2006 Nebraska Revised Statutes - § 77-1610 — Return of taxes paid; correction of tax rolls.

Section 77-1610
Return of taxes paid; correction of tax rolls.

If the tax books have been delivered to the county treasurer for collection of the taxes before the determination of the appeal by the Tax Equalization and Review Commission, then the county treasurer shall, upon receipt of the certified final decision of the commission, distribute or return to the taxpayers in accordance with such decision the appropriate amount of taxes paid and held pursuant to section 77-1606 and, if necessary, correct the tax rolls in his or her office to conform to such decision unless a further appeal is taken, in which case the county treasurer shall hold the taxes until the final determination of the appeal and thereupon distribute or return the same in conformity to such decision and, if necessary, correct the tax rolls.

Source:

Laws 1907, c. 101, § 1, p. 352

R.S.1913, § 6456

Laws 1915, c. 109, § 1, p. 256

Laws 1921, c. 136, § 1, p. 599

C.S.1922, § 5979

Laws 1927, c. 176, § 1, p. 514

Laws 1929, c. 181, § 1, p. 639

C.S.1929, § 77-1801

Laws 1931, c. 137, § 1, p. 381

Laws 1933, c. 133, § 1, p. 510

Laws 1935, c. 52, § 1, p. 179

Laws 1937, c. 172, § 1, p. 679

C.S.Supp.,1941, § 77-1801

R.S.1943, § 77-1610

Laws 1991, LB 732, § 143

Laws 1992, LB 360, § 37

Laws 1997, LB 269, § 48

Laws 1998, LB 306, § 26

Laws 2004, LB 973, § 40

~Revised Statutes Cumulative Supplement, 2006