Property tax; limitation.

  1. Law
  2. Nebraska Revised Statutes
  3. County Government and Officers
  4. Property tax; limitation.

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23-119. Property tax; limitation.

It shall be the duty of the county board of each county to cause to be annually levied and collected taxes authorized by law for county purposes. The levy shall be subject to the limit established by section 77-3442.

Source

  • Laws 1879, § 25, p. 361;
  • Laws 1887, c. 27, § 1, p. 352;
  • Laws 1909, c. 30, § 1, p. 210;
  • R.S.1913, § 954;
  • Laws 1915, c. 18, § 1, p. 75;
  • Laws 1919, c. 66, § 1, p. 174;
  • Laws 1919, c. 67, § 1, p. 178;
  • Laws 1921, c. 144, § 1, p. 614;
  • C.S.1922, § 854;
  • C.S.1929, § 26-108;
  • Laws 1935, c. 107, § 7, p. 345;
  • Laws 1939, c. 28, § 8, p. 147;
  • C.S.Supp.,1941, § 26-108;
  • R.S.1943, § 23-119;
  • Laws 1992, LB 719A, § 93;
  • Laws 1996, LB 1114, § 36.

Cross References

  • Constitutional limitation, see Article VIII, section 5, Constitution of Nebraska.
  • Election to exceed limit, see sections 23-125 to 23-130.

Annotations

  • 1. Constitutionality

  • 2. Duties

  • 3. Mandamus to compel performance

  • 4. Fiscal management

  • 1. Constitutionality

  • LB 1003, Eighty-second Legislature, First Session (sections 23-2601 to 23-2612), does not amend this section and therefor does not violate Article III, section 14, Constitution of Nebraska. Dwyer v. Omaha-Douglas Public Building Commission, 188 Neb. 30, 195 N.W.2d 236 (1972).

  • Amendatory act of 1889 was constitutional. Bonnell v. County of Nuckolls, 32 Neb. 189, 49 N.W. 225 (1891).

  • 2. Duties

  • Duty to levy taxes implies power to contract to aid in carrying out duty imposed. Speer v. Kratzenstein, 143 Neb. 310, 12 N.W.2d 360 (1943).

  • Purchase by commissioners of electric refrigerator for county jail is proper exercise of power. Beadle v. Harmon, 130 Neb. 389, 265 N.W. 18 (1936).

  • 3. Mandamus to compel performance

  • Mandamus to compel claim included in estimate is not an adjudication of its merits. State ex rel. Marquett Deweese & Hall v. Baushausen, 49 Neb. 558, 68 N.W. 950 (1896).

  • It is the duty of the county board to provide funds to pay judgment by levying a special tax. Jackson v. Board of Supervisors of Washington County, 34 Neb. 680, 52 N.W. 169 (1892).

  • Mandamus lies to compel board to include in estimate claims allowed. State ex rel. Wessel v. Weir, 33 Neb. 35, 49 N.W. 785 (1891).

  • Mandamus lies to include in estimate outstanding allowed claims. State ex rel. Clarke v. Cather, 22 Neb. 792, 36 N.W. 157 (1888).

  • Mandamus does not lie until board fails to do its duty. State ex rel. Miller v. Sovereign, 17 Neb. 173, 22 N.W. 353 (1885).

  • Mandamus lies to keep records according to law. State ex rel. Tutton v. Eberhardt, 14 Neb. 201, 15 N.W. 320 (1883).

  • Mandamus does not lie to compel action on claims where no estimate or levy is made. Board of County Comrs. of Lancaster County v. State ex rel. Miller, 13 Neb. 523, 14 N.W. 517 (1882).

  • 4. Fiscal management

  • Maximum limit is fixed which a county may levy for county purposes. Chicago, B. & Q. R. R. Co. v. County of Box Butte, 166 Neb. 603, 90 N.W.2d 72 (1958).

  • "Ensuing year", as used herein, refers to fiscal or calendar year. State ex rel. Polk County v. Marsh, 106 Neb. 760, 184 N.W. 901 (1921).

  • "Ensuing year" refers to the fiscal or calendar year. Central Bridge & Constr. Co. v. Saunders County, 106 Neb. 484, 184 N.W. 220 (1921).

  • Legislature has forbidden levy in excess of percentage of valuation. Cunningham v. Douglas County, 104 Neb. 405, 177 N.W. 742 (1920).

  • Warrant is not payable out of general fund of subsequent year, unless included in estimate of latter year, or unless sufficient remains to pay such warrant. State ex rel. Mann v. Clark, 79 Neb. 263, 112 N.W. 857 (1907).

  • Bridge fund levy is valid though not included in estimate. State ex rel. Newman v. Wise, 12 Neb. 313, 11 N.W. 329 (1882).

  • Taxes collected do not apply to old claims unless included in estimate. State ex rel. Hitchcock v. Harvey, 12 Neb. 31, 10 N.W. 406 (1881).


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