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2009 Nebraska Code
Chapter 77 REVENUE AND TAXATION
77-1706 Collection of taxes; receipts; how numbered and issued.

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).


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