County tax, defined.

  1. Law
  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. County tax, defined.

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77-109. County tax, defined.

The term county tax includes all taxes due to the county, school districts and other subdivisions of the county, which are levied and collected by the county.

Source

  • Laws 1903, c. 73, § 7, p. 389;
  • R.S.1913, § 6295;
  • Laws 1921, c. 133, art. I, § 8, p. 546;
  • C.S.1922, § 5815;
  • C.S.1929, § 77-108;
  • R.S.1943, § 77-109.

Annotations

  • County tax includes taxes levied for school districts. C. R. T. Corp. v. Board of Equalization, 172 Neb. 540, 110 N.W.2d 194 (1961).


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