2006 Nebraska Revised Statutes - § 77-1760 — Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond.

Section 77-1760
Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond.

If any county treasurer fails to make reports and payments required by section 77-1759 for five days after demand made the proper authority or person may bring suit upon his or her bond.

Source:

Laws 1903, c. 73, § 184, p. 456

R.S.1913, § 6512

C.S.1922, § 6040

C.S.1929, § 77-1945

R.S.1943, § 77-1760

Laws 1995, LB 490, § 171

Annotations:

Elected county officials are required to give individual official bonds. Blanket bond is not sufficient. Foote v. County of Adams, 163 Neb. 406, 80 N.W.2d 179 (1956).

Notice to county treasurer is not demand on district treasurer required as condition precedent to suit for refund of school taxes. City Nat. Bank of Lincoln v. School Dist. of City of Lincoln, 121 Neb. 213, 236 N.W. 616 (1931).

State taxes in hands of county treasurer, if lost without fault of county, are property of state, and county is not liable to state. Lancaster County v. State, 74 Neb. 211, 104 N.W. 187 (1905), affirmed on rehearing 74 Neb. 215, 107 N.W. 388 (1906).

~Reissue Revised Statutes of Nebraska