Collection of taxes; payments; how indicated on tax lists; county treasurer; duties.

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77-1710. Collection of taxes; payments; how indicated on tax lists; county treasurer; duties.

Whenever any taxes are paid, the county treasurer shall enter on the tax lists, opposite the description of real estate or personal property whereon the same was levied, the word "paid", together with the date of such payment, and the name of the person paying the same, which entry shall be prima facie evidence of such payment. The county treasurer shall maintain a record of the total tax assessed and monthly total tax collections.

Source

  • Laws 1903, c. 73, § 152, p. 443;
  • R.S.1913, § 6481;
  • C.S.1922, § 6004;
  • C.S.1929, § 77-1909;
  • R.S.1943, § 77-1710;
  • Laws 2002, LB 994, § 22;
  • Laws 2013, LB29, § 2.


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