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2006 Nebraska Revised Statutes - § 23-145 — Actions against county; delinquent personal tax; offset.

Section 23-145
Actions against county; delinquent personal tax; offset.

In any suit against a county, any delinquent personal taxes assessed against the person in whose favor the cause of action accrued, may be set off against any amount claimed in such action.


Source:
    Laws 1879, § 50, p. 369

    R.S.1913, § 975

    C.S.1922, § 875

    C.S.1929, § 26-129

Annotations:
    Section is permissive, and does not deprive board of power to deduct the amount of taxes from a judgment rendered in district court. State ex rel. Hershiser v. Holt County, 89 Neb. 445, 131 N.W. 960 (1911).



~Reissue Revised Statutes of Nebraska

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