2006 Nebraska Revised Statutes - § 77-1716 — Collection of taxes; notification of delinquency.

Section 77-1716
Collection of taxes; notification of delinquency.

The county treasurer may, at any time prior to January 1 of each year, send a notice to each person on the personal tax roll and each person owing real estate taxes on mobile homes, cabin trailers, manufactured homes, or similar property assessed and taxed as improvements to leased land, advising such taxpayer of the amount of such taxes owed for that year. At any time after May 1 and before September 1 next following, the county treasurer is required to notify by mail any taxpayer, whose personal or real estate tax under this section is delinquent, on account of such taxpayer not having paid the taxes, or the first installment thereof, on May 1, as required by law, of the amount of such delinquent tax. The notice shall also recite that unless the entire tax is paid by September 1, next following, a distress warrant will be issued therefor.

Source:

Laws 1903, c. 73, § 154, p. 443

R.S.1913, § 6483

C.S.1922, § 6010

C.S.1929, § 77-1915

Laws 1933, c. 136, § 3, p. 518

Laws 1937, c. 167, § 22, p. 654

Laws 1939, c. 98, § 22, p. 441

Laws 1941, c. 157, § 22, p. 625

C.S.Supp.,1941, § 77-1915

Laws 1943, c. 181, § 1, p. 627

R.S.1943, § 77-1716

Laws 1995, LB 452, § 31

Laws 1995, LB 490, § 165

Laws 1998, LB 306, § 30

Laws 2000, LB 968, § 64

~Reissue Revised Statutes of Nebraska