Tax list; delivery to county treasurer; when; warrant for collection.

  1. Law
  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. Tax list; delivery to county treasurer; when; warrant for collection.

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77-1616. Tax list; delivery to county treasurer; when; warrant for collection.

The tax list shall be completed by the county assessor and delivered to the county treasurer on or before November 22. At the same time the county assessor or county clerk shall transmit a warrant, which warrant shall be signed by the county assessor or county clerk and shall in general terms command the treasurer to collect taxes therein mentioned according to law. No informality therein, and no delay in the transmitting of the same after the time above specified, shall affect the validity of any taxes or sales, or other proceedings for the collection of taxes as provided for in this chapter. Whenever it shall be discovered that the warrant provided for in this section was not at the proper time attached to any tax list, or was not transmitted as herein provided for any preceding year or years, in the hands of the county treasurer, the county assessor shall forthwith attach or transmit such warrant, which shall be in the same form and have the same force and effect as if it had been attached to such tax list, or transmitted as herein provided, before the delivery thereof to the county treasurer.

Source

  • Laws 1903, c. 73, § 141, p. 438;
  • R.S.1913, § 6461;
  • C.S.1922, § 5984;
  • C.S.1929, § 77-1806;
  • Laws 1943, c. 175, § 4, p. 612;
  • R.S.1943, § 77-1616;
  • Laws 1945, c. 189, § 4, p. 586;
  • Laws 1951, c. 265, § 1, p. 893;
  • Laws 1969, c. 677, § 1, p. 2602;
  • Laws 1997, LB 269, § 52;
  • Laws 1997, LB 270, § 96;
  • Laws 1998, LB 306, § 29;
  • Laws 2013, LB29, § 1.

Annotations

  • Informality in certificate of clerk to tax list could be supplied upon discovery of deficiency. Belza v. Village of Emerson, 159 Neb. 651, 68 N.W.2d 272 (1955).

  • County clerk has no power to make levy for additionally certified taxes after he has completed main tax list and delivered same to county treasurer. State ex rel. Long v. Barstler, 122 Neb. 167, 240 N.W. 273 (1931).

  • Collection of taxes on real estate cannot be enforced until May 1 following the time the tax list is placed in the hands of the county treasurer. Cornell v. Maverick Loan & Trust Co., 95 Neb. 9, 144 N.W. 1072 (1914).

  • Warrant is necessary to create a lien upon personal property. Platte Valley Milling Co. v. Malmsten, 79 Neb. 730, 113 N.W. 229 (1907).

  • Warrant must be attached to give treasurer jurisdiction to seize personal property, but is not essential to sale of real estate for taxes. Grant v. Bartholomew, 57 Neb. 673, 78 N.W. 314 (1899); Reynolds v. Fisher, 43 Neb. 172, 61 N.W. 695 (1895).


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