Collection of taxes; receipts; accountability of county treasurer.

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77-1707. Collection of taxes; receipts; accountability of county treasurer.

The county treasurer shall be held strictly accountable for all receipts, including receipts found missing at regular settlement, and also for all detached receipts. All irregularities in the issuance of receipts that render them worthless must be shown on the face of the receipt.

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(2), p. 608;
  • R.S.1943, § 77-1707;
  • Laws 2003, LB 292, § 14;
  • Laws 2012, LB851, § 4.


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