2006 Nebraska Revised Statutes - § 77-2022 — Inheritance tax; appraisement; determination and assessment of tax.

Section 77-2022
Inheritance tax; appraisement; determination and assessment of tax.

When the value of the property has been fixed, as provided in section 77-2020 or 77-2021, the county judge shall determine and assess the tax to which the same is liable.


Source:
    Laws 1901, c. 54, § 11, p. 418

    Laws 1907, c. 104, § 1, p. 359

    R.S.1913, § 6632

    Laws 1915, c. 113, § 1, p. 262

    C.S.1922, § 6163

    C.S.1929, § 77-2211

    R.S.1943, § 77-2022

    Laws 1951, c. 269, § 2, p. 903

Annotations:
    County court is not bound by report made by appraiser but may take further evidence and enter order determining tax. County of Keith v. Triska, 168 Neb. 1, 95 N.W.2d 350 (1959).

    County court can determine tax that is owing. State ex rel. Nebraska State Bar Assn. v. Richards, 165 Neb. 80, 84 N.W.2d 136 (1957).



~Reissue Revised Statutes of Nebraska

Disclaimer: These codes may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.