2006 Nebraska Revised Statutes - § 77-1734.01 — County board; tax paid as result of clerical error, misunderstanding, or mistake; accelerated payment; refund or credit; procedure.

Section 77-1734.01
County board; tax paid as result of clerical error, misunderstanding, or mistake; accelerated payment; refund or credit; procedure.

In case of payment made of any property taxes or any payments in lieu of taxes with respect to property as a result of a clerical error or honest mistake or misunderstanding, on the part of a county or other political subdivision of the state or any taxpayer, the county treasurer to whom the tax was paid may refund or credit that portion of the tax paid as a result of the clerical error or honest mistake or misunderstanding. Before the refund or credit may be made, the county treasurer shall receive verification from the county assessor or other taxing official that such error or mistake was made, and the claim for refund or credit shall be submitted to the county board. The county board shall pass upon the claim as any other claim made against the county. The refund shall be made in the manner prescribed in section 77-1736.06. The claim for a refund or credit pursuant to this section shall be made in writing to the county treasurer to whom the tax was paid within two years from the date the tax was due. The ordering of a refund or credit by the county board pursuant to this section shall not have a dispositional effect on any similar claim for refund or credit made by another taxpayer. This section may not be used to challenge the valuation of property, the equalization of property, or the constitutionality of a tax.

Source:

Laws 1957, c. 336, § 1, p. 1173

Laws 1959, c. 373, § 1, p. 1312

Laws 1961, c. 385, § 1, p. 1179

Laws 1977, LB 245, § 1

Laws 1988, LB 819, § 1

Laws 1989, LB 762, § 2

Laws 1991, LB 829, § 12

Laws 1992, LB 719A, § 174

Laws 1999, LB 194, § 32

Annotations:

A request for refund of invalid tax or one paid as a result of clerical error must be by a written claim upon which the county board acts quasi-judicially, and upon request for declaratory relief on ground resolution for refund was invalid, refusal thereof was within discretion of district court where there was no showing such claim had not been filed. Svoboda v. Hahn, 196 Neb. 21, 241 N.W.2d 499 (1976).

The term clerical error herein is not restricted to a clerical error made by a taxpayer on the face of a personal property tax return. School Dist. of Minatare v. County of Scotts Bluff, 189 Neb. 395, 202 N.W.2d 825 (1972).

~Reissue Revised Statutes of Nebraska