203; Laws 1980, LB 599, § 13; Laws 1983, LB 193, § 10; Laws 1986, LB 1027, § 202; Laws 1995, LB 490, § 104; Laws 1997, LB 270, § 62; Laws 1999, LB 36, § 20; Laws 2007, LB334, § 57. Cross ReferencesUniform State Tax Lien Registration and Enforcement Act, see section 77-3901.