§ 77-000 — Chapter Analysis

Code Resources

Nebraska Resources
Nebraska Website
Nebraska Governor
Nebraska Legislature
Nebraska Courts

Search this Code
in Google Scholar

on the Web
Google Web Search
MSN Web Search
Yahoo! Web Search

in the News
Google News Search
Google News Archive Search
Yahoo! News Search

in the Blogs
BlawgSearch.com Search
Google Blog Search
Technorati Blog Search

in other Databases
Google Book Search

Section 77-000
Chapter Analysis


Cross References:
    Constitutional provisions:

    Agricultural and horticultural land, see Article VIII, section 1, Constitution of Nebraska.

    Appropriations for state government not subject to referendum, see Article III, section 3, Constitution of Nebraska.

    County taxes, limitation, see Article VIII, section 5, Constitution of Nebraska.

    Exemptions from taxation, see Article VIII, sections 1 to 2A and 7, Constitution of Nebraska.

    Goods in transit, see Article VIII, section 2A, Constitution of Nebraska.

    Governor's budget, requirements, see Article IV, section 7, Constitution of Nebraska.

    Home rule charters, municipal, may not diminish state tax rate or interfere with state tax collection, see Article XI, section 4, Constitution of Nebraska.

    Household goods and personal effects, see Article VIII, section 2, Constitution of Nebraska.

    Legislative appropriations, vote required if in excess of Governor's budget, see Article IV, section 7, Constitution of Nebraska.

    Legislature may not tax municipalities or inhabitants for corporate purposes, see Article VIII, section 7, Constitution of Nebraska.

    Levy of taxes, basis for:

    Grain and seed, see Article VIII, section 10, Constitution of Nebraska.

    Other than tangible property and franchises by valuation uniformly as to class, see Article VIII, section 1, Constitution of Nebraska.

    Tangible property and franchises, by valuation uniformly and proportionately, see Article VIII, section 1, Constitution of Nebraska.

    Livestock, see Article VIII, section 1, Constitution of Nebraska.

    Motor vehicles, see Article VIII, section 1, Constitution of Nebraska.

    Municipalities, taxing powers of, see Article VIII, section 6, Constitution of Nebraska.

    Public corporations and political subdivisions providing electricity, payments in lieu of taxes, see Article VIII, section 11, Constitution of Nebraska.

    Release or commutation of taxes by Legislature prohibited, see Article VIII, section 4, Constitution of Nebraska.

    State debt, limitation, see Article XIII, section 1, Constitution of Nebraska.

    State property tax prohibited, see Article VIII, section 1A, Constitution of Nebraska.

    Substandard and blighted areas, how treated, see Article VIII, section 12, Constitution of Nebraska.

    Tax Commissioner, appointment, powers, compensation, see Article IV, section 28, Constitution of Nebraska.

    Tax Equalization and Review Commission, see Article IV, section 28, Constitution of Nebraska.

    Tax sales, right to redeem from, see Article VIII, section 3, Constitution of Nebraska.

    Taxes other than upon property, authorized, see Article VIII, section 1, Constitution of Nebraska.

    Aircraft fuel tax,see sections 3-148 to 3-151.

    Airport authorities,tax authorization, see sections 3-504 and 3-504.01.

    Bonds of indebtedness,levies for payment or refunding, see Chapter 10.

    Boundary bridges,levy for bonds, see section 39-842.

    Boxing and wrestling matches,gross receipts tax, see section 81-8,135.

    Building and loan associations,taxation of property of, see section 8-329.

    Buildings condemned by State Fire Marshal,cost of demolition entered on tax list, see section 81-519.

    Cemeteries,see Chapter 12 and sections 76-902 and 77-202.

    Community hospitals,two or more counties, see section 23-3519.

    Community nurses,tax levy for, see sections 71-1638 and 71-1639.

    Corporations,occupation tax, see Chapter 21, article 3.

    County agricultural extension work,funds for, see section 2-1604.

    County Budget Act of 1937,see section 23-901.

    County fairs,tax levy for, see sections 2-229 and 2-257 to 2-259.

    County historical societies,see section 23-355.01.

    County roads:

    Finances and taxes, see Chapter 39, article 19.

    Special improvement districts, see Chapter 39, article 16.

    Unit system adoption, levy for settlement with townships, see section 39-1518.

    County taxes generally,see Chapter 23.

    County telephone system,see sections 86-582 and 86-585.

    Dog license taxes,counties, municipalities, or villages may impose, see section 54-603.

    Drainage assessments,see Chapter 31.

    Flood control,municipal levy for, see section 23-320.07.

    Health districts and local health departments,see sections 71-1611 and 71-1629 to 71-1629.02.

    Hedges and trees,trimming cost assessed with taxes, see section 39-1813.

    Irrigation districts,see Chapter 46, article 1.

    Jails,joint county and city, see Chapter 47, article 3.

    Libraries,public, see sections 19-1302 and 51-201.

    Liquor taxes,see Chapter 53, article 1.

    Maximum all purpose levies for first- and second-class citiesand villages,see sections 19-1309 to 19-1312.

    Medical clinics,second-class cities and villages, see section 17-964.

    Metropolitan transit authority,tax authorization, see sections 14-1805 and 14-1821.

    Mineral interest,severed, place on tax list, see sections 57-235 to 57-239.

    Motor vehicle fuels,taxes upon, see Chapter 66, articles 4 and 6.

    Motor vehicles,taxes and fees, see Chapter 60, article 30.

    Municipal auditoriums,second-class cities and villages, see section 17-955.

    Municipal revenue and taxation generally:

    Cities of the first class, see Chapter 16.

    Cities of the metropolitan class, see Chapter 14.

    Cities of the primary class, see Chapter 15.

    Cities of the second class and villages, see Chapter 17.

    Statutes applicable to all municipalities, see Chapter 18.

    Statutes applying only to municipalities of particular classes, see Chapter 19.

    Museums of local governmental subdivisions,see section 51-501.

    Natural resources district,tax levy for, see section 2-3225.

    Nebraska Budget Act,see section 13-501.

    Oil and gas severance tax,see Chapter 57, article 7.

    Payments in lieu of taxes:

    Housing agencies, by, see section 71-1590.

    Public power and irrigation districts, by, see sections 70-651.01 to 70-651.05.

    Urban renewal authorities, by, see section 18-2137.

    Potato development excise tax,see section 2-1807.

    Predatory animal damage control taxes,see sections 23-360 and 23-361.

    Public power and irrigation districts have no power of taxation,see section 70-629.

    Reclamation districts,see Chapter 46, article 5.

    Rural and suburban fire protection districts,see Chapter 35, article 5.

    Rural power districts have no power of taxation,see section 70-803.

    Sanitary and improvement districts,see Chapter 31, article 7.

    Schools,generally, see Chapter 79.

    Soldiers' relief,county levy, see section 80-102.

    War monuments or memorials,county, municipal, or township levy for, see section 80-202.

    Weeds, mowing:

    Landowner, duties, see section 39-1811.

    Railroad right-of-way, see section 74-609.

    Wheat development excise tax,see Chapter 2, article 23.

~Reissue Revised Statutes of Nebraska