Nebraska Statutes

Chapter 77 REVENUE AND TAXATION

77-1001 Act, how cited.
77-1002 Legislative findings and declarations.
77-1003 Definitions, where found.
77-1004 Tax terms, meaning.
77-1005 Approved cost, defined.
77-1006 Approved project, defined.
77-1007 Cultural development, defined.
77-1008 Destination dining, defined.
77-1009 Entertainment destination center, defined.
77-101 Definitions, where found.
77-1010 Entitlement period, defined.
77-1011 Full-service restaurant, defined.
77-1012 Historical redevelopment, defined.
77-1013 Investment, defined.
77-1014 Lodging, defined.
77-1015 Mixed-use project, defined.
77-1016 Nebraska crafts and products center, defined.
77-1017 Project, defined.
77-1018 Qualified business, defined.
77-1019 Qualified property, defined.
77-102 Property, defined.
77-1020 Recreation facility, defined.
77-1021 Redevelopment project, defined.
77-1022 Related persons, defined.
77-1023 Structured parking, defined.
77-1024 Taxpayer, defined.
77-1025 Tourism attraction, defined.
77-1026 Year, defined.
77-1027 Year of application, defined.
77-1028 Election required; procedures applicable.
77-1029 Verification of work eligibility status.
77-103 Real property, defined.
77-103.01 Class or subclass of real property, defined.
77-1030 Application; form; contents; confidentiality; fee; municipality; duties; certification; written agreement; contents; modification.
77-1031 Incentives; tiers; project requirements; refund of taxes.
77-1032 Department of Revenue; duties; review of projects; recapture of incentives; Nebraska Advantage Transformational Tourism and Redevelopment Act Cash Fund; created; use; investment.
77-1033 Transfer of incentives; when; liability for recapture.
77-1034 Refunds; interest not allowable.
77-1035 Act; restrictions on use.
77-104 Personal property, defined.
77-105 Tangible personal property, intangible personal property, defined.
77-106 Money, defined.
77-107 Credits, defined.
77-108 County board, defined.
77-109 County tax, defined.
77-110 Repealed. Laws 2000, LB 968, § 91.
77-1101 Repealed. Laws 1953, c. 265, § 2.
77-1102 Repealed. Laws 1953, c. 265, § 2.
77-1103 Repealed. Laws 1953, c. 265, § 2.
77-1104 Repealed. Laws 1957, c. 326, § 1.
77-1105 Repealed. Laws 1957, c. 326, § 1.
77-111 Township, precinct, defined.
77-112 Actual value, defined.
77-113 Person, defined.
77-114 Gender and number, how construed.
77-115 County assessor, defined.
77-116 County official, defined.
77-117 Improvements on leased land, defined.
77-118 Nebraska adjusted basis, defined.
77-119 Depreciable tangible personal property, defined.
77-120 Net book value of property for taxation, defined.
77-1201 Tangible personal property; assessment date; listing.
77-1201.01 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 180.
77-1201.02 Repealed. Laws 1967, c. 501, § 2.
77-1202 Tangible personal property; where listed and assessed.
77-1202.01 Tax lists; how prepared.
77-1202.02 Repealed. Laws 1959, c. 365, § 17.
77-1203 Repealed. Laws 1986, LB 817, § 15.
77-1204 Repealed. Laws 1986, LB 817, § 15.
77-1205 Repealed. Laws 1986, LB 817, § 15.
77-1206 Repealed. Laws 1986, LB 817, § 15.
77-1207 Repealed. Laws 1987, LB 508, § 50.
77-1208 Repealed. Laws 1997, LB 270, § 110.
77-1209 Transferred to section 77-1374.
77-1209.01 Repealed. Laws 1959, c. 365, § 17.
77-1209.02 Transferred to section 77-1375.
77-1209.03 Transferred to section 77-1376.
77-1209.04 Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
77-1209.05 Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
77-121 Taxable property, defined.
77-1210 Taxable tangible personal property in transit; where listed and assessed.
77-1211 Tangible personal property brought into state after December 31 and prior to July 1; where listed and assessed.
77-1212 Repealed. Laws 1992, LB 1063, § 213; Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1213 Repealed. Laws 2000, LB 968, § 91.
77-1214 Taxable tangible personal property; attempted sale, levy, or removal; notice to treasurer; collection of taxes due; acceleration of due date; issuance of distress warrants.
77-1215 Repealed. Laws 1997, LB 270, § 110.
77-1216 Repealed. Laws 2007, LB 166, § 13.
77-1217 Repealed. Laws 1987, LB 508, § 50.
77-1218 Repealed. Laws 1987, LB 508, § 50.
77-1219 Taxable tangible personal property; assessment certificate; county assessor; duties.
77-122 Purchase, defined.
77-1220 Repealed. Laws 1987, LB 87, § 1.
77-1221 Repealed. Laws 1980, LB 741, § 1.
77-1222 Repealed. Laws 1959, c. 365, § 17.
77-1223 Repealed. Laws 1959, c. 365, § 17.
77-1224 Repealed. Laws 1959, c. 365, § 17.
77-1225 Repealed. Laws 1982, LB 728, § 2.
77-1226 Repealed. Laws 1959, c. 366, § 2.
77-1226.01 Repealed. Laws 1982, LB 728, § 2.
77-1226.02 Repealed. Laws 1982, LB 728, § 2.
77-1226.03 Repealed. Laws 1982, LB 728, § 2.
77-1226.04 Repealed. Laws 1982, LB 728, § 2.
77-1227 Repealed. Laws 1982, LB 728, § 2.
77-1228 Repealed. Laws 1987, LB 508, § 50.
77-1229 Tangible personal property; form of return; time of filing; exemption; procedure.
77-1229.01 Personal property; return; filing improperly signed; procedure.
77-123 Omitted property, defined.
77-1230 Taxable tangible personal property; amended listing; when required; county assessor; duties; refund; additional tax due.
77-1231 Repealed. Laws 1959, c. 365, § 17.
77-1231.01 Repealed. Laws 1977, LB 518, § 15.
77-1232 Personal property; failure to list; false listing; evasion of tax; penalty.
77-1233 Personal property; statement required on return; signature by taxpayer.
77-1233.01 Repealed. Laws 1984, LB 835, § 18.
77-1233.02 Taxable tangible personal property tax returns; county assessor; duties.
77-1233.03 Assessment of taxable tangible personal property; county assessor; duties.
77-1233.04 Taxable tangible personal property tax returns; change in value; omitted property; procedure; penalty; county assessor; duties.
77-1233.05 Repealed. Laws 1999, LB 194, § 39.
77-1233.06 Taxable tangible personal property tax valuation or penalty; appeal; procedure; collection procedures.
77-1234 Violations; duty of officers upon discovery.
77-1235 Repealed. Laws 1965, c. 475, § 7.
77-1235.01 Repealed. Laws 1961, c. 284, § 1.
77-1236 Personal property; taxpayer; inspection by county assessor; authorized; subpoena; disobedience; contempt proceedings; confidentiality.
77-1237 Repealed. Laws 1959, c. 365, § 17.
77-1238 Repealed. Laws 1997, LB 271, § 57.
77-1239 Repealed. Laws 1997, LB 271, § 57.
77-1239.01 Repealed. Laws 1997, LB 271, § 57.
77-1239.02 Repealed. Laws 1997, LB 271, § 57.
77-1239.03 Repealed. Laws 1981, LB 168, § 18.
77-1239.04 Repealed. Laws 1981, LB 168, § 18.
77-1239.05 Repealed. Laws 1997, LB 271, § 57.
77-1239.06 Repealed. Laws 1997, LB 271, § 57.
77-124 Undervalued and overvalued property, defined.
77-1240 Repealed. Laws 1993, LB 346, § 23.
77-1240.01 Repealed. Laws 1997, LB 271, § 57.
77-1240.02 Repealed. Laws 1981, LB 168, § 18.
77-1240.03 Repealed. Laws 1997, LB 271, § 57.
77-1240.04 Repealed. Laws 1997, LB 271, § 57.
77-1240.05 Repealed. Laws 1981, LB 168, § 18.
77-1240.06 Repealed. Laws 1981, LB 168, § 18.
77-1241 Repealed. Laws 1988, LB 305, § 11.
77-1241.01 Repealed. Laws 1997, LB 271, § 57.
77-1241.02 Repealed. Laws 1988, LB 305, § 11.
77-1241.03 Repealed. Laws 1988, LB 305, § 11.
77-1241.04 Repealed. Laws 1988, LB 305, § 11.
77-1241.05 Repealed. Laws 1969, c. 495, § 10.
77-1241.06 Repealed. Laws 1988, LB 305, § 11.
77-1241.07 Repealed. Laws 1988, LB 305, § 11.
77-1241.08 Repealed. Laws 1988, LB 305, § 11.
77-1241.09 Transferred to section 60-305.15.
77-1242 Repealed. Laws 1977, LB 518, § 15.
77-1242.01 Repealed. Laws 1997, LB 271, § 57.
77-1242.02 Repealed. Laws 1997, LB 271, § 57.
77-1243 Repealed. Laws 1953, c. 268, § 20.
77-1244 Taxation of air carriers; definitions.
77-1245 Taxation of air carriers; assessment; collection; disbursement; allocation to this state; petition to Property Tax Administrator, when.
77-1246 Taxation of air carriers; real and personal property other than flight equipment.
77-1247 Taxation of air carriers; annual report; contents; failure to furnish report or information; penalty; waiver.
77-1248 Taxation of air carriers; taxable value; allocation.
77-1249 Taxation of air carriers; tax rate; appeal.
77-1249.01 Taxation of air carriers; delinquency; interest; collection.
77-125 Tax situs, defined.
77-1250 Taxation of air carriers; when due; lien; distribution to counties; collection fee.
77-1250.01 Repealed. Laws 1971, LB 26, § 3.
77-1250.02 Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty.
77-1250.03 Taxation of air carriers; taxes; delinquent; lien; collection.
77-1250.04 Taxation of air carriers; money and credits; surrender to Tax Commissioner.
77-1250.05 Taxation of air carriers; disposition of funds collected.
77-1251 Repealed. Laws 1977, LB 518, § 14.
77-1252 Repealed. Laws 1977, LB 518, § 14.
77-1253 Repealed. Laws 1977, LB 518, § 14.
77-1254 Repealed. Laws 1977, LB 518, § 14.
77-1255 Repealed. Laws 1977, LB 518, § 14.
77-1256 Repealed. Laws 1977, LB 518, § 14.
77-1257 Repealed. Laws 1977, LB 518, § 14.
77-1258 Repealed. Laws 1977, LB 518, § 14.
77-1259 Repealed. Laws 1977, LB 518, § 14.
77-126 Assessment, defined.
77-1260 Repealed. Laws 1977, LB 518, § 14.
77-1261 Repealed. Laws 1977, LB 518, § 14.
77-1262 Repealed. Laws 1977, LB 518, § 16.
77-1263 Repealed. Laws 1977, LB 518, § 16.
77-1264 Repealed. Laws 1977, LB 518, § 16.
77-1265 Repealed. Laws 1977, LB 518, § 16.
77-1266 Repealed. Laws 1977, LB 518, § 16.
77-1267 Repealed. Laws 1977, LB 518, § 16.
77-1268 Repealed. Laws 1977, LB 518, § 16.
77-1269 Repealed. Laws 1971, LB 30, § 1.
77-127 Tax district, defined.
77-1270 Repealed. Laws 1971, LB 30, § 1.
77-1271 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1272 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1273 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1274 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1275 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1276 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1277 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1278 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1279 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-128 Clerical error, defined.
77-1280 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1281 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1282 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-1283 Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
77-129 Assessment roll, defined.
77-130 Taxing official, defined.
77-1301 Real property; assessment date.
77-1301.01 Appraisal; standards; establishment by Tax Commissioner; contracts; approval.
77-1301.02 Repealed. Laws 1997, LB 270, § 110.
77-1301.03 Repealed. Laws 1997, LB 270, § 110.
77-1301.04 Repealed. Laws 1997, LB 270, § 110.
77-1301.05 Repealed. Laws 1969, c. 672, § 5.
77-1301.06 Repealed. Laws 1997, LB 270, § 110.
77-1301.07 Repealed. Laws 1997, LB 270, § 110.
77-1301.08 Repealed. Laws 1997, LB 270, § 110.
77-1301.09 Repealed. Laws 1987, LB 508, § 50.
77-1301.10 Repealed. Laws 1987, LB 508, § 50.
77-1301.11 Repealed. Laws 1987, LB 508, § 50.
77-1301.12 Repealed. Laws 1997, LB 270, § 110.
77-1301.13 Repealed. Laws 1997, LB 270, § 110.
77-1301.14 Repealed. Laws 1997, LB 270, § 110.
77-1301.15 Repealed. Laws 1997, LB 270, § 110.
77-1301.16 Repealed. Laws 1997, LB 270, § 110.
77-1302 Repealed. Laws 1959, c. 370, § 6.
77-1303 Assessment roll.
77-1304 Repealed. Laws 1997, LB 270, § 110.
77-1305 Certificate of assessment; contents; effect.
77-1306 Repealed. Laws 1959, c. 370, § 6.
77-1306.01 Lands adjacent to rivers and streams; survey; report.
77-1307 Repealed. Laws 1959, c. 370, § 6.
77-1308 Repealed. Laws 1959, c. 370, § 6.
77-1309 Repealed. Laws 1947, c. 251, § 42.
77-131 Taxable value, defined.
77-1310 Repealed. Laws 1947, c. 251, § 42.
77-1311 County assessor; duties.
77-1311.01 Valuation of property; rounding numbers.
77-1311.02 Plan of assessment; preparation.
77-1311.03 County assessor; systematic inspection and review; adjustment required.
77-1312 County assessor; duty to file annual inventory of county personal property.
77-1313 Property; assessment; duty of county officer to assist; penalty.
77-1314 Repealed. Laws 1997, LB 397, § 51.
77-1315 Adjustment to real property assessment roll; county assessor; duties; publication.
77-1315.01 Overvaluation or undervaluation; county assessor; report.
77-1316 Repealed. Laws 1997, LB 270, § 110.
77-1316.01 Correction of tax rolls.
77-1317 Real property; assessment; omitted lands; correction; exceptions.
77-1318 Real property taxes; back interest and penalties; when; appeal.
77-1318.01 Improvements to real property; information statement filed with county assessor; forms; contents.
77-1318.02 Repealed. Laws 1984, LB 835, § 18.
77-1319 Repealed. Laws 1959, c. 370, § 6.
77-132 Parcel, defined.
77-1320 Repealed. Laws 1965, c. 489, § 1.
77-1320.01 Repealed. Laws 1965, c. 475, § 7.
77-1320.02 Repealed. Laws 1987, LB 508, § 50.
77-1320.03 Repealed. Laws 1987, LB 508, § 50.
77-1320.04 Transferred to section 77-412.01.
77-1320.05 Repealed. Laws 1987, LB 508, § 50.
77-1320.06 Repealed. Laws 1987, LB 508, § 50.
77-1321 Repealed. Laws 1965, c. 489, § 1.
77-1322 Assessment of property; Board of Equalization; special assessments; invalid assessments for want of adequate notice; reassessment and relevy authorized.
77-1323 Public improvement; furnishing labor or material; certificate that equipment has been assessed.
77-1324 Public improvement; furnishing labor or material; falsifying certificate that equipment has been assessed; violation; penalty.
77-1325 Repealed. Laws 1999, LB 36, § 41.
77-1326 Repealed. Laws 1986, LB 817, § 15.
77-1327 Legislative intent; Property Tax Administrator; sales file; studies; powers and duties.
77-1328 Repealed. Laws 1987, LB 508, § 50.
77-1329 Tax maps; county assessor; maintain.
77-1330 Property Tax Administrator and Tax Commissioner; guides for assessors; prepare; issue; failure to implement guide; corrective measures; procedures; cost; payment; State Treasurer; duties; remo
77-1331 Property Tax Administrator; tax records; duties.
77-1332 Appraisal of commercial or industrial property; Property Tax Administrator; powers.
77-1333 Rent-restricted housing projects; county assessor; perform income-approach calculation; owner; duties.
77-1334 Property Tax Administrator; inspections, investigations, and studies; administration of tax laws.
77-1335 Repealed. Laws 1986, LB 817, § 15.
77-1336 Repealed. Laws 1999, LB 194, § 40.
77-1337 Transferred to section 77-429.
77-1338 Values established; effect.
77-1339 Joint or cooperative performance of assessment function; two or more counties; agreement; contents; approval by Tax Commissioner.
77-1340 County assessment function by Property Tax Administrator; procedure; cost; effect; billing of county; county board reassume assessment function; appointment of county assessor; transfer of pro
77-1340.01 Transfer of assessment function; county maintain facilities.
77-1340.02 Transfer of assessment function; transferred employee; retirement rights.
77-1340.03 Transfer of assessment function; transferred employee; leave and insurance rights.
77-1340.04 Property Tax Administrator; relinquish property tax function; employees; transfer of property; appointment of county assessor; allocation of costs; contracts.
77-1340.05 Transfer of assessment function to county; transferred employee; retirement rights.
77-1340.06 Transfer of assessment function to county; transferred employee; leave and insurance rights.
77-1341 Repealed. Laws 1990, LB 821, § 56.
77-1342 Department of Revenue Property Assessment Division Cash Fund; created; use; investment.
77-1343 Agricultural or horticultural land; terms, defined.
77-1344 Agricultural or horticultural land; special valuation; when applicable.
77-1345 Agricultural or horticultural lands; special valuation; application.
77-1345.01 Agricultural or horticultural lands; special valuation; approval or denial; protest; appeal; failure to give notice; effect.
77-1346 Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.
77-1347 Agricultural or horticultural lands; special valuation; disqualification.
77-1347.01 Agricultural or horticultural lands; special valuation; disqualification; procedure; protest; decision; appeal.
77-1348 Repealed. Laws 2009, LB 166, § 23.
77-1349 Unconstitutional.
77-1350 Unconstitutional.
77-1351 Unconstitutional.
77-1352 Unconstitutional.
77-1353 Unconstitutional.
77-1354 Unconstitutional.
77-1355 Greenbelt Advisory Committee; established; members; terms; duties; expenses.
77-1356 Transferred to section 77-3431.
77-1357 Repealed. Laws 1985, LB 22, § 1.
77-1358 Repealed. Laws 1989, LB 361, § 25.
77-1359 Agricultural and horticultural land; legislative findings; terms, defined.
77-1360 Repealed. Laws 1997, LB 270, § 110.
77-1360.01 Repealed. Laws 2006, LB 808, § 52.
77-1361 Repealed. Laws 2006, LB 808, § 52.
77-1362 Repealed. Laws 2006, LB 808, § 52.
77-1363 Agricultural and horticultural land; classes and subclasses.
77-1364 Repealed. Laws 1997, LB 270, § 110.
77-1365 Repealed. Laws 1997, LB 270, § 110.
77-1366 Repealed. Laws 1996, LB 934, § 7.
77-1367 Repealed. Laws 1996, LB 934, § 7.
77-1368 Repealed. Laws 1989, LB 361, § 25.
77-1369 Repealed. Laws 1991, LB 320, § 13.
77-1370 Repealed. Laws 1991, LB 320, § 13.
77-1371 Comparable sales; use; guidelines.
77-1372 Repealed. Laws 2001, LB 170, § 30.
77-1373 Repealed. Laws 1995, LB 490, § 195.
77-1374 Improvements on leased public lands; assessment; collection of tax.
77-1375 Improvements on leased lands; how assessed; apportionment.
77-1376 Improvements on leased lands; how assessed; notice.
77-1377 Statewide file of real property sales; creation; use.
77-1378 Repealed. Laws 2005, LB 261, § 13.
77-1379 Repealed. Laws 2005, LB 261, § 13.
77-1380 Repealed. Laws 2005, LB 261, § 13.
77-1381 Repealed. Laws 2005, LB 261, § 13.
77-1381.01 Repealed. Laws 2005, LB 261, § 13.
77-1382 Repealed. Laws 2005, LB 261, § 13.
77-1383 Repealed. Laws 2005, LB 261, § 13.
77-1384 Repealed. Laws 2005, LB 261, § 13.
77-1385 Historically significant real property; qualification.
77-1386 Historically significant real property; landmark ordinance or resolution; approval.
77-1387 Historically significant real property; application by property owner; approval.
77-1388 Historically significant real property; preliminary certificate of rehabilitation; filing with State Historic Preservation Officer.
77-1389 Historically significant real property; preliminary certificate of rehabilitation; filing with city, village, or county.
77-1390 Historically significant real property; final certificate of rehabilitation; issuance.
77-1391 Historically significant real property; valuation.
77-1392 Historically significant real property; Tax Commissioner; rules and regulations.
77-1393 Historically significant real property; State Historic Preservation Officer; rules and regulations.
77-1394 Historically significant real property; protests; procedure; appeal.
77-1401 Repealed. Laws 1999, LB 194, § 40.
77-1402 Repealed. Laws 1999, LB 194, § 40.
77-1403 Repealed. Laws 1999, LB 194, § 40.
77-1404 Repealed. Laws 1999, LB 194, § 40.
77-1405 Repealed. Laws 1999, LB 194, § 40.
77-1406 Repealed. Laws 1999, LB 194, § 40.
77-1407 Repealed. Laws 1999, LB 194, § 40.
77-1408 Repealed. Laws 1999, LB 194, § 40.
77-1409 Repealed. Laws 1999, LB 194, § 40.
77-1501 County board of equalization; who constitutes; meetings; county officials; duties.
77-1502 Board; protests; report; notification.
77-1502.01 Board; referee; appointment; compensation; duties.
77-1503 Repealed. Laws 1987, LB 508, § 50.
77-1503.01 Property exempt from equalization.
77-1504 Equalization of property; board; powers and duties; protest; procedure; notice of decision.
77-1504.01 Adjustment to class or subclass of real property; procedure.
77-1505 Repealed. Laws 1959, c. 371, § 5.
77-1506 Repealed. Laws 1987, LB 508, § 50.
77-1506.01 Application for reduction in value; waiver of notice.
77-1506.02 Repealed. Laws 1995, LB 452, § 37; Laws 1995, LB 490, § 195.
77-1506.03 Repealed. Laws 1988, LB 1207, § 12.
77-1506.04 Unconstitutional.
77-1506.05 Unconstitutional.
77-1506.06 Unconstitutional.
77-1506.07 Unconstitutional.
77-1506.08 Unconstitutional.
77-1506.09 Repealed. Laws 1982, LB 592, § 2.
77-1506.10 Repealed. Laws 1986, LB 737, § 1.
77-1507 Board; duties; addition of omitted property; clerical errors; protest; procedure.
77-1507.01 Failure to give notice; effect.
77-1508 Board; examination of persons; production and inspection of records.
77-1509 Board; compelling attendance of witnesses; penalties; fees.
77-1510 Board; appeals, how taken.
77-1510.01 Board; powers; costs and fees.
77-1511 Repealed. Laws 2001, LB 465, § 12.
77-1512 Repealed. Laws 1959, c. 371, § 5.
77-1513 Repealed. Laws 2002, LB 994, § 33.
77-1514 Abstracts of property assessment rolls; prepared by county assessor; file with Tax Commissioner.
77-1515 Repealed. Laws 2006, LB 808, § 51.
77-1601 County tax levy; by whom made; when; what included; correction of clerical error; procedure.
77-1601.01 Repealed. Laws 1998, LB 306, § 51.
77-1601.02 Property tax request; procedure.
77-1602 Repealed. Laws 1996, LB 1085, § 60.
77-1603 Repealed. Laws 1996, LB 1085, § 60.
77-1604 Repealed. Laws 1979, LB 80, § 116.
77-1605 Repealed. Laws 1996, LB 1085, § 60.
77-1605.01 Repealed. Laws 1996, LB 1085, § 60.
77-1605.02 Repealed. Laws 1955, c. 295, § 3.
77-1605.03 Repealed. Laws 1996, LB 1085, § 60.
77-1606 County tax levy; appeal by taxpayer; when taken; does not suspend collection.
77-1607 Repealed. Laws 2004, LB 973, § 72.
77-1608 County tax levy; appeal by taxpayer; proceedings.
77-1609 Repealed. Laws 2004, LB 973, § 72.
77-1610 Return of taxes paid; correction of tax rolls.
77-1611 Repealed. Laws 1967, c. 504, § 1.
77-1611.01 Repealed. Laws 1967, c. 504, § 1.
77-1612 Repealed. Laws 1996, LB 1085, § 60.
77-1613 Tax list; preparation; when and by whom; form and contents.
77-1613.01 Certification by county official to Property Tax Administrator; contents.
77-1613.02 Tax list; corrections; prohibited acts; violation; penalty.
77-1613.03 Repealed. Laws 2006, LB 808, § 51.
77-1613.04 Assessment roll and tax list; corrections.
77-1614 Tax list; consolidated tax; how entered.
77-1615 Tax list; completion; controlling account.
77-1615.01 Tax list; use of electronic data processing equipment; levy and collection of taxes.
77-1616 Tax list; delivery to county treasurer; when; warrant for collection.
77-1617 Tax list; property of county; form.
77-1618 Tax list; entry of amount.
77-1619 Judgments against public corporations; payment by tax levy.
77-1620 Judgments against public corporations; payment by levy in addition to levy for ordinary purposes.
77-1621 Judgments against public corporations; special tax levy; how collected.
77-1622 Judgments against public corporations; duty of corporate authorities to make levy.
77-1623 Judgments against public corporations; failure or refusal of corporate authorities to levy; action against officers; mandamus.
77-1624 Taxes delinquent five or more years; collection; receipts; proration; remittance of state taxes to State Treasurer; how credited.
77-1625 Repealed. Laws 1963, c. 454, § 2.
77-1626 Repealed. Laws 1963, c. 454, § 2.
77-1627 Repealed. Laws 1996, LB 1085, § 60.
77-1628 Repealed. Laws 1972, LB 1044, § 1.
77-1629 Repealed. Laws 1945, c. 192, § 3.
77-1701 Collection of taxes; county treasurer tax collector; statements; contents; special assessments; de minimis amount; how treated.
77-1702 Collection of taxes; medium of payment.
77-1703 Collection of taxes; separate payments; special assessments.
77-1704 Collection of taxes; entry of payment; receipt.
77-1704.01 Collection of taxes; notice or receipt; statement; contents.
77-1704.02 Collection of taxes; partial payments; when authorized.
77-1705 Collection of taxes; tax receipt; form; required information.
77-1706 Collection of taxes; receipts; how numbered and issued.
77-1707 Collection of taxes; receipts; accountability of county treasurer.
77-1708 Collection of taxes; county treasurer; cash book.
77-1709 Repealed. Laws 1947, c. 258, § 1.
77-1710 Collection of taxes; payments; how indicated on tax lists.
77-1711 Collection of taxes; personal property; chargeable to county treasurer; liability for collection.
77-1712 Repealed. Laws 1996, LB 299, § 35.
77-1713 Repealed. Laws 1996, LB 299, § 35.
77-1714 Repealed. Laws 1996, LB 299, § 35.
77-1715 Collection of taxes; personal tax roll; publication fees.
77-1716 Collection of taxes; notice to taxpayer.
77-1716.01 Repealed. Laws 1949, c. 239, § 1.
77-1716.02 Repealed. Laws 1949, c. 239, § 1.
77-1717 Collection of taxes; procedure.
77-1718 Collection of taxes; notice; issuance of distress warrant; affidavit of poverty; interest.
77-1719 Collection of taxes, personal; service and return of distress warrants; time allowed.
77-1719.01 Collection of taxes, personal; sheriff; report.
77-1719.02 Collection of taxes, personal; report of sheriff; county treasurer; verify; false return; notice; hearing; finding; penalty.
77-1719.03 Collection of taxes, personal; distress warrant; acceptance of partial payment.
77-1719.04 Collection of taxes, personal; false return; damages.
77-1719.05 Collection of taxes, personal; distress warrant; forwarding to another county.
77-1720 Collection of taxes, personal; levy and return of distress warrants; fees and commissions; mileage.
77-1721 Collection of taxes; distress warrants; record of county treasurer; exoneration from liability on bond.
77-1722 Collection of taxes, personal; distress warrant uncollected; suit by county treasurer.
77-1723 Collection of taxes, personal; distress warrant; removal from county of taxpayer; alias distress warrants.
77-1724 Collection of taxes, personal; return of property to owner upon payment; sale; notice.
77-1725 Repealed. Laws 1992, LB 1063, § 212; Laws 1992, Second Spec. Sess., LB 1, § 180.
77-1725.01 Collection of taxes; real property; removal or demolition; public officials; duties; lien on personal property.
77-1726 Collection of taxes, corporation or company; failure or neglect to pay; penalties.
77-1727 Collection of taxes; injunction and replevin prohibited; exceptions.
77-1728 Repealed. Laws 1955, c. 297, § 5.
77-1729 Repealed. Laws 1955, c. 297, § 5.
77-1730 Repealed. Laws 1955, c. 297, § 5.
77-1731 Repealed. Laws 1955, c. 297, § 5.
77-1732 Repealed. Laws 1955, c. 297, § 5.
77-1733 Repealed. Laws 1955, c. 297, § 5.
77-1734 Collection of taxes; entry on tax list of refunds.
77-1734.01 Refund of tax paid; claim; verification required; county board approval.
77-1735 Illegal tax paid; claim for refund; procedure.
77-1736 Repealed. Laws 1989, LB 762, § 11.
77-1736.01 Repealed. Laws 1959, c. 264, § 1.
77-1736.02 Repealed. Laws 1959, c. 264, § 1.
77-1736.03 Repealed. Laws 1959, c. 264, § 1.
77-1736.04 Repealed. Laws 1992, Fourth Spec. Sess., LB 1, § 44.
77-1736.05 Repealed. Laws 1989, LB 762, § 11.
77-1736.06 Property tax refund; procedure.
77-1736.07 Property tax refund; procedure; applicability.
77-1736.08 Repealed. Laws 1998, LB 1104, § 36.
77-1736.09 Repealed. Laws 1989, LB 762, § 11.
77-1736.10 Repealed. Laws 1991, LB 829, § 39.
77-1736.11 Repealed. Laws 1989, LB 762, § 11.
77-1737 Collection of taxes; no power to release or commute; recovery from public officials.
77-1738 Collection of taxes; when stricken from tax list.
77-1739 Collection of taxes; taxes delinquent for ten years; cancellation of interest on payment of principal.
77-1740 Collection of taxes; county treasurer's warrant book; entries.
77-1741 Collection of taxes; contract for or purchase of warrants or orders at discount by treasurer, forbidden; penalty.
77-1742 Collection of taxes, personal; statement of uncollected taxes filed by county treasurer; list of assessment errors.
77-1743 Collection of taxes; county treasurer; credit on settlement for delinquent real property taxes and special assessments.
77-1744 Collection of taxes; county treasurer; credit on settlement for delinquent personal property taxes.
77-1745 Collection of taxes; settlement of county treasurer; made with county board; when made.
77-1746 Collection of taxes; settlement of county treasurer; with county clerk when board not in session.
77-1747 Repealed. Laws 1995, LB 490, § 195.
77-1748 Collection of taxes; settlement of county treasurer; certificate to local authorities.
77-1749 Collection of taxes; settlement of county treasurer; credit for delinquent taxes; audit of treasurer's books.
77-1750 Collection of taxes; settlement of county treasurer; adjustment with county clerk; order by county board.
77-1751 Repealed. Laws 1995, LB 490, § 195.
77-1752 Repealed. Laws 1995, LB 490, § 195.
77-1753 Repealed. Laws 1995, LB 490, § 195.
77-1754 Repealed. Laws 1995, LB 490, § 195.
77-1755 Repealed. Laws 1995, LB 490, § 195.
77-1755.01 Repealed. Laws 1995, LB 490, § 195.
77-1756 Repealed. Laws 1995, LB 490, § 195.
77-1757 Repealed. Laws 1995, LB 490, § 195.
77-1758 Repealed. Laws 1995, LB 490, § 195.
77-1759 Collection of taxes; report to and payment of taxes and special assessment to taxing units; when required.
77-1760 Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond.
77-1761 Collection of taxes; failure to report and pay taxes collected by county treasurer; removal from office.
77-1762 Collection of taxes; failure to pay taxes collected by county treasurer; liability on bond.
77-1763 Collection of taxes; failure to make settlement with state; suit by Tax Commissioner.
77-1764 Collection of taxes; suit on behalf of state; where brought.
77-1765 Collection of taxes; suit on behalf of state; power of court to require disclosure; entry of judgment.
77-1766 Collection of taxes; suit by aggrieved municipal corporations.
77-1767 Collection of taxes; loss or destruction of tax records; new assessment or new records authorized.
77-1768 Repealed. Laws 1995, LB 490, § 195.
77-1769 Repealed. Laws 1995, LB 490, § 195.
77-1770 Repealed. Laws 1995, LB 490, § 195.
77-1771 Collection of taxes; claim against governmental subdivision; deduction of personal taxes.
77-1772 Collection of taxes; interest on delinquent taxes; distribution.
77-1773 Repealed. Laws 1973, LB 224, § 18.
77-1774 Collection of taxes; reciprocity with other states; taxes, defined.
77-1775 Tax paid as result of clerical error, misunderstanding, or mistake; refund or credit; procedure.
77-1775.01 Appeal resulting in lower value; refund; procedure.
77-1775.02 Changes to section 77-1775.01; applicability.
77-1776 Overpayment due to clerical error or mistake; return by political subdivision; how treated.
77-1777 Tax refund; sections applicable.
77-1778 Tax refund; file claim; when.
77-1779 Tax refund; claim; contents; form.
77-1780 Tax refund; Tax Commissioner; powers; duties; interest.
77-1781 Tax refund; denial; appeal.
77-1782 Tax refund; erroneous payment; how treated.
77-1783 Repealed. Laws 1996, LB 1041, § 11.
77-1783.01 Corporate taxes; corporate officer or employee; personal liability; collection procedure; limitation.
77-1784 Electronic filings; electronic fund transfers; required; when; penalty; disclosure to taxpayer.
77-1801 Real property taxes; collection by sale; when.
77-1802 Real property taxes; delinquent tax list; notice of sale.
77-1803 Real property taxes; notice of sale; sufficiency of description.
77-1804 Real property taxes; delinquent tax list; publication and posting of notice; publication charges.
77-1805 Real property taxes; affidavits of publication; by whom made.
77-1806 Real property taxes; delinquent tax sale; when commenced and concluded.
77-1807 Real property taxes; delinquent tax sale; how conducted; sale of part.
77-1808 Real property taxes; delinquent tax sale; payment by purchaser; resale.
77-1809 Real property taxes; delinquent tax sales; purchase by county; assignment of certificate of purchase; interest.
77-1810 Real property taxes; delinquent tax sales; purchase by political subdivisions authorized.
77-1811 Real property taxes; delinquent tax sales; purchase by political subdivisions; accounting by county treasurer.
77-1812 Real property taxes; sale book; entries.
77-1813 Real property taxes; annual tax sale; return of county treasurer; when made; certified copy as evidence.
77-1814 Real property taxes; private tax sale; issuance of certificates.
77-1815 Real property taxes; county treasurer; attendance at tax sale; penalty.
77-1816 Real property taxes; fraudulent sales; penalty.
77-1817 Real property tax sales; prohibition against purchase by county treasurer; penalty.
77-1818 Real property taxes; certificate of purchase; lien of purchaser; subsequent taxes.
77-1819 Real property taxes; certificate of purchase; form.
77-1820 Real property taxes; certificate of purchase; separate description.
77-1821 Real property taxes; tax receipt; entries.
77-1822 Real property taxes; certificate of purchase; assignable.
77-1823 Real property taxes; tax certificates and deeds; fees of treasurer; entry on books of issuance of deed.
77-1824 Real property taxes; redemption from sale; when and how made.
77-1825 Real property taxes; redemption from sale; entry on books; fee; notice to and payment of redemption money to certificate holder.
77-1826 Real property taxes; redemption from sale; minors; time permitted.
77-1827 Real property taxes; redemption; persons with mental disorder; time permitted.
77-1828 Real property taxes; redemption from sale; for whom made; reimbursement.
77-1829 Real property taxes; redemption from sale; extension of time by second sale.
77-1830 Real property taxes; redemption from sale; part interest in land; how made.
77-1831 Real property taxes; issuance of treasurer's tax deed; notice given by purchaser.
77-1832 Real property taxes; issuance of treasurer's tax deed; service of notice; upon whom made.
77-1833 Real property taxes; issuance of treasurer's tax deed; proof of service; fees.
77-1834 Real property taxes; issuance of treasurer's tax deed; notice to owner or encumbrancer by publication.
77-1835 Real property taxes; issuance of treasurer's tax deed; manner and proof of publication; false affidavit; penalty.
77-1836 Real property taxes; issuance of treasurer's tax deed; fee.
77-1837 Real property taxes; issuance of treasurer's tax deed; when.
77-1838 Real property taxes; issuance of treasurer's tax deed; execution, acknowledgment, and recording; effect.
77-1839 Real property taxes; issuance of tax deed by county treasurer; form.
77-1840 Real property taxes; issuance of treasurer's tax deed; recording of proceedings.
77-1841 Real property taxes; issuance of treasurer's tax deed; loss of tax sale certificate; procedure.
77-1842 Real property taxes; treasurer's tax deed; presumptive evidence of certain facts.
77-1843 Real property taxes; treasurer's tax deed; proof required to defeat tax title.
77-1844 Real property taxes; treasurer's tax deed; condition required to question title.
77-1845 Real property taxes; treasurer's tax deed; taxes paid; mistake in entry; effect.
77-1846 Real property taxes; treasurer's tax deed; effect of fraud.
77-1847 Real property taxes; wrongful sale by officers; purchaser held harmless by county; liability of officers.
77-1848 Sale of school real property for taxes; interest acquired by purchaser.
77-1849 Real property taxes; erroneous sale; refund of purchase money.
77-1850 Real property taxes; treasurer's tax deed; effect of acts of de facto officers.
77-1851 Real property taxes; assessed in wrong name; effect.
77-1852 Real property taxes; books and records; certified copies; presumptive evidence.
77-1853 Real property taxes; irregularities; effect.
77-1854 Real property taxes; irregularities enumerated.
77-1855 Real property taxes; recovery of real estate sold; limitation of action.
77-1856 Real property taxes; effect of failure to demand deed or to foreclose; cancellation of tax sales.
77-1857 County treasurer; seal; when used.
77-1858 Real property taxes; powers of sale; special assessments included; exception.
77-1859 Real property taxes; void tax sale; reimbursement of purchaser.
77-1860 Foreclosure by counties prior to 1903; decrees validated.
77-1861 Real property taxes and special assessments; extinguishment after fifteen years; vitalization of constitutional amendment.
77-1862 Real property taxes and special assessments; extinguishment after fifteen years; year 1943 and prior thereto; subsequent years.
77-1863 Real property taxes and special assessments; extinguished after fifteen years; not required to be certified.
77-1901 Tax liens; delinquency; order of county board directing foreclosure.
77-1902 Tax sale certificate; tax deed; right of holder to foreclosure; action in district court; limitation period.
77-1903 Foreclosure proceedings; confirmation of sale.
77-1904 Foreclosure proceedings; designation of property.
77-1905 Repealed. Laws 2002, LB 876, § 92.
77-1906 Foreclosure proceedings; unknown owners; real property as defendant.
77-1907 Repealed. Laws 2002, LB 876, § 92.
77-1908 Foreclosure proceedings; presumptive evidence.
77-1909 Foreclosure proceedings; decree; contents.
77-1910 Foreclosure proceedings; surplus proceeds; application; limit of real property to be sold.
77-1911 Foreclosure proceedings; decree; order of sale, when issued; limitation.
77-1912 Foreclosure proceedings; sheriff's sale; political subdivision as purchaser; postponement of sale; notice.
77-1913 Foreclosure proceedings; examination by court; order for sheriff's deed; certificate of tax sale for subsequent taxes.
77-1914 Foreclosure proceedings; confirmation of sale; release of real property.
77-1915 Foreclosure proceedings; proceeds of sale; disposition.
77-1916 Foreclosure proceedings; surplus proceeds; disposition; prorating.
77-1917 Foreclosure proceedings; redemption; subsequent taxes paid; conditions.
77-1917.01 Delinquent special assessments; effect; foreclosure proceedings.
77-1918 Delinquent taxes; annual report by county treasurer; duty of county board; duty of county attorney; fees; failure to perform duty; penalty; removal, when.
77-1918.01 Foreclosure proceedings; county attorney fee; when effective.
77-1919 Repealed. Laws 1949, c. 240, § 5.
77-1920 Repealed. Laws 1949, c. 240, § 5.
77-1921 Repealed. Laws 1949, c. 240, § 5.
77-1922 Repealed. Laws 1949, c. 240, § 5.
77-1923 Foreclosure of tax lien by county under old law; sale prior to May 26, 1943; action to attack; limitation period.
77-1924 Foreclosure of tax lien by county under old law; sale after May 26, 1943; action to attack; limitation period.
77-1925 Foreclosure of tax lien by county under old law; sale not confirmed prior to May 26, 1943; action to attack; limitation period.
77-1926 Foreclosure of tax lien by county under old law; action to attack; prerequisite, payment of taxes and costs.
77-1927 Foreclosure of tax lien by county under old law; resale by county board.
77-1928 Foreclosure of tax lien by county under old law; sale of property; proceeds; disposition.
77-1929 Repealed. Laws 1949, c. 240, § 5.
77-1930 Repealed. Laws 1949, c. 240, § 5.
77-1931 Repealed. Laws 1949, c. 240, § 5.
77-1932 Repealed. Laws 1949, c. 240, § 5.
77-1933 Repealed. Laws 2006, LB 1024, § 115.
77-1934 Tax certificate foreclosure proceedings under old law; defective procedure; confirmation of sale not yet obtained; action to cure defects.
77-1935 Tax certificate foreclosure proceedings under old law; action to cure defects; conditions precedent.
77-1936 Tax certificate foreclosure proceedings; authority of governmental subdivisions to convey real property obtained thereunder.
77-1937 Tax certificate foreclosure proceedings under old law; distribution of proceeds of sale.
77-1938 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; proper completion of proceedings authorized.
77-1939 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; application to complete proceedings.
77-1940 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; notice of hearing; service.
77-1941 Tax foreclosure proceedings; defects subsequent to decree of foreclosure; hearing; determination.
77-2001 Inheritance tax; property taxable; transfer by will or inheritance; exception.
77-2002 Inheritance tax; property taxable; transfer in contemplation of death.
77-2003 Inheritance tax; to whom paid; who liable; lien; exception.
77-2004 Inheritance tax; rate; transfer to immediate relatives; exemption.
77-2005 Inheritance tax; rate; transfer to remote relatives.
77-2005.01 Relatives of decedent; computation of inheritance tax.
77-2006 Inheritance tax; rate; other transfers.
77-2007 Inheritance tax; property exempt.
77-2007.01 Uniform Reciprocal Transfer Tax Act; inheritance tax; when payable.
77-2007.02 Uniform Reciprocal Transfer Tax Act; construction; citation.
77-2007.03 Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt.
77-2007.04 Inheritance tax; property; religious, charitable, or educational purposes; exempt.
77-2008 Inheritance tax; estates for life and remainder appraised and apportioned; rules and regulations; furnish to county judge.
77-2008.01 Inheritance tax; estates dependent upon contingencies or conditions; rate of tax; payment; investment of proceeds; redetermination of tax.
77-2008.02 Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment.
77-2008.03 Inheritance tax; power of appointment; method and manner of taxing.
77-2008.04 Inheritance tax; power of appointment; exercise or nonexercise; not subject to tax.
77-2009 Inheritance tax; delay in coming into possession of property; bond for tax; exception.
77-201 Property taxable; valuation; classification.
77-201.01 Repealed. Laws 1967, c. 498, § 3.
77-2010 Inheritance tax; when due; interest; bond; failure to file; penalty.
77-2011 Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax.
77-2012 Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax.
77-2013 Inheritance tax; power of sale to raise funds to pay tax.
77-2014 Inheritance tax; payment by personal representative or trustee; where paid; receipt for tax; proper county, defined; tax apportioned among counties.
77-2015 Repealed. Laws 1959, c. 374, § 1.
77-2016 Repealed. Laws 1976, LB 585, § 29.
77-2017 Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid.
77-2018 Inheritance tax; erroneous payment refunded; limitation; procedure.
77-2018.01 Inheritance tax; proceedings for determination.
77-2018.02 Inheritance tax; procedure for determination in absence of probate of estate; petition; notice; waiver of notice; hearing.
77-2018.03 Inheritance tax; determination; notice served upon county attorney; duty of county attorney.
77-2018.04 Inheritance tax; proceedings for determination of; deductions allowed; enumerated.
77-2018.05 Inheritance tax; court may make final determination of; how determined.
77-2018.06 Inheritance tax; property received by decedent from prior decedent; credit against tax; how computed.
77-2018.07 Inheritance tax; tentative payment of tax; when; application; consent of county attorney required; procedure for payment of tentative tax.
77-2019 Inheritance tax; appraisal; appointment of appraisers.
77-202 Property taxable; exemptions enumerated.
77-202.01 Property taxable; tax exemptions; application; waiver of deadline; penalty; lien.
77-202.02 Property taxable; exempt status; application; hearing; procedure.
77-202.03 Property taxable; exempt status; period of exemption; change of status; late filing authorized; when; penalty; lien; new applications; reviewed; hearing; procedure; list.
77-202.04 Property taxable; exempt status; delivery of copy of final decision; appeal; failure to give notice; effect.
77-202.05 Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents.
77-202.06 Repealed. Laws 2004, LB 973, § 72.
77-202.07 Repealed. Laws 2004, LB 973, § 72.
77-202.08 Repealed. Laws 1997, LB 271, § 57.
77-202.09 Cemetery organization; exemption; application; procedure; late filing.
77-202.10 Cemetery organization; period of exemption; annual review.
77-202.11 Leased public property; taxation status; lessee; lien; procedure.
77-202.12 Public property; taxation status; county assessor; duties; appeal.
77-202.13 Repealed. Laws 2008, LB 965, § 27.
77-202.14 Repealed. Laws 1979, LB 65, § 33.
77-202.15 Repealed. Laws 1979, LB 65, § 33.
77-202.16 Repealed. Laws 1979, LB 65, § 33.
77-202.17 Repealed. Laws 1979, LB 65, § 33.
77-202.18 Repealed. Laws 1979, LB 65, § 33.
77-202.19 Repealed. Laws 1979, LB 65, § 33.
77-202.20 Repealed. Laws 1979, LB 65, § 33.
77-202.21 Repealed. Laws 1979, LB 65, § 33.
77-202.22 Repealed. Laws 1979, LB 65, § 33.
77-202.23 Disabled or blind honorably discharged veteran; terms, defined.
77-202.24 Disabled or blind veteran; mobile home exempt.
77-202.25 Disabled or blind honorably discharged veteran; property exemption; application; procedure; appeal.
77-202.26 Repealed. Laws 1980, LB 882, § 9.
77-202.27 Repealed. Laws 1980, LB 882, § 9.
77-202.28 Repealed. Laws 1980, LB 882, § 9.
77-202.29 Repealed. Laws 1980, LB 882, § 9.
77-202.30 Repealed. Laws 1980, LB 882, § 9.
77-202.31 Repealed. Laws 1980, LB 882, § 9.
77-202.32 Repealed. Laws 1980, LB 882, § 9.
77-202.33 Repealed. Laws 1986, LB 817, § 15.
77-202.34 Repealed. Laws 1979, LB 65, § 33.
77-202.35 Repealed. Laws 1979, LB 65, § 33.
77-202.36 Repealed. Laws 1980, LB 882, § 9.
77-202.37 Repealed. Laws 1980, LB 882, § 9.
77-202.38 Repealed. Laws 1980, LB 882, § 9.
77-202.39 Repealed. Laws 1980, LB 882, § 9.
77-202.40 Repealed. Laws 1980, LB 882, § 9.
77-202.41 Repealed. Laws 1980, LB 882, § 9.
77-202.42 Repealed. Laws 1980, LB 882, § 9.
77-202.43 Repealed. Laws 1980, LB 882, § 9.
77-202.44 Repealed. Laws 1979, LB 65, § 33.
77-202.45 Repealed. Laws 1979, LB 65, § 33.
77-202.46 Repealed. Laws 1992, LB 1063, § 213; Laws 1992, Second Spec. Sess., LB 1, § 181.
77-202.47 Repealed. Laws 1992, LB 1063, § 213; Laws 1992, Second Spec. Sess., LB 1, § 181.
77-2020 Inheritance tax; appraisement; duty of appraiser; objections; hearing on report.
77-2021 Inheritance tax; appraisement; county judge as appraiser.
77-2022 Inheritance tax; appraisement; determination and assessment of tax.
77-2023 Inheritance tax; appeal; procedure.
77-2024 Inheritance tax; appraisement; costs; fees; charged to estate of decedent.
77-2025 Inheritance tax; estate not subject to tax; determination.
77-2026 Inheritance tax; appraiser; extra fee or reward; penalty.
77-2027 Inheritance tax; what court has jurisdiction; transfer of proceedings.
77-2028 Inheritance tax; nonpayment; hearing; judgment; levy and execution.
77-2029 Inheritance tax; nonpayment; notification of county attorney; institution of proceeding to collect.
77-203 Property taxes; when due; first lien.
77-2030 Inheritance tax; annual statements.
77-2031 Repealed. Laws 1953, c. 283, § 1.
77-2032 Inheritance tax; how credited.
77-2033 Repealed. Laws 1982, LB 480, § 9.
77-2034 Repealed. Laws 1982, LB 480, § 9.
77-2035 Repealed. Laws 1982, LB 480, § 9.
77-2036 Repealed. Laws 1982, LB 480, § 9.
77-2037 Inheritance tax; lien; expiration.
77-2038 Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument.
77-2039 Inheritance, estate, or generation-skipping transfer tax lien; court may discharge property subject to tax; terms and conditions; application for release or discharge; show cause.
77-204 Real estate taxes; when delinquent.
77-2040 Inheritance tax; estate tax; decedent dying after December 31, 1982; provisions applicable; changes applicable January 1, 2008.
77-205 Repealed. Laws 1997, LB 269, § 80.
77-206 Repealed. Laws 1997, LB 269, § 80.
77-207 Delinquent taxes; interest.
77-208 General taxes; lien on real estate; priority.
77-209 Special assessments; lien on real estate; priority.
77-210 Repealed. Laws 2000, LB 968, § 91.
77-2101 Terms, defined.
77-2101.01 Estate tax; amount.
77-2101.02 Generation-skipping transfer tax; amount.
77-2101.03 Tax; calculation.
77-2102 Tax; when due; who liable; interest; lien; exception.
77-2103 Repealed. Laws 2005, LB 499, § 3.
77-2104 Tax; net transfer; follow federal rules and regulations.
77-2105 Tax; administration; information and returns; penalty.
77-2106 Tax; proceeds; credited to General Fund.
77-2106.01 Tax; refunds; interest; claim.
77-2106.02 Tax; refund; Tax Commissioner; issue certificate; effect.
77-2106.03 Repealed. Laws 1991, LB 9, § 8.
77-2107 Repealed. Laws 1980, LB 834, § 66.
77-2108 Apportionment and proration of tax; basis.
77-2109 Tax; persons interested in the estate or transfer, defined.
77-211 Hospital which provides office building or office space; rent included in lieu of taxes; payment in lieu of taxes to county treasurer; allocation.
77-2110 Tax; fiduciary; property not in gross estate or transfer; recover.
77-2111 Tax; fiduciary; contributions; recovery.
77-2112 Tax; county court; jurisdiction; determination; district court; jurisdiction.
77-2113 Tax; filings required.
77-2114 Tax filing; Tax Commissioner; powers and duties; failure to file; penalty.
77-2115 Tax; records confidential; exception; penalty.
77-2116 Changes by Laws 2002, LB 905; applicability.
77-212 Hospitals providing for supportive medical services to patients; exempt from in lieu of tax payment.
77-2201 Warrants; payment; order of presentation.
77-2202 Warrants; registration; form of record.
77-2203 Warrants; registration; manner of making.
77-2204 Warrants; investment of educational trust funds; when authorized.
77-2205 Warrants; registration; time limitation; file claim with State Claims Board.
77-2206 Warrants; registration; order of payment; notice to holder; exception.
77-2207 Repealed. Laws 1984, LB 933, § 20.
77-2208 Payments to county; county treasurer; receipt.
77-2209 Payments to municipality; municipal treasurer; receipt.
77-2210 Treasurer's books; how kept.
77-2211 Treasurer's books; penalty for neglect to keep.
77-2212 Treasurer's books; inspection.
77-2213 Treasurer; failure to notify holders of registered warrants; penalty.
77-2214 Treasurer; failure to register or pay warrants in order; penalty.
77-2215 Lost warrants; duplicate issued; conditions; stop-payment order.
77-23,100 Deposits in excess of insured or guaranteed amount; qualified trustee; duties.
77-23,101 Qualified trustee; requirements.
77-23,102 Default; procedure.
77-23,103 Charges or compensation of qualified trustee.
77-23,104 Assignment of securities; when.
77-23,105 Reports required.
77-23,106 Public money or public funds; prompt payment.
77-2301 State funds; deposit of funds; conditions.
77-2302 Federal Deposit Insurance Corporation references; how construed.
77-2303 State funds; depositories; bond required; approval; conditions.
77-2304 State funds; depositories; form of bond.
77-2305 State funds; depositories; limitations on amount deposited in any one bank.
77-2306 State funds; depositories; security in lieu of bonds.
77-2307 Repealed. Laws 1996, LB 1274, § 57.
77-2308 Repealed. Laws 1996, LB 1274, § 57.
77-2309 State funds; State Treasurer; duty to secure best terms possible.
77-2310 State funds; State Treasurer; making of profit prohibited; illegal removal of funds; penalty; liability on bond.
77-2311 State funds; State Treasurer; failure to act; penalty.
77-2312 County funds; deposit required; conditions.
77-2313 County funds; application by depositories; approval by county board.
77-2314 County funds; depositories; funds deposited pro rata.
77-2315 County funds; investment; securities authorized; interest; disposition; delivery of securities to successor.
77-2316 County funds; depositories; bond required; approval; conditions.
77-2317 County funds; depositories; form of bond; ineligible sureties.
77-2318 County funds; depositories; limitation on deposits; exception.
77-2318.01 County funds; deposit of excess, when.
77-2319 County funds; depositories; deposits outside of county; when.
77-2320 County funds; depositories; security in lieu of bond.
77-2321 Repealed. Laws 1996, LB 1274, § 57.
77-2322 Repealed. Laws 1996, LB 1274, § 57.
77-2323 County funds; deposit; violation; penalty.
77-2324 County funds; county treasurer; duty to secure best terms possible.
77-2325 County funds; county treasurer; prohibited acts; penalty; liability on bond.
77-2326 County fund; county treasurer; failure to act; penalty.
77-2326.01 Public money in hands of county and court officials; terms, defined.
77-2326.02 Clerk of the district court; deposit of funds.
77-2326.03 Clerk of the district court; depositories; designation.
77-2326.04 Public money in hands of court officials; deposits; security for repayment.
77-2326.05 Clerk of the district court; deposits; limitation.
77-2326.06 Clerk of the district court; deposits; security; contracts.
77-2326.07 Clerk of the district court; depositories; securities; list.
77-2326.08 Clerk of the county or district court; depositories; statement of funds.
77-2326.09 Clerk of the county or district court; deputies; employees; liability.
77-2327 Public funds; depository bonds; expiration.
77-2328 Repealed. Laws 1996, LB 1274, § 57.
77-2329 Public funds; treasurers or secretary-treasurers; when not liable under bond.
77-2330 Repealed. Laws 1969, c. 584, § 134.
77-2331 Repealed. Laws 1969, c. 584, § 134.
77-2332 Repealed. Laws 1969, c. 584, § 134.
77-2333 Repealed. Laws 1972, LB 1044, § 1.
77-2334 Sinking funds of county, township and school districts; investment; conditions.
77-2335 Sinking funds of county and other governmental subdivisions; investment in registered warrants; purchase and holding for benefit of fund.
77-2336 Sinking funds of county; investment in registered warrants; authorization by county board; record.
77-2337 Sinking funds of city; investment in warrants; limitation; direction to treasurer.
77-2338 Sinking funds of school district; investment in warrants; limitation; direction to treasurer.
77-2339 Sinking funds of township; investment in warrants; limitation; direction to county treasurer.
77-2340 County funds; investment of funds; time deposits; security required; exception.
77-2341 Funds of governmental subdivision; investment of surplus; securities authorized.
77-2342 Metropolitan utilities district funds; deposit required.
77-2343 Metropolitan utilities district funds; depositories; designation; conditions.
77-2344 Metropolitan utilities district funds; depositories; bond or securities authorized.
77-2345 Metropolitan utilities district funds; depositories; limitation on amount.
77-2346 Metropolitan utilities district funds; depositories; duty to keep list of securities.
77-2347 Repealed. Laws 2001, LB 177, § 11.
77-2348 Repealed. Laws 2001, LB 177, § 11.
77-2349 Metropolitan utilities district funds; custodian of securities; withdrawal of funds.
77-2350 School district or township funds; deposit; conditions.
77-2350.01 School district or township funds; prorate deposits; when.
77-2350.02 School district or township treasurer; violation; penalty.
77-2351 Treasurers; when not liable on bond.
77-2352 School district or township funds; security requirements.
77-2353 Public power and irrigation district funds; deposit required.
77-2353.01 Public power districts; authorized investments.
77-2354 Public power and irrigation district funds; designation of depositories.
77-2355 Public power and irrigation district funds; depositories; bond or security required.
77-2356 Public power and irrigation district funds; deposits; limitation.
77-2357 Public power and irrigation district funds; depositories; power to enter into agreement.
77-2358 Public power and irrigation district funds; depositories; duty of treasurer to keep list of securities.
77-2359 Public power and irrigation district funds; depositories; statement of funds on deposit.
77-2360 Public power and irrigation district funds; deposit of funds; rules and regulations.
77-2361 Public power and irrigation district funds; treasurer or other officer; not liable on bond.
77-2362 Public funds; depositories; security.
77-2363 Public funds; actions to recover; validity of contracts.
77-2364 Public funds; depositories; authority to give bond or security.
77-2365 Revenue-Sharing Trust Fund; created; investment; expenditure.
77-2365.01 Funds of state or political subdivisions; deposit with qualifying mutual financial institutions; conditions.
77-2365.02 Funds of state or political subdivisions; investment in certificates of deposit and timed deposits; conditions.
77-2366 Funds of state or political subdivisions; deposit with capital stock financial institutions; conditions.
77-2367 Revisor of Statutes; duty.
77-2368 Sale of recyclable and reusable products, materials, and supplies; proceeds; disposition.
77-2369 Local hospital district; funds; deposit required; secretary-treasurer; duties.
77-2370 Local hospital district; selection of depository; procedure.
77-2371 Local hospital district; deposits; requirements.
77-2372 Local hospital district; investments authorized; interest; how credited.
77-2373 Local hospital district; depositories; bond requirements; payment of deposits.
77-2374 Local hospital district; bond; surety; limitation.
77-2375 Local hospital district; deposit; limitation on amount; excess deposit; security required.
77-2376 Local hospital district; excess deposit; security requirements.
77-2377 Local hospital district; deposit in institutions outside district; when.
77-2378 Local hospital district; security in lieu of bond authorized.
77-2379 Repealed. Laws 1996, LB 1274, § 57.
77-2380 Repealed. Laws 1996, LB 1274, § 57.
77-2381 Local hospital district; violations; penalty.
77-2382 Local hospital district; secretary-treasurer; duty.
77-2383 Local hospital district; secretary-treasurer; prohibited acts; violation; penalty; liability on bond.
77-2384 Local hospital district; secretary-treasurer; violation; penalty; recovery under bond; procedure.
77-2385 Local hospital district; time deposits authorized; requirements.
77-2386 Act, how cited.
77-2387 Terms, defined.
77-2388 Authorized depositories; security; requirements.
77-2389 Security; how furnished.
77-2390 Deposit of trust receipt authorized.
77-2391 Security; delivery requirements; perfection.
77-2392 Substitution of securities authorized.
77-2393 Withdrawal of securities; when; effect.
77-2394 Deposit guaranty bond; statement required.
77-2395 Custodial official; duties.
77-2396 Custodial official; liability.
77-2397 Depositories of public money or public funds; powers.
77-2398 Deposits in excess of insured or guaranteed amount; requirements.
77-2399 Governmental unit; deposits in excess of insured amount; rights.
77-2401 Transferred to section 33-140.
77-2402 Transferred to section 33-140.01.
77-2403 Transferred to section 33-140.02.
77-2404 Transferred to section 33-140.03.
77-2405 Transferred to section 84-616.
77-2406 Transferred to section 81-1170.01.
77-2407 Repealed. Laws 1988, LB 864, § 72.
77-2408 Repealed. Laws 1985, LB 368, § 2.
77-2409 Transferred to section 81-1170.02.
77-2410 Transferred to section 81-1170.03.
77-2411 Vacated town sites; payment of original amount of taxes; penalties remitted.
77-2412 Transferred to section 81-1170.04.
77-2413 Repealed. Laws 1965, c. 538, § 40.
77-2414 Repealed. Laws 1965, c. 538, § 40.
77-2415 Repealed. Laws 1953, c. 285, § 3.
77-2416 Transferred to section 81-1170.05.
77-2417 Transferred to section 49-805.01.
77-2418 Transferred to section 72-1601.
77-2419 Transferred to section 13-402.
77-2420 Electronic funds transfer system; authorized.
77-2501 Repealed. Laws 1961, c. 284, § 1.
77-2502 Repealed. Laws 1961, c. 284, § 1.
77-2503 Repealed. Laws 1961, c. 284, § 1.
77-2504 Repealed. Laws 1961, c. 284, § 1.
77-2505 Repealed. Laws 1961, c. 284, § 1.
77-2506 Repealed. Laws 1961, c. 284, § 1.
77-2507 Repealed. Laws 1961, c. 284, § 1.
77-2508 Repealed. Laws 1961, c. 284, § 1.
77-2509 Repealed. Laws 1961, c. 284, § 1.
77-2510 Repealed. Laws 1961, c. 284, § 1.
77-2601 Terms, defined.
77-2602 Cigarette tax; rate; disposition of proceeds; priority.
77-2602.01 Tax; liability of consumer or user; collection.
77-2602.02 Repealed. Laws 1986, LB 738, § 1.
77-2602.03 Increase in tax; applicability; cigarette wholesaler; duties; credit to wholesaler.
77-2602.04 Bonds; limitation on pledge of revenue.
77-2603 Tax; stamps; tax meter impressions; requirements; corporate surety bond.
77-2604 Tax Commissioner; forms; reports; contents; when due.
77-2605 Dealers; records; inspection.
77-2606 Stamps; affix; cancellation.
77-2607 Wholesale dealer; stock; exempt from tax; conditions.
77-2608 Tax Commissioner; duties; audit; discount; funds; disposition.
77-2609 Stamps; spoiled and unused; destruction; conditions.
77-2610 Stamps; redemption by Tax Commissioner; errors; adjust.
77-2611 Stamps; unlawful sale.
77-2612 Tax Commissioner; personnel; rules and regulations; wholesale dealer; license; permit; fee.
77-2613 State Treasurer; disbursements for administration.
77-2614 License; permit; stamp; alter; forge; counterfeit; violations; penalty.
77-2615 Violations; penalty; prima facie evidence.
77-2615.01 Licensees; disciplinary action; procedure; appeal.
77-2616 Use tax; rate.
77-2617 Use tax; payment; report.
77-2618 Use tax; delinquent; penalty.
77-2619 Use tax; violation; penalty.
77-2620 Contraband cigarettes; confiscation; sale; notice; proceeds; disposition; liability for confiscation.
77-2621 Common carrier; unstamped cigarettes; bond; conditions; permit; fee.
77-2622 Common carrier; unstamped cigarettes; bond; permit; violation; penalty.
77-27,100 Income tax; claim for refund; limitation.
77-27,101 Income tax; action for refund; judgment.
77-27,102 Income tax; collection; unpaid tax; notice.
77-27,103 Income tax; due and unpaid; collection; lien foreclosure.
77-27,104 Repealed. Laws 1986, LB 1027, § 226.
77-27,105 Repealed. Laws 1986, LB 1027, § 226.
77-27,106 Repealed. Laws 1986, LB 1027, § 226.
77-27,107 Income tax; demand for payment; notice; collection.
77-27,108 Income tax; collection; comity with other states.
77-27,109 Income tax; refusal to file return; refusal to produce records; Tax Commissioner; powers; contempt proceedings.
77-27,110 Income tax; liability of transferee.
77-27,111 Income tax; taxpayer; depart from state; conceal property; Tax Commissioner; powers.
77-27,112 Income tax; taxpayer; bankruptcy; Tax Commissioner; tax; assessment; collection.
77-27,113 Income tax; evasion; penalty.
77-27,114 Income tax; failure to collect, withhold, deduct, account for, or pay; penalty.
77-27,115 Income tax; taxpayer; failure to pay, account or keep records; penalty.
77-27,116 Income tax; false return; penalty.
77-27,117 Income tax; prosecution for violation of act; limitation; Attorney General; concurrent jurisdiction.
77-27,118 Income tax; corporate officer or employee; liable for tax; when.
77-27,119 Income tax; Tax Commissioner; administer and enforce sections; prescribe forms; content; examination of return or report; uniform school district numbering system; audit by Auditor of Public
77-27,119.01 Income tax form; contribution to Wildlife Conservation Fund.
77-27,119.02 Tax Commissioner; provide information to Legislative Fiscal Analyst.
77-27,119.03 Disclosure of election to be taxed as retailer; authorized.
77-27,119.04 Income tax form; contribution to Campaign Finance Limitation Cash Fund.
77-27,119.05 Income tax form; contribution to Nebraska State Fair.
77-27,119.06 Nebraska State Fair contributions; disposition.
77-27,120 Income tax; Tax Commissioner; agreement with; effect.
77-27,121 Income tax; Governor; Secretary of the Treasury; agreement.
77-27,122 Income tax; Governor; Secretary of the Treasury; agreement; costs; payment.
77-27,123 Income tax; service in armed forces; effect.
77-27,124 Repealed. Laws 1987, LB 6, § 3.
77-27,125 Tax, report, claim, notice, petition; mailing; postmark stamped; date of delivery.
77-27,126 Lists of taxpayers; other information; department provide; when.