2006 Nebraska Revised Statutes - § 77-207 — Delinquent taxes; interest.

Section 77-207
Delinquent taxes; interest.

All delinquent taxes shall draw interest at a rate equal to the maximum rate of interest allowed per annum under section 45-104.01, as such rate may from time to time be adjusted by the Legislature, from the date they become delinquent, and the interest shall be collected the same as the tax upon which the interest accrues.

Source:

Laws 1903, c. 73, § 150, p. 442

R.S.1913, § 6479

C.S.1922, § 6002

Laws 1925, c. 43, § 10, p. 172

C.S.1929, § 77-1907

Laws 1933, c. 134, § 1, p. 513

Laws 1935, c. 151, § 1, p. 557

Laws 1937, c. 167, § 2, p. 636

Laws 1939, c. 98, § 2, p. 421

Laws 1941, c. 157, § 2, p. 607

C.S.Supp.,1941, § 77-1959

R.S.1943, § 77-207

Laws 1969, c. 646, § 1, p. 2563

Laws 1979, LB 84, § 1

Laws 1980, LB 933, § 29

Laws 1981, LB 167, § 38

Annotations:

Penalty of interest is that which the Legislature has fixed as an inducement to pay taxes. In re Estate of Rogers, 147 Neb. 1, 22 N.W.2d 297 (1946).

~Reissue Revised Statutes of Nebraska