2006 Nebraska Revised Statutes - § 77-1214 — Tangible personal property; attempted sale, levy, or removal; notice to treasurer; collection of taxes due; acceleration of due date; issuance of distress warrants.

Section 77-1214
Tangible personal property; attempted sale, levy, or removal; notice to treasurer; collection of taxes due; acceleration of due date; issuance of distress warrants.

It shall be the duty of any county assessor, sheriff, constable, city council member, and village trustee to at once inform the county treasurer of the making or attempted making of any sale, levy of attachment, or removal of tangible personal property known to him or her. It shall be the duty of the county treasurer to forthwith proceed with the collection of the tax when such acts become known to him or her in any manner. Any personal property tax shall be due and collectible, including all tangible personal property then assessed upon which the tax shall be computed on the basis of the last preceding levy, and a distress warrant shall be issued when (1) any person attempts to sell all or a substantial part of his or her tangible personal property, (2) a levy of attachment is made upon tangible personal property, or (3) a person attempts to remove or removes tangible personal property from the county.

Source:

Laws 1903, c. 73, § 39, p. 397

R.S.1913, § 6324

C.S.1922, § 5925

C.S.1929, § 77-1412

R.S.1943, § 77-1214

Laws 1957, c. 321, § 2, p. 1141

Laws 1959, c. 365, § 5, p. 1286

Laws 1997, LB 270, § 48

~Reissue Revised Statutes of Nebraska