2012 Nebraska Revised Statutes Chapter 77 - REVENUE AND TAXATION 77-1620 - Judgments against public corporations; payment by levy in addition to levy for ordinary purposes.
77-1620. Judgments against public corporations; payment by levy in addition to levy for ordinary purposes.
If the amount of revenue derived from taxes levied and collected for ordinary purposes shall be insufficient to meet and pay the current expenses for the year in which the levy is made, and also to pay the judgments remaining unpaid, it shall be the duty of the proper officers of the corporation, against which any such judgments shall have been obtained and remain unsatisfied, to at once proceed and levy and collect a sufficient amount of money to pay off and discharge such judgments.
A levy of tax for payment of judgment is unauthorized if no judgment exists at time of levy. Custer County v. Chicago, B. & Q. R. R. Co., 62 Neb. 657, 87 N.W. 341 (1901).
Board of equalization has power to levy tax on village or city of less than 5,000 inhabitants in excess of maximum rate for general purposes, to pay judgment, but not in school district. Dawson County v. Clark, 58 Neb. 756, 79 N.W. 822 (1899).
This section does not permit levy to pay judgment against county in excess of constitutional limit. Chase County v. Chicago, B. & Q. R. R. Co., 58 Neb. 274, 78 N.W. 502 (1899).
Courts will not control action of board of equalization in levying taxes to pay judgment where constitutional limit has been levied. State of Nebraska ex rel. Rock County v. Sheldon, 53 Neb. 365, 73 N.W. 694 (1898).
Municipality is required to levy tax to pay judgment for cost of utility plants in excess of bond issue, notwithstanding limitation of tax for general purposes. Village of Oshkosh v. State, 20 F.2d 621 (8th Cir. 1927).
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