Collection of taxes; receipts; how numbered.

  1. Law
  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. Collection of taxes; receipts; how numbered.

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77-1706. Collection of taxes; receipts; how numbered.

All receipts issued by the county treasurer for taxes paid to him or her shall be numbered consecutively.

Source

  • Laws 1903, c. 73, § 149, p. 442;
  • R.S.1913, § 6478;
  • C.S.1922, § 6001;
  • C.S.1929, § 77-1906;
  • Laws 1943, c. 174, § 1(1), p. 607;
  • R.S.1943, § 77-1706;
  • Laws 1945, c. 189, § 6, p. 589;
  • Laws 1993, LB 346, § 19;
  • Laws 1997, LB 269, § 53;
  • Laws 1997, LB 270, § 99;
  • Laws 2003, LB 292, § 13;
  • Laws 2012, LB851, § 3.

Annotations

  • Tax receipt alone is not sufficient to establish fact of levy or assessment. Adams v. Osgood, 55 Neb. 766, 76 N.W. 446 (1898).


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