2006 Nebraska Revised Statutes - § 77-1706 — Collection of taxes; receipts; how numbered and issued.

Section 77-1706
Collection of taxes; receipts; how numbered and issued.

All receipts issued by the county treasurer for taxes paid to him or her shall be numbered consecutively and shall be issued in duplicate. The original shall be presented to the taxpayer upon payment, and the duplicate shall be retained by the county treasurer.

Source:

Laws 1903, c. 73, § 149, p. 442

R.S.1913, § 6478

C.S.1922, § 6001

C.S.1929, § 77-1906

Laws 1943, c. 174, § 1(1), p. 607

R.S.1943, § 77-1706

Laws 1945, c. 189, § 6, p. 589

Laws 1993, LB 346, § 19

Laws 1997, LB 269, § 53

Laws 1997, LB 270, § 99

Laws 2003, LB 292, § 13

Annotations:

Tax receipt alone is not sufficient to establish fact of levy or assessment. Adams v. Osgood, 55 Neb. 766, 76 N.W. 446 (1898).

~Reissue Revised Statutes of Nebraska